YUKO: 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.
YUKO
Largest movements
- Stocks and contracts +€18,206
new in 2024: €18,206
- Tangible fixed assets -€6,667
down €6,667 (-12.2%), from €54,849 to €48,182
of which Furniture and vehicles: -€9,754
- Cash -€3,173
down €3,173 (-71.0%), from €4,469 to €1,296
mainly Net result for the year (-€27,183) and Stocks and contracts (-€18,206)
- Receivables within one year +€2,287
up €2,287 (+1.9%), from €122,286 to €124,573
of which Trade receivables: +€5,064
- Profit (loss) carried forward -€27,183
new in 2024: -€27,183
- Tax, wage and social debts +€19,645
up €19,645 (+143%), from €13,735 to €33,380
- Trade debts +€19,540
up €19,540 (+34.5%), from €56,645 to €76,184
- Debts after one year -€9,265
down €9,265 (-53.1%), from €17,435 to €8,170
- Other debts +€7,383
up €7,383 (+59.3%), from €12,460 to €19,842
- Gross operating margin -€41,623
down €41,623, from €39,837 to -€1,785
- Depreciation +€9,975
up €9,975 (+108%), from €9,217 to €19,192
- Taxes -€7,062
no longer reported in 2024 (was €7,062)
- Other operating charges -€1,292
down €1,292 (-34.9%), from €3,703 to €2,411
- Financial charges +€1,119
up €1,119 (+46.7%), from €2,395 to €3,514
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €181,604 | €192,257 | +€10,653 | +5.9% |
| Fixed assets | 21/28 | €54,849 | €48,182 | -€6,667 | -12.2% |
| Tangible fixed assets | 22/27 | €54,849 | €48,182 | -€6,667 | -12.2% |
| Plant, machinery and equipment | 23 | €6,955 | €2,793 | -€4,162 | -59.8% |
| Furniture and vehicles | 24 | €45,142 | €35,389 | -€9,754 | -21.6% |
| Other tangible fixed assets | 26 | €2,752 | €10,000 | +€7,248 | +263% |
| Current assets | 29/58 | €126,755 | €144,075 | +€17,320 | +13.7% |
| Stocks and contracts in progress | 3 | - | €18,206 | +€18,206 | |
| Stocks | 30/36 | - | €18,206 | +€18,206 | |
| Amounts receivable within one year | 40/41 | €122,286 | €124,573 | +€2,287 | +1.9% |
| Trade receivables | 40 | €119,504 | €124,568 | +€5,064 | +4.2% |
| Other amounts receivable | 41 | €2,782 | €5 | -€2,777 | -99.8% |
| Cash at bank and in hand | 54/58 | €4,469 | €1,296 | -€3,173 | -71.0% |
| Total equity and liabilities | 10/49 | €181,604 | €192,257 | +€10,653 | +5.9% |
| Equity | 10/15 | €72,597 | €45,415 | -€27,183 | -37.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €53,997 | €53,997 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Distributable reserves | 133 | €52,997 | €52,997 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€27,183 | -€27,183 | |
| Amounts payable | 17/49 | €109,007 | €146,842 | +€37,836 | +34.7% |
| Amounts payable after more than one year | 17 | €17,435 | €8,170 | -€9,265 | -53.1% |
| Financial debts | 170/4 | €17,435 | €8,170 | -€9,265 | -53.1% |
| Amounts payable within one year | 42/48 | €91,571 | €138,672 | +€47,101 | +51.4% |
| Current portion of amounts payable after more than one year | 42 | €8,732 | €9,265 | +€534 | +6.1% |
| Trade debts | 44 | €56,645 | €76,184 | +€19,540 | +34.5% |
| Suppliers | 440/4 | €56,645 | €76,184 | +€19,540 | +34.5% |
| Taxes, remuneration and social security | 45 | €13,735 | €33,380 | +€19,645 | +143% |
| Taxes | 450/3 | €13,735 | €33,380 | +€19,645 | +143% |
| Other amounts payable | 47/48 | €12,460 | €19,842 | +€7,383 | +59.3% |
| Remuneration, social security and pensions | 62 | €1,310 | €281 | -€1,029 | -78.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,217 | €19,192 | +€9,975 | +108% |
| Other operating charges | 640/8 | €3,703 | €2,411 | -€1,292 | -34.9% |
| Gross operating margin | 9900 | €39,837 | -€1,785 | -€41,623 | |
| Operating profit (loss) | 9901 | €25,607 | -€23,669 | -€49,277 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €2,395 | €3,514 | +€1,119 | +46.7% |
| Recurring financial charges | 65 | €2,395 | €3,514 | +€1,119 | +46.7% |
| Profit (loss) for the period before taxes | 9903 | €23,212 | -€27,183 | -€50,395 | |
| Income taxes | 67/77 | €7,062 | - | -€7,062 | |
| Profit (loss) for the period | 9904 | €16,150 | -€27,183 | -€43,333 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,150 | -€27,183 | -€43,333 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.