YOS: 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.
YOS
Largest movements
- Intangible fixed assets +€56,466
new in 2025: €56,466
- Receivables within one year -€9,768
down €9,768 (-29.7%), from €32,925 to €23,157
of which Trade receivables: -€30,407
- Tangible fixed assets -€8,615
down €8,615 (-29.2%), from €29,483 to €20,868
of which Furniture and vehicles: -€6,244
- Cash -€6,458
down €6,458 (-27.8%), from €23,259 to €16,801
mainly Investment in fixed assets (net) (-€61,815) and Other debts (-€4,038)
- Reserves +€28,965
new in 2025: €28,965
- Tax, wage and social debts +€7,329
up €7,329 (+14.6%), from €50,151 to €57,480
of which Remuneration and social security: +€5,558
- Other debts -€4,038
down €4,038 (-100%), from €4,038 to €0
- Profit (loss) carried forward -€2,996
down €2,996 (-100%), from €2,996 to €0
- Trade debts +€2,430
up €2,430 (+6.7%), from €36,169 to €38,599
- Gross operating margin +€77,193
up €77,193 (+33.4%), from €231,127 to €308,321
- Staff costs +€27,163
up €27,163 (+12.8%), from €212,254 to €239,417
- Financial charges +€7,315
up €7,315 (+137%), from €5,358 to €12,674
- Taxes +€6,300
up €6,300 (+1,141%), from €552 to €6,853
- Other operating charges +€5,057
up €5,057 (+104%), from €4,848 to €9,904
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 | €97,354 | €129,044 | +€31,690 | +32.6% |
| Fixed assets | 21/28 | €29,883 | €77,734 | +€47,851 | +160% |
| Intangible fixed assets | 21 | - | €56,466 | +€56,466 | |
| Tangible fixed assets | 22/27 | €29,483 | €20,868 | -€8,615 | -29.2% |
| Plant, machinery and equipment | 23 | €12,769 | €10,398 | -€2,370 | -18.6% |
| Furniture and vehicles | 24 | €16,714 | €10,470 | -€6,244 | -37.4% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €67,471 | €51,310 | -€16,161 | -24.0% |
| Stocks and contracts in progress | 3 | €10,000 | €10,000 | = | 0.0% |
| Stocks | 30/36 | €10,000 | €10,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €32,925 | €23,157 | -€9,768 | -29.7% |
| Trade receivables | 40 | €30,407 | €0 | -€30,407 | -100% |
| Other amounts receivable | 41 | €2,518 | €23,157 | +€20,640 | +820% |
| Cash at bank and in hand | 54/58 | €23,259 | €16,801 | -€6,458 | -27.8% |
| Deferred charges and accrued income | 490/1 | €1,287 | €1,352 | +€65 | +5.0% |
| Total equity and liabilities | 10/49 | €97,354 | €129,044 | +€31,690 | +32.6% |
| Equity | 10/15 | €6,996 | €32,965 | +€25,968 | +371% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | - | €28,965 | +€28,965 | |
| Distributable reserves | 133 | - | €28,965 | +€28,965 | |
| Profit (loss) carried forward | 14 | €2,996 | €0 | -€2,996 | -100% |
| Amounts payable | 17/49 | €90,358 | €96,079 | +€5,722 | +6.3% |
| Amounts payable within one year | 42/48 | €90,358 | €96,079 | +€5,722 | +6.3% |
| Trade debts | 44 | €36,169 | €38,599 | +€2,430 | +6.7% |
| Suppliers | 440/4 | €36,169 | €38,599 | +€2,430 | +6.7% |
| Taxes, remuneration and social security | 45 | €50,151 | €57,480 | +€7,329 | +14.6% |
| Taxes | 450/3 | €23,155 | €24,926 | +€1,771 | +7.6% |
| Remuneration and social security | 454/9 | €26,996 | €32,554 | +€5,558 | +20.6% |
| Other amounts payable | 47/48 | €4,038 | €0 | -€4,038 | -100% |
| Remuneration, social security and pensions | 62 | €212,254 | €239,417 | +€27,163 | +12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,199 | €13,963 | +€4,765 | +51.8% |
| Other operating charges | 640/8 | €4,848 | €9,904 | +€5,057 | +104% |
| Gross operating margin | 9900 | €231,127 | €308,321 | +€77,193 | +33.4% |
| Operating profit (loss) | 9901 | €4,827 | €45,036 | +€40,209 | +833% |
| Financial income | 75/76B | €0 | €459 | +€459 | +458,570% |
| Recurring financial income | 75 | €0 | €459 | +€459 | +458,570% |
| Financial charges | 65/66B | €5,358 | €12,674 | +€7,315 | +137% |
| Recurring financial charges | 65 | €5,358 | €12,674 | +€7,315 | +137% |
| Profit (loss) for the period before taxes | 9903 | -€531 | €32,821 | +€33,352 | |
| Income taxes | 67/77 | €552 | €6,853 | +€6,300 | +1,141% |
| Profit (loss) for the period | 9904 | -€1,083 | €25,968 | +€27,052 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,083 | €25,968 | +€27,052 |
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 13 October 2026 via checked.be.