YOWA: 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.
YOWA
Largest movements
- Tangible fixed assets -€10,352
down €10,352 (-6.3%), from €163,214 to €152,862
of which Land and buildings: -€10,678
- Cash +€4,453
up €4,453 (+11.5%), from €38,695 to €43,147
mainly Depreciation (+€12,926) and Net result for the year (+€11,916)
- Other debts -€10,265
down €10,265 (-10.2%), from €100,169 to €89,904
- Debts after one year -€5,174
down €5,174 (-7.1%), from €73,128 to €67,955
- Advances received +€5,131
up €5,131 (+48.2%), from €10,641 to €15,772
- Trade debts +€2,571
up €2,571 (+116%), from €2,226 to €4,797
- Profit (loss) carried forward +€2,097
up €2,097, from -€2,097 to €0
- Taxes +€4,372
new in 2025: €4,372
- Gross operating margin +€2,583
up €2,583 (+8.4%), from €30,763 to €33,346
- Other operating charges +€359
up €359 (+18.6%), from €1,936 to €2,295
- Depreciation +€351
up €351 (+2.8%), from €12,575 to €12,926
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 | €208,949 | €203,015 | -€5,933 | -2.8% |
| Fixed assets | 21/28 | €163,214 | €152,862 | -€10,352 | -6.3% |
| Tangible fixed assets | 22/27 | €163,214 | €152,862 | -€10,352 | -6.3% |
| Land and buildings | 22 | €159,969 | €149,291 | -€10,678 | -6.7% |
| Plant, machinery and equipment | 23 | €1,906 | €2,574 | +€668 | +35.0% |
| Furniture and vehicles | 24 | €1,338 | €997 | -€341 | -25.5% |
| Current assets | 29/58 | €45,735 | €50,153 | +€4,418 | +9.7% |
| Amounts receivable within one year | 40/41 | €5,121 | €5,079 | -€42 | -0.8% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €5,121 | €5,079 | -€42 | -0.8% |
| Cash at bank and in hand | 54/58 | €38,695 | €43,147 | +€4,453 | +11.5% |
| Deferred charges and accrued income | 490/1 | €1,919 | €1,927 | +€8 | +0.4% |
| Total equity and liabilities | 10/49 | €208,949 | €203,015 | -€5,933 | -2.8% |
| Equity | 10/15 | €16,503 | €18,600 | +€2,097 | +12.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,097 | €0 | +€2,097 | |
| Amounts payable | 17/49 | €192,446 | €184,415 | -€8,030 | -4.2% |
| Amounts payable after more than one year | 17 | €73,128 | €67,955 | -€5,174 | -7.1% |
| Financial debts | 170/4 | €73,128 | €67,955 | -€5,174 | -7.1% |
| Amounts payable within one year | 42/48 | €118,970 | €116,461 | -€2,510 | -2.1% |
| Current portion of amounts payable after more than one year | 42 | €5,060 | €5,174 | +€113 | +2.2% |
| Trade debts | 44 | €2,226 | €4,797 | +€2,571 | +116% |
| Suppliers | 440/4 | €2,226 | €4,797 | +€2,571 | +116% |
| Advances received on contracts in progress | 46 | €10,641 | €15,772 | +€5,131 | +48.2% |
| Taxes, remuneration and social security | 45 | €874 | €815 | -€59 | -6.8% |
| Taxes | 450/3 | €874 | €815 | -€59 | -6.8% |
| Other amounts payable | 47/48 | €100,169 | €89,904 | -€10,265 | -10.2% |
| Accrued charges and deferred income | 492/3 | €347 | €0 | -€347 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,575 | €12,926 | +€351 | +2.8% |
| Other operating charges | 640/8 | €1,936 | €2,295 | +€359 | +18.6% |
| Gross operating margin | 9900 | €30,763 | €33,346 | +€2,583 | +8.4% |
| Operating profit (loss) | 9901 | €16,252 | €18,125 | +€1,873 | +11.5% |
| Financial income | 75/76B | €6 | €89 | +€83 | +1,431% |
| Recurring financial income | 75 | €6 | €89 | +€83 | +1,431% |
| Financial charges | 65/66B | €2,033 | €1,927 | -€107 | -5.3% |
| Recurring financial charges | 65 | €2,033 | €1,927 | -€107 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €14,224 | €16,288 | +€2,063 | +14.5% |
| Income taxes | 67/77 | - | €4,372 | +€4,372 | |
| Profit (loss) for the period | 9904 | €14,224 | €11,916 | -€2,309 | -16.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,224 | €11,916 | -€2,309 | -16.2% |
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 25 October 2026 via checked.be.