YOPTIMIZE: what changed
Two financial 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.
YOPTIMIZE
Largest movements
- Receivables within one year +€7,053
up €7,053 (+113.1%), from €6,237 to €13,290
of which Trade receivables: +€7,082
- Tangible fixed assets -€1,321
down €1,321 (-13.1%), from €10,101 to €8,780
of which Furniture and vehicles: -€3,299
- Profit (loss) carried forward +€9,208
up €9,208 (+36.1%), from -€25,511 to -€16,303
- Tax, wage and social debts -€3,538
down €3,538 (-23.0%), from €15,393 to €11,854
of which Remuneration and social security: -€3,143
- Gross operating margin +€35,973
up €35,973 (+113.5%), from €31,703 to €67,676
- Staff costs +€2,106
up €2,106 (+4.8%), from €43,920 to €46,026
- Financial charges -€1,477
down €1,477 (-28.8%), from €5,127 to €3,649
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 | €58,528 | €64,086 | +€5,558 | +9.5% |
| Fixed assets | 21/28 | €10,101 | €8,780 | -€1,321 | -13.1% |
| Tangible fixed assets | 22/27 | €10,101 | €8,780 | -€1,321 | -13.1% |
| Furniture and vehicles | 24 | €4,825 | €1,526 | -€3,299 | -68.4% |
| Other tangible fixed assets | 26 | €5,275 | €7,253 | +€1,978 | +37.5% |
| Current assets | 29/58 | €48,427 | €55,306 | +€6,879 | +14.2% |
| Amounts receivable within one year | 40/41 | €6,237 | €13,290 | +€7,053 | +113.1% |
| Trade receivables | 40 | €6,208 | €13,290 | +€7,082 | +114.1% |
| Other amounts receivable | 41 | €29 | - | -€29 | |
| Cash at bank and in hand | 54/58 | €42,190 | €42,016 | -€174 | -0.4% |
| Total equity and liabilities | 10/49 | €58,528 | €64,086 | +€5,558 | +9.5% |
| Equity | 10/15 | €42,343 | €51,551 | +€9,208 | +21.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €65,854 | €65,854 | = | 0.0% |
| Distributable reserves | 133 | €65,854 | €65,854 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,511 | -€16,303 | +€9,208 | +36.1% |
| Amounts payable | 17/49 | €16,185 | €12,535 | -€3,650 | -22.6% |
| Amounts payable within one year | 42/48 | €16,185 | €12,535 | -€3,650 | -22.6% |
| Trade debts | 44 | €48 | €17 | -€30 | -63.6% |
| Suppliers | 440/4 | €48 | €17 | -€30 | -63.6% |
| Taxes, remuneration and social security | 45 | €15,393 | €11,854 | -€3,538 | -23.0% |
| Taxes | 450/3 | €6,134 | €5,739 | -€395 | -6.4% |
| Remuneration and social security | 454/9 | €9,258 | €6,115 | -€3,143 | -33.9% |
| Other amounts payable | 47/48 | €744 | €663 | -€81 | -10.9% |
| Remuneration, social security and pensions | 62 | €43,920 | €46,026 | +€2,106 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,096 | €5,294 | +€199 | +3.9% |
| Other operating charges | 640/8 | €2,813 | €3,169 | +€356 | +12.7% |
| Gross operating margin | 9900 | €31,703 | €67,676 | +€35,973 | +113.5% |
| Operating profit (loss) | 9901 | -€20,126 | €13,187 | +€33,313 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €5,127 | €3,649 | -€1,477 | -28.8% |
| Recurring financial charges | 65 | €5,127 | €3,649 | -€1,477 | -28.8% |
| Profit (loss) for the period before taxes | 9903 | -€25,252 | €9,538 | +€34,790 | |
| Income taxes | 67/77 | €259 | €330 | +€71 | +27.5% |
| Profit (loss) for the period | 9904 | -€25,511 | €9,208 | +€34,719 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,511 | €9,208 | +€34,719 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.