YOTHIM: what changed
Two fiscal 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.
YOTHIM
Largest movements
- Cash +€22,569
up €22,569 (+539.4%), from €4,184 to €26,753
mainly Net result for the year (+€17,222) and Tax, wage and social debts (+€11,439)
- Receivables within one year +€8,055
up €8,055 (+28.6%), from €28,142 to €36,197
of which Trade receivables: +€10,038
- Financial fixed assets +€2,500
new in 2025: €2,500
- Tangible fixed assets +€1,822
up €1,822 (+69.1%), from €2,635 to €4,458
of which Furniture and vehicles: +€2,258
- Reserves +€17,222
up €17,222 (+197.4%), from €8,726 to €25,948
- Tax, wage and social debts +€11,439
up €11,439 (+59.6%), from €19,202 to €30,641
of which Taxes: +€11,439
- Trade debts +€4,879
up €4,879 (+1284.6%), from €380 to €5,259
- Other debts +€1,969
new in 2025: €1,969
- Short-term financial debts -€805
down €805 (-18.9%), from €4,271 to €3,466
- Gross operating margin +€28,040
up €28,040 (+465.2%), from €6,027 to €34,067
- Taxes +€10,440
up €10,440 (+419.4%), from €2,489 to €12,929
- Financial charges +€1,614
up €1,614 (+260.6%), from €619 to €2,234
- Depreciation +€402
up €402 (+60.4%), from €666 to €1,068
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 | €35,079 | €69,962 | +€34,883 | +99.4% |
| Fixed assets | 21/28 | €2,635 | €6,958 | +€4,322 | +164.0% |
| Tangible fixed assets | 22/27 | €2,635 | €4,458 | +€1,822 | +69.1% |
| Plant, machinery and equipment | 23 | €1,756 | €1,320 | -€436 | -24.8% |
| Furniture and vehicles | 24 | €880 | €3,138 | +€2,258 | +256.8% |
| Financial fixed assets | 28 | - | €2,500 | +€2,500 | |
| Current assets | 29/58 | €32,444 | €63,005 | +€30,561 | +94.2% |
| Amounts receivable within one year | 40/41 | €28,142 | €36,197 | +€8,055 | +28.6% |
| Trade receivables | 40 | €25,410 | €35,448 | +€10,038 | +39.5% |
| Other amounts receivable | 41 | €2,732 | €749 | -€1,983 | -72.6% |
| Cash at bank and in hand | 54/58 | €4,184 | €26,753 | +€22,569 | +539.4% |
| Deferred charges and accrued income | 490/1 | €118 | €55 | -€63 | -53.5% |
| Total equity and liabilities | 10/49 | €35,079 | €69,962 | +€34,883 | +99.4% |
| Equity | 10/15 | €11,226 | €28,448 | +€17,222 | +153.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €8,726 | €25,948 | +€17,222 | +197.4% |
| Distributable reserves | 133 | €8,726 | €25,948 | +€17,222 | +197.4% |
| Amounts payable | 17/49 | €23,853 | €41,514 | +€17,661 | +74.0% |
| Amounts payable within one year | 42/48 | €23,853 | €41,335 | +€17,482 | +73.3% |
| Financial debts | 43 | €4,271 | €3,466 | -€805 | -18.9% |
| Credit institutions | 430/8 | €4,271 | €3,466 | -€805 | -18.9% |
| Trade debts | 44 | €380 | €5,259 | +€4,879 | +1284.6% |
| Suppliers | 440/4 | €380 | €5,259 | +€4,879 | +1284.6% |
| Taxes, remuneration and social security | 45 | €19,202 | €30,641 | +€11,439 | +59.6% |
| Taxes | 450/3 | €14,674 | €26,113 | +€11,439 | +78.0% |
| Remuneration and social security | 454/9 | €4,528 | €4,528 | = | 0.0% |
| Other amounts payable | 47/48 | - | €1,969 | +€1,969 | |
| Accrued charges and deferred income | 492/3 | - | €179 | +€179 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €666 | €1,068 | +€402 | +60.4% |
| Other operating charges | 640/8 | €528 | €676 | +€148 | +28.1% |
| Gross operating margin | 9900 | €6,027 | €34,067 | +€28,040 | +465.2% |
| Operating profit (loss) | 9901 | €4,833 | €32,323 | +€27,489 | +568.7% |
| Financial income | 75/76B | €0 | €61 | +€61 | |
| Recurring financial income | 75 | €0 | €61 | +€61 | |
| Financial charges | 65/66B | €619 | €2,234 | +€1,614 | +260.6% |
| Recurring financial charges | 65 | €619 | €2,234 | +€1,614 | +260.6% |
| Profit (loss) for the period before taxes | 9903 | €4,214 | €30,151 | +€25,937 | +615.5% |
| Income taxes | 67/77 | €2,489 | €12,929 | +€10,440 | +419.4% |
| Profit (loss) for the period | 9904 | €1,725 | €17,222 | +€15,497 | +898.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,725 | €17,222 | +€15,497 | +898.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.