YRO TECHNIQUE: 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.
YRO TECHNIQUE
Largest movements
- Stocks and contracts +€88,402
up €88,402 (+65.3%), from €135,470 to €223,872
- Receivables within one year +€42,980
up €42,980 (+50.0%), from €85,950 to €128,930
of which Trade receivables: +€23,484
- Cash +€37,238
up €37,238 (+35.3%), from €105,521 to €142,760
mainly Trade debts (+€157,170) and Net result for the year (+€71,851)
- Tangible fixed assets +€24,468
up €24,468 (+28.1%), from €86,985 to €111,454
of which Furniture and vehicles: +€24,117
- Intangible fixed assets +€15,886
up €15,886 (+147.2%), from €10,794 to €26,680
- Trade debts +€157,170
up €157,170 (+319.0%), from €49,269 to €206,439
- Other debts +€40,292
up €40,292 (+215.3%), from €18,711 to €59,004
- Debts after one year +€12,097
up €12,097 (+27.5%), from €43,957 to €56,054
- Reserves +€10,630
up €10,630 (+3.6%), from €294,132 to €304,761
of which Distributable reserves: +€10,630
- Tax, wage and social debts -€10,172
down €10,172 (-38.6%), from €26,355 to €16,183
of which Remuneration and social security: -€9,549
- Staff costs +€68,099
up €68,099 (+35.4%), from €192,160 to €260,259
- Gross operating margin +€65,770
up €65,770 (+20.1%), from €327,043 to €392,812
- Depreciation +€8,408
up €8,408 (+23.0%), from €36,626 to €45,034
- Taxes -€5,076
down €5,076 (-16.9%), from €29,953 to €24,877
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 | €538,517 | €756,376 | +€217,858 | +40.5% |
| Fixed assets | 21/28 | €97,854 | €138,209 | +€40,354 | +41.2% |
| Intangible fixed assets | 21 | €10,794 | €26,680 | +€15,886 | +147.2% |
| Tangible fixed assets | 22/27 | €86,985 | €111,454 | +€24,468 | +28.1% |
| Plant, machinery and equipment | 23 | €7,751 | €8,103 | +€352 | +4.5% |
| Furniture and vehicles | 24 | €79,234 | €103,351 | +€24,117 | +30.4% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €440,663 | €618,167 | +€177,504 | +40.3% |
| Amounts receivable after more than one year | 29 | €104,657 | €111,257 | +€6,600 | +6.3% |
| Other amounts receivable | 291 | €104,657 | €111,257 | +€6,600 | +6.3% |
| Stocks and contracts in progress | 3 | €135,470 | €223,872 | +€88,402 | +65.3% |
| Stocks | 30/36 | €135,470 | €223,872 | +€88,402 | +65.3% |
| Amounts receivable within one year | 40/41 | €85,950 | €128,930 | +€42,980 | +50.0% |
| Trade receivables | 40 | €42,286 | €65,770 | +€23,484 | +55.5% |
| Other amounts receivable | 41 | €43,664 | €63,159 | +€19,496 | +44.6% |
| Cash at bank and in hand | 54/58 | €105,521 | €142,760 | +€37,238 | +35.3% |
| Deferred charges and accrued income | 490/1 | €9,065 | €11,349 | +€2,284 | +25.2% |
| Total equity and liabilities | 10/49 | €538,517 | €756,376 | +€217,858 | +40.5% |
| Equity | 10/15 | €375,490 | €386,120 | +€10,630 | +2.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €294,132 | €304,761 | +€10,630 | +3.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €292,272 | €302,901 | +€10,630 | +3.6% |
| Profit (loss) carried forward | 14 | €62,759 | €62,759 | = | 0.0% |
| Amounts payable | 17/49 | €163,027 | €370,256 | +€207,229 | +127.1% |
| Amounts payable after more than one year | 17 | €43,957 | €56,054 | +€12,097 | +27.5% |
| Financial debts | 170/4 | €43,957 | €56,054 | +€12,097 | +27.5% |
| Amounts payable within one year | 42/48 | €119,070 | €311,350 | +€192,279 | +161.5% |
| Current portion of amounts payable after more than one year | 42 | €24,735 | €29,724 | +€4,989 | +20.2% |
| Trade debts | 44 | €49,269 | €206,439 | +€157,170 | +319.0% |
| Suppliers | 440/4 | €49,269 | €206,439 | +€157,170 | +319.0% |
| Taxes, remuneration and social security | 45 | €26,355 | €16,183 | -€10,172 | -38.6% |
| Taxes | 450/3 | €11,199 | €10,576 | -€623 | -5.6% |
| Remuneration and social security | 454/9 | €15,156 | €5,607 | -€9,549 | -63.0% |
| Other amounts payable | 47/48 | €18,711 | €59,004 | +€40,292 | +215.3% |
| Accrued charges and deferred income | 492/3 | - | €2,852 | +€2,852 | |
| Remuneration, social security and pensions | 62 | €192,160 | €260,259 | +€68,099 | +35.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,626 | €45,034 | +€8,408 | +23.0% |
| Other operating charges | 640/8 | €1,777 | €1,341 | -€436 | -24.5% |
| Gross operating margin | 9900 | €327,043 | €392,812 | +€65,770 | +20.1% |
| Operating profit (loss) | 9901 | €96,479 | €86,178 | -€10,301 | -10.7% |
| Financial income | 75/76B | €9,328 | €12,642 | +€3,313 | +35.5% |
| Recurring financial income | 75 | €9,328 | €12,642 | +€3,313 | +35.5% |
| Financial charges | 65/66B | €1,453 | €2,092 | +€639 | +44.0% |
| Recurring financial charges | 65 | €1,453 | €2,092 | +€639 | +44.0% |
| Profit (loss) for the period before taxes | 9903 | €104,355 | €96,728 | -€7,627 | -7.3% |
| Income taxes | 67/77 | €29,953 | €24,877 | -€5,076 | -16.9% |
| Profit (loss) for the period | 9904 | €74,402 | €71,851 | -€2,551 | -3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €74,402 | €71,851 | -€2,551 | -3.4% |
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 10 October 2026 via checked.be.