YORANICO: 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.
YORANICO
Largest movements
- Tangible fixed assets -€5,572
down €5,572 (-2.8%), from €198,226 to €192,654
- Cash +€2,493
up €2,493 (+790%), from €315 to €2,808
mainly Other debts (+€18,024) and Depreciation (+€5,572)
- Other debts +€18,024
up €18,024 (+31.8%), from €56,678 to €74,702
- Reserves -€18,000
down €18,000 (-47.5%), from €37,871 to €19,870
- Debts after one year -€5,477
down €5,477 (-5.8%), from €94,119 to €88,642
- Gross operating margin -€12,061
down €12,061, from €8,348 to -€3,714
- Financial charges +€231
up €231 (+5.4%), from €4,300 to €4,531
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.
Derived cash bridge
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 | €200,242 | €195,745 | -€4,497 | -2.2% |
| Fixed assets | 21/28 | €198,226 | €192,654 | -€5,572 | -2.8% |
| Tangible fixed assets | 22/27 | €198,226 | €192,654 | -€5,572 | -2.8% |
| Land and buildings | 22 | €198,226 | €192,654 | -€5,572 | -2.8% |
| Current assets | 29/58 | €2,015 | €3,091 | +€1,076 | +53.4% |
| Cash at bank and in hand | 54/58 | €315 | €2,808 | +€2,493 | +790% |
| Deferred charges and accrued income | 490/1 | €1,700 | €283 | -€1,417 | -83.4% |
| Total equity and liabilities | 10/49 | €200,242 | €195,745 | -€4,497 | -2.2% |
| Equity | 10/15 | €44,071 | €26,070 | -€18,000 | -40.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €37,871 | €19,870 | -€18,000 | -47.5% |
| Distributable reserves | 133 | €37,871 | €19,870 | -€18,000 | -47.5% |
| Amounts payable | 17/49 | €156,171 | €169,675 | +€13,504 | +8.6% |
| Amounts payable after more than one year | 17 | €94,119 | €88,642 | -€5,477 | -5.8% |
| Financial debts | 170/4 | €94,119 | €88,642 | -€5,477 | -5.8% |
| Amounts payable within one year | 42/48 | €62,052 | €81,033 | +€18,981 | +30.6% |
| Current portion of amounts payable after more than one year | 42 | €5,374 | €5,477 | +€103 | +1.9% |
| Trade debts | 44 | €0 | €854 | +€854 | |
| Suppliers | 440/4 | €0 | €854 | +€854 | |
| Other amounts payable | 47/48 | €56,678 | €74,702 | +€18,024 | +31.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,572 | €5,572 | = | 0.0% |
| Other operating charges | 640/8 | €1,058 | €1,103 | +€45 | +4.3% |
| Non-recurring operating charges | 66A | - | €3,080 | +€3,080 | |
| Gross operating margin | 9900 | €8,348 | -€3,714 | -€12,061 | |
| Operating profit (loss) | 9901 | €1,717 | -€13,469 | -€15,186 | |
| Financial charges | 65/66B | €4,300 | €4,531 | +€231 | +5.4% |
| Recurring financial charges | 65 | €4,300 | €4,531 | +€231 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,583 | -€18,000 | -€15,417 | -597% |
| Profit (loss) for the period | 9904 | -€2,583 | -€18,000 | -€15,417 | -597% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,583 | -€18,000 | -€15,417 | -597% |
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 17 October 2026 via checked.be.