Yovato: 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.
Yovato
Largest movements
- Cash +€2,903
up €2,903 (+59.1%), from €4,913 to €7,816
mainly Receivables within one year (+€1,859) and Net result for the year (+€1,555)
- Receivables within one year -€1,859
down €1,859 (-2.4%), from €76,400 to €74,541
of which Trade receivables: -€18,868
- Formation expenses +€1,361
new in 2025: €1,361
- Tangible fixed assets -€930
down €930 (-34.8%), from €2,670 to €1,740
- Trade debts -€1,593
down €1,593 (-27.0%), from €5,896 to €4,303
- Reserves +€1,555
up €1,555 (+2.7%), from €58,455 to €60,010
- Tax, wage and social debts +€1,514
up €1,514 (+188%), from €805 to €2,319
- Gross operating margin -€11,509
down €11,509 (-72.9%), from €15,779 to €4,270
- Taxes +€1,342
up €1,342 (+206%), from €652 to €1,993
- Financial income +€1,063
up €1,063 (+71.9%), from €1,479 to €2,542
- Depreciation +€505
up €505 (+119%), from €425 to €930
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 | €83,983 | €85,458 | +€1,475 | +1.8% |
| Formation expenses | 20 | - | €1,361 | +€1,361 | |
| Fixed assets | 21/28 | €2,670 | €1,740 | -€930 | -34.8% |
| Tangible fixed assets | 22/27 | €2,670 | €1,740 | -€930 | -34.8% |
| Furniture and vehicles | 24 | €2,670 | €1,740 | -€930 | -34.8% |
| Current assets | 29/58 | €81,313 | €82,357 | +€1,044 | +1.3% |
| Amounts receivable within one year | 40/41 | €76,400 | €74,541 | -€1,859 | -2.4% |
| Trade receivables | 40 | €21,216 | €2,348 | -€18,868 | -88.9% |
| Other amounts receivable | 41 | €55,184 | €72,193 | +€17,009 | +30.8% |
| Cash at bank and in hand | 54/58 | €4,913 | €7,816 | +€2,903 | +59.1% |
| Total equity and liabilities | 10/49 | €83,983 | €85,458 | +€1,475 | +1.8% |
| Equity | 10/15 | €77,282 | €78,836 | +€1,555 | +2.0% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €58,455 | €60,010 | +€1,555 | +2.7% |
| Distributable reserves | 133 | €58,455 | €60,010 | +€1,555 | +2.7% |
| Profit (loss) carried forward | 14 | €18,327 | €18,327 | = | 0.0% |
| Amounts payable | 17/49 | €6,702 | €6,622 | -€80 | -1.2% |
| Amounts payable within one year | 42/48 | €6,702 | €6,622 | -€80 | -1.2% |
| Trade debts | 44 | €5,896 | €4,303 | -€1,593 | -27.0% |
| Suppliers | 440/4 | €5,896 | €4,303 | -€1,593 | -27.0% |
| Taxes, remuneration and social security | 45 | €805 | €2,319 | +€1,514 | +188% |
| Taxes | 450/3 | €805 | €2,319 | +€1,514 | +188% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €425 | €930 | +€505 | +119% |
| Other operating charges | 640/8 | €1,277 | €1,409 | +€133 | +10.4% |
| Non-recurring operating charges | 66A | €3,692 | - | -€3,692 | |
| Gross operating margin | 9900 | €15,779 | €4,270 | -€11,509 | -72.9% |
| Operating profit (loss) | 9901 | €10,385 | €1,931 | -€8,454 | -81.4% |
| Financial income | 75/76B | €1,479 | €2,542 | +€1,063 | +71.9% |
| Recurring financial income | 75 | €1,479 | €2,542 | +€1,063 | +71.9% |
| Financial charges | 65/66B | €1,058 | €924 | -€134 | -12.7% |
| Recurring financial charges | 65 | €1,058 | €924 | -€134 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €10,805 | €3,548 | -€7,257 | -67.2% |
| Income taxes | 67/77 | €652 | €1,993 | +€1,342 | +206% |
| Profit (loss) for the period | 9904 | €10,153 | €1,555 | -€8,598 | -84.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,153 | €1,555 | -€8,598 | -84.7% |
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 24 October 2026 via checked.be.