YOTEI: 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.
YOTEI
Largest movements
- Tangible fixed assets -€5,336
down €5,336 (-3.7%), from €144,056 to €138,720
of which Land and buildings: -€4,780
- Stocks and contracts -€3,992
down €3,992 (-14.7%), from €27,108 to €23,116
- Deferred charges and accrued income -€3,848
down €3,848 (-86.2%), from €4,464 to €616
- Cash +€2,425
up €2,425 (+27.1%), from €8,955 to €11,380
mainly Depreciation (+€7,949) and Stocks and contracts (+€3,992)
- Debts after one year -€12,333
down €12,333 (-17.5%), from €70,402 to €58,069
- Profit (loss) carried forward -€6,491
down €6,491 (-16.3%), from -€39,914 to -€46,405
- Accrued charges and deferred income +€3,841
up €3,841 (+991.6%), from €387 to €4,228
- Trade debts +€2,486
up €2,486 (+87.1%), from €2,855 to €5,342
- Gross operating margin -€4,010
down €4,010 (-48.3%), from €8,306 to €4,296
- Depreciation +€508
up €508 (+6.8%), from €7,441 to €7,949
- Other operating charges -€332
down €332 (-40.6%), from €820 to €487
- Financial charges -€218
down €218 (-8.5%), from €2,569 to €2,350
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 | €186,687 | €174,895 | -€11,792 | -6.3% |
| Fixed assets | 21/28 | €144,056 | €138,720 | -€5,336 | -3.7% |
| Tangible fixed assets | 22/27 | €144,056 | €138,720 | -€5,336 | -3.7% |
| Land and buildings | 22 | €143,364 | €138,584 | -€4,780 | -3.3% |
| Furniture and vehicles | 24 | €692 | €136 | -€556 | -80.4% |
| Current assets | 29/58 | €42,631 | €36,175 | -€6,456 | -15.1% |
| Stocks and contracts in progress | 3 | €27,108 | €23,116 | -€3,992 | -14.7% |
| Stocks | 30/36 | €27,108 | €23,116 | -€3,992 | -14.7% |
| Amounts receivable within one year | 40/41 | €2,104 | €1,063 | -€1,040 | -49.5% |
| Trade receivables | 40 | €1,115 | €0 | -€1,115 | -100.0% |
| Other amounts receivable | 41 | €988 | €1,063 | +€75 | +7.6% |
| Cash at bank and in hand | 54/58 | €8,955 | €11,380 | +€2,425 | +27.1% |
| Deferred charges and accrued income | 490/1 | €4,464 | €616 | -€3,848 | -86.2% |
| Total equity and liabilities | 10/49 | €186,687 | €174,895 | -€11,792 | -6.3% |
| Equity | 10/15 | -€19,914 | -€26,405 | -€6,491 | -32.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,914 | -€46,405 | -€6,491 | -16.3% |
| Amounts payable | 17/49 | €206,601 | €201,300 | -€5,301 | -2.6% |
| Amounts payable after more than one year | 17 | €70,402 | €58,069 | -€12,333 | -17.5% |
| Financial debts | 170/4 | €70,402 | €58,069 | -€12,333 | -17.5% |
| Amounts payable within one year | 42/48 | €135,812 | €139,003 | +€3,191 | +2.3% |
| Current portion of amounts payable after more than one year | 42 | €13,038 | €13,347 | +€310 | +2.4% |
| Trade debts | 44 | €2,855 | €5,342 | +€2,486 | +87.1% |
| Suppliers | 440/4 | €2,855 | €5,342 | +€2,486 | +87.1% |
| Taxes, remuneration and social security | 45 | €393 | €0 | -€393 | -100.0% |
| Taxes | 450/3 | €393 | €0 | -€393 | -100.0% |
| Other amounts payable | 47/48 | €119,526 | €120,314 | +€788 | +0.7% |
| Accrued charges and deferred income | 492/3 | €387 | €4,228 | +€3,841 | +991.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,441 | €7,949 | +€508 | +6.8% |
| Other operating charges | 640/8 | €820 | €487 | -€332 | -40.6% |
| Gross operating margin | 9900 | €8,306 | €4,296 | -€4,010 | -48.3% |
| Operating profit (loss) | 9901 | €45 | -€4,141 | -€4,186 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,569 | €2,350 | -€218 | -8.5% |
| Recurring financial charges | 65 | €2,569 | €2,350 | -€218 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,524 | -€6,491 | -€3,967 | -157.2% |
| Profit (loss) for the period | 9904 | -€2,524 | -€6,491 | -€3,967 | -157.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,524 | -€6,491 | -€3,967 | -157.2% |
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.