Yoru: 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.
Yoru
Largest movements
- Tangible fixed assets +€27,057
up €27,057 (+2,212%), from €1,223 to €28,280
of which Furniture and vehicles: +€27,851
- Cash -€25,478
down €25,478 (-18.5%), from €137,572 to €112,093
mainly Investment in fixed assets (net) (-€29,725) and Deferred charges and accrued income (-€1,500)
- Deferred charges and accrued income +€1,500
up €1,500 (+42.9%), from €3,500 to €5,000
- Profit (loss) carried forward +€4,718
up €4,718 (+91.2%), from -€5,171 to -€453
- Depreciation +€1,873
up €1,873 (+236%), from €794 to €2,667
- Gross operating margin +€663
up €663 (+7.9%), from €8,394 to €9,057
- Taxes +€231
up €231 (+87.4%), from €264 to €496
- Staff costs -€230
down €230 (-61.9%), from €371 to €141
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 | €144,353 | €148,843 | +€4,490 | +3.1% |
| Fixed assets | 21/28 | €1,223 | €28,280 | +€27,057 | +2,212% |
| Tangible fixed assets | 22/27 | €1,223 | €28,280 | +€27,057 | +2,212% |
| Plant, machinery and equipment | 23 | €1,223 | €429 | -€794 | -64.9% |
| Furniture and vehicles | 24 | - | €27,851 | +€27,851 | |
| Current assets | 29/58 | €143,130 | €120,563 | -€22,567 | -15.8% |
| Amounts receivable within one year | 40/41 | €2,058 | €3,469 | +€1,411 | +68.6% |
| Trade receivables | 40 | €199 | €2,000 | +€1,801 | +905% |
| Other amounts receivable | 41 | €1,859 | €1,469 | -€390 | -21.0% |
| Cash at bank and in hand | 54/58 | €137,572 | €112,093 | -€25,478 | -18.5% |
| Deferred charges and accrued income | 490/1 | €3,500 | €5,000 | +€1,500 | +42.9% |
| Total equity and liabilities | 10/49 | €144,353 | €148,843 | +€4,490 | +3.1% |
| Equity | 10/15 | €128,367 | €133,086 | +€4,718 | +3.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €121,139 | €121,139 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €119,279 | €119,279 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,171 | -€453 | +€4,718 | +91.2% |
| Amounts payable | 17/49 | €15,986 | €15,757 | -€228 | -1.4% |
| Amounts payable within one year | 42/48 | €15,986 | €15,757 | -€228 | -1.4% |
| Trade debts | 44 | €528 | €52 | -€476 | -90.1% |
| Suppliers | 440/4 | €528 | €52 | -€476 | -90.1% |
| Other amounts payable | 47/48 | €15,457 | €15,705 | +€248 | +1.6% |
| Remuneration, social security and pensions | 62 | €371 | €141 | -€230 | -61.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €794 | €2,667 | +€1,873 | +236% |
| Other operating charges | 640/8 | €972 | €899 | -€73 | -7.5% |
| Gross operating margin | 9900 | €8,394 | €9,057 | +€663 | +7.9% |
| Operating profit (loss) | 9901 | €6,257 | €5,350 | -€907 | -14.5% |
| Financial income | 75/76B | €12 | - | -€12 | |
| Recurring financial income | 75 | €12 | - | -€12 | |
| Financial charges | 65/66B | €121 | €136 | +€15 | +12.3% |
| Recurring financial charges | 65 | €121 | €136 | +€15 | +12.3% |
| Profit (loss) for the period before taxes | 9903 | €6,148 | €5,214 | -€934 | -15.2% |
| Income taxes | 67/77 | €264 | €496 | +€231 | +87.4% |
| Profit (loss) for the period | 9904 | €5,884 | €4,718 | -€1,166 | -19.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,884 | €4,718 | -€1,166 | -19.8% |
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 14 October 2026 via checked.be.