YOORS: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
YOORS
Largest movements
- Stocks and contracts +€1.4m
up €1.4m (+196.3%), from €713,503 to €2.1m
- Cash -€27,266
down €27,266 (-41.0%), from €66,467 to €39,201
mainly Stocks and contracts (-€1.4m) and Debts after one year (-€315,000)
- Other debts +€800,000
new in 2025: €800,000
- Trade debts +€663,934
up €663,934 (+6552.2%), from €10,133 to €674,067
- Debts after one year -€315,000
no longer reported in 2025 (was €315,000)
- Short-term financial debts +€120,000
new in 2025: €120,000
- Profit (loss) carried forward +€49,674
up €49,674 (+37.1%), from -€133,826 to -€84,152
- Gross operating margin +€206,988
up €206,988, from -€10,788 to €196,200
- Staff costs +€72,764
up €72,764 (+137.5%), from €52,907 to €125,671
- Write-downs -€51,158
no longer reported in 2025 (was €51,158)
- Depreciation +€4,759
up €4,759 (+642.2%), from €741 to €5,500
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,227,754 | €2,588,134 | +€1.4m | +110.8% |
| Fixed assets | 21/28 | €3,999 | €9,709 | +€5,710 | +142.8% |
| Tangible fixed assets | 22/27 | €3,999 | €9,709 | +€5,710 | +142.8% |
| Furniture and vehicles | 24 | €3,999 | €9,709 | +€5,710 | +142.8% |
| Current assets | 29/58 | €1,223,755 | €2,578,425 | +€1.4m | +110.7% |
| Stocks and contracts in progress | 3 | €713,503 | €2,113,754 | +€1.4m | +196.3% |
| Stocks | 30/36 | €713,503 | €2,113,754 | +€1.4m | +196.3% |
| Amounts receivable within one year | 40/41 | €441,922 | €423,604 | -€18,318 | -4.1% |
| Trade receivables | 40 | €313,259 | €423,604 | +€110,345 | +35.2% |
| Other amounts receivable | 41 | €128,663 | - | -€128,663 | |
| Cash at bank and in hand | 54/58 | €66,467 | €39,201 | -€27,266 | -41.0% |
| Deferred charges and accrued income | 490/1 | €1,863 | €1,866 | +€3 | +0.2% |
| Total equity and liabilities | 10/49 | €1,227,754 | €2,588,134 | +€1.4m | +110.8% |
| Equity | 10/15 | €898,950 | €948,624 | +€49,674 | +5.5% |
| Contributions | 10/11 | €838,600 | €838,600 | = | 0.0% |
| Reserves | 13 | €194,176 | €194,176 | = | 0.0% |
| Distributable reserves | 133 | €194,176 | €194,176 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€133,826 | -€84,152 | +€49,674 | +37.1% |
| Amounts payable | 17/49 | €328,804 | €1,639,510 | +€1.3m | +398.6% |
| Amounts payable after more than one year | 17 | €315,000 | - | -€315,000 | |
| Financial debts | 170/4 | €315,000 | - | -€315,000 | |
| Amounts payable within one year | 42/48 | €13,804 | €1,639,510 | +€1.6m | +11777.1% |
| Financial debts | 43 | - | €120,000 | +€120,000 | |
| Credit institutions | 430/8 | - | €120,000 | +€120,000 | |
| Trade debts | 44 | €10,133 | €674,067 | +€663,934 | +6552.2% |
| Suppliers | 440/4 | €10,133 | €674,067 | +€663,934 | +6552.2% |
| Taxes, remuneration and social security | 45 | €3,671 | €45,443 | +€41,772 | +1137.9% |
| Taxes | 450/3 | €174 | €37,670 | +€37,496 | +21549.4% |
| Remuneration and social security | 454/9 | €3,497 | €7,773 | +€4,276 | +122.3% |
| Other amounts payable | 47/48 | - | €800,000 | +€800,000 | |
| Non-recurring operating income | 76A | - | €51,158 | +€51,158 | |
| Remuneration, social security and pensions | 62 | €52,907 | €125,671 | +€72,764 | +137.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €741 | €5,500 | +€4,759 | +642.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €51,158 | - | -€51,158 | |
| Other operating charges | 640/8 | €714 | €581 | -€133 | -18.6% |
| Gross operating margin | 9900 | -€10,788 | €196,200 | +€206,988 | |
| Operating profit (loss) | 9901 | -€116,308 | €64,448 | +€180,756 | |
| Financial income | 75/76B | €1 | €1,098 | +€1,097 | +109700.0% |
| Recurring financial income | 75 | €1 | €1,098 | +€1,097 | +109700.0% |
| Financial charges | 65/66B | €17,345 | €15,690 | -€1,655 | -9.5% |
| Recurring financial charges | 65 | €17,345 | €15,690 | -€1,655 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | -€133,652 | €49,856 | +€183,508 | |
| Income taxes | 67/77 | €174 | €182 | +€8 | +4.6% |
| Profit (loss) for the period | 9904 | -€133,826 | €49,674 | +€183,500 | |
| Profit (loss) for the period to be appropriated | 9905 | -€133,826 | €49,674 | +€183,500 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.