YOTSUME: 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.
YOTSUME
Largest movements
- Cash +€27,425
up €27,425 (+10.8%), from €254,680 to €282,105
mainly Net result for the year (+€11,860) and Receivables within one year (+€9,759)
- Receivables within one year -€9,759
down €9,759 (-20.8%), from €47,009 to €37,250
of which Other amounts receivable: -€10,200
- Profit (loss) carried forward +€11,860
up €11,860 (+4.1%), from €287,185 to €299,045
- Tax, wage and social debts +€8,728
up €8,728 (+116%), from €7,526 to €16,254
- Taxes +€2,186
up €2,186 (+37.7%), from €5,806 to €7,992
- Gross operating margin +€1,676
up €1,676 (+7.2%), from €23,235 to €24,911
- Depreciation +€1,237
up €1,237 (+32.5%), from €3,801 to €5,038
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 | €321,809 | €342,277 | +€20,468 | +6.4% |
| Fixed assets | 21/28 | €20,120 | €22,922 | +€2,802 | +13.9% |
| Tangible fixed assets | 22/27 | €20,120 | €22,922 | +€2,802 | +13.9% |
| Furniture and vehicles | 24 | €20,120 | €22,922 | +€2,802 | +13.9% |
| Current assets | 29/58 | €301,689 | €319,355 | +€17,666 | +5.9% |
| Amounts receivable within one year | 40/41 | €47,009 | €37,250 | -€9,759 | -20.8% |
| Trade receivables | 40 | €32,809 | €33,250 | +€441 | +1.3% |
| Other amounts receivable | 41 | €14,200 | €4,000 | -€10,200 | -71.8% |
| Cash at bank and in hand | 54/58 | €254,680 | €282,105 | +€27,425 | +10.8% |
| Total equity and liabilities | 10/49 | €321,809 | €342,277 | +€20,468 | +6.4% |
| Equity | 10/15 | €307,645 | €319,505 | +€11,860 | +3.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €287,185 | €299,045 | +€11,860 | +4.1% |
| Amounts payable | 17/49 | €14,164 | €22,772 | +€8,608 | +60.8% |
| Amounts payable within one year | 42/48 | €14,164 | €22,772 | +€8,608 | +60.8% |
| Trade debts | 44 | €4,575 | €6,055 | +€1,480 | +32.3% |
| Suppliers | 440/4 | €4,575 | €6,055 | +€1,480 | +32.3% |
| Taxes, remuneration and social security | 45 | €7,526 | €16,254 | +€8,728 | +116% |
| Taxes | 450/3 | €7,526 | €16,254 | +€8,728 | +116% |
| Other amounts payable | 47/48 | €2,063 | €463 | -€1,600 | -77.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,801 | €5,038 | +€1,237 | +32.5% |
| Gross operating margin | 9900 | €23,235 | €24,911 | +€1,676 | +7.2% |
| Operating profit (loss) | 9901 | €19,434 | €19,873 | +€439 | +2.3% |
| Financial charges | 65/66B | €49 | €21 | -€28 | -57.1% |
| Recurring financial charges | 65 | €49 | €21 | -€28 | -57.1% |
| Profit (loss) for the period before taxes | 9903 | €19,385 | €19,852 | +€467 | +2.4% |
| Income taxes | 67/77 | €5,806 | €7,992 | +€2,186 | +37.7% |
| Profit (loss) for the period | 9904 | €13,579 | €11,860 | -€1,719 | -12.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,579 | €11,860 | -€1,719 | -12.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.