Yugo: 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.
Yugo
Largest movements
- Tangible fixed assets -€4,036
down €4,036 (-17.9%), from €22,605 to €18,569
of which Plant, machinery and equipment: -€7,736
- Cash -€1,844
down €1,844 (-90.8%), from €2,031 to €187
mainly Net result for the year (-€8,242)
- Profit (loss) carried forward -€8,242
down €8,242 (-37.2%), from -€22,162 to -€30,404
- Other debts +€2,080
up €2,080 (+6.5%), from €32,240 to €34,320
- Tax, wage and social debts +€282
up €282 (+152.0%), from €185 to €467
- Gross operating margin -€76,817
down €76,817, from €72,893 to -€3,924
- Staff costs -€53,662
no longer reported in 2025 (was €53,662)
- Depreciation -€22,090
no longer reported in 2025 (was €22,090)
- Other operating charges +€2,499
up €2,499 (+162.5%), from €1,538 to €4,036
- Financial charges -€1,718
no longer reported in 2025 (was €1,718)
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 | €24,941 | €19,061 | -€5,880 | -23.6% |
| Fixed assets | 21/28 | €22,605 | €18,569 | -€4,036 | -17.9% |
| Tangible fixed assets | 22/27 | €22,605 | €18,569 | -€4,036 | -17.9% |
| Plant, machinery and equipment | 23 | €7,736 | - | -€7,736 | |
| Furniture and vehicles | 24 | €14,869 | €18,569 | +€3,700 | +24.9% |
| Current assets | 29/58 | €2,335 | €491 | -€1,844 | -79.0% |
| Amounts receivable within one year | 40/41 | €304 | €304 | = | 0.0% |
| Other amounts receivable | 41 | €304 | €304 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,031 | €187 | -€1,844 | -90.8% |
| Total equity and liabilities | 10/49 | €24,941 | €19,061 | -€5,880 | -23.6% |
| Equity | 10/15 | -€9,162 | -€17,404 | -€8,242 | -90.0% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Outside capital | 11 | - | €13,000 | +€13,000 | |
| Other | 1109/19 | - | €13,000 | +€13,000 | |
| Profit (loss) carried forward | 14 | -€22,162 | -€30,404 | -€8,242 | -37.2% |
| Amounts payable | 17/49 | €34,103 | €36,465 | +€2,362 | +6.9% |
| Amounts payable within one year | 42/48 | €34,103 | €36,465 | +€2,362 | +6.9% |
| Trade debts | 44 | €1,677 | €1,677 | = | 0.0% |
| Suppliers | 440/4 | €1,677 | €1,677 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €185 | €467 | +€282 | +152.0% |
| Taxes | 450/3 | €185 | €467 | +€282 | +152.0% |
| Other amounts payable | 47/48 | €32,240 | €34,320 | +€2,080 | +6.5% |
| Remuneration, social security and pensions | 62 | €53,662 | - | -€53,662 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,090 | - | -€22,090 | |
| Other operating charges | 640/8 | €1,538 | €4,036 | +€2,499 | +162.5% |
| Gross operating margin | 9900 | €72,893 | -€3,924 | -€76,817 | |
| Operating profit (loss) | 9901 | -€4,397 | -€7,960 | -€3,563 | -81.0% |
| Financial charges | 65/66B | €1,718 | - | -€1,718 | |
| Recurring financial charges | 65 | €1,718 | - | -€1,718 | |
| Profit (loss) for the period before taxes | 9903 | -€6,115 | -€7,960 | -€1,845 | -30.2% |
| Income taxes | 67/77 | €185 | €282 | +€96 | +52.0% |
| Profit (loss) for the period | 9904 | -€6,301 | -€8,242 | -€1,941 | -30.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,301 | -€8,242 | -€1,941 | -30.8% |
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 5 October 2026 via checked.be.