YUSTO: 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.
YUSTO
Largest movements
- Receivables within one year +€402,738
up €402,738 (+54.0%), from €745,813 to €1.1m
of which Trade receivables: +€295,773
- Cash -€69,559
down €69,559 (-80.5%), from €86,419 to €16,860
mainly Receivables within one year (-€402,738) and Contributions, distributions and other (-€120,000)
- Tangible fixed assets -€33,855
down €33,855 (-22.9%), from €147,973 to €114,119
of which Land and buildings: -€17,476
- Reserves +€163,296
up €163,296 (+22.3%), from €731,523 to €894,819
of which Distributable reserves: +€163,296
- Trade debts +€58,047
up €58,047 (+78.7%), from €73,752 to €131,799
- Short-term financial debts +€51,000
up €51,000 (+113%), from €45,000 to €96,000
- Tax, wage and social debts +€26,502
up €26,502 (+72.3%), from €36,668 to €63,170
of which Taxes: +€30,970
- Debts after one year -€19,562
down €19,562 (-25.6%), from €76,318 to €56,756
- Gross operating margin +€153,703
up €153,703 (+36.8%), from €418,157 to €571,861
- Taxes +€37,149
up €37,149 (+60.5%), from €61,382 to €98,531
- Depreciation +€6,740
up €6,740 (+22.7%), from €29,734 to €36,475
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 | €1,000,874 | €1,290,726 | +€289,852 | +29.0% |
| Fixed assets | 21/28 | €157,973 | €124,119 | -€33,855 | -21.4% |
| Tangible fixed assets | 22/27 | €147,973 | €114,119 | -€33,855 | -22.9% |
| Land and buildings | 22 | €80,663 | €63,186 | -€17,476 | -21.7% |
| Plant, machinery and equipment | 23 | €12,395 | €7,981 | -€4,415 | -35.6% |
| Furniture and vehicles | 24 | €54,915 | €42,952 | -€11,964 | -21.8% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €842,901 | €1,166,607 | +€323,706 | +38.4% |
| Amounts receivable within one year | 40/41 | €745,813 | €1,148,551 | +€402,738 | +54.0% |
| Trade receivables | 40 | €724,154 | €1,019,927 | +€295,773 | +40.8% |
| Other amounts receivable | 41 | €21,659 | €128,624 | +€106,965 | +494% |
| Cash at bank and in hand | 54/58 | €86,419 | €16,860 | -€69,559 | -80.5% |
| Deferred charges and accrued income | 490/1 | €10,669 | €1,196 | -€9,473 | -88.8% |
| Total equity and liabilities | 10/49 | €1,000,874 | €1,290,726 | +€289,852 | +29.0% |
| Equity | 10/15 | €750,123 | €913,419 | +€163,296 | +21.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €731,523 | €894,819 | +€163,296 | +22.3% |
| Non-distributable reserves | 130/1 | €2,045 | €2,045 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €185 | €185 | = | 0.0% |
| Tax-exempt reserves | 132 | €287 | €287 | = | 0.0% |
| Distributable reserves | 133 | €729,191 | €892,487 | +€163,296 | +22.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €250,751 | €377,307 | +€126,555 | +50.5% |
| Amounts payable after more than one year | 17 | €76,318 | €56,756 | -€19,562 | -25.6% |
| Financial debts | 170/4 | €76,318 | €56,756 | -€19,562 | -25.6% |
| Amounts payable within one year | 42/48 | €174,433 | €320,550 | +€146,117 | +83.8% |
| Current portion of amounts payable after more than one year | 42 | €19,013 | €19,582 | +€569 | +3.0% |
| Financial debts | 43 | €45,000 | €96,000 | +€51,000 | +113% |
| Credit institutions | 430/8 | €45,000 | €96,000 | +€51,000 | +113% |
| Trade debts | 44 | €73,752 | €131,799 | +€58,047 | +78.7% |
| Suppliers | 440/4 | €73,752 | €131,799 | +€58,047 | +78.7% |
| Taxes, remuneration and social security | 45 | €36,668 | €63,170 | +€26,502 | +72.3% |
| Taxes | 450/3 | €22,567 | €53,537 | +€30,970 | +137% |
| Remuneration and social security | 454/9 | €14,102 | €9,633 | -€4,469 | -31.7% |
| Other amounts payable | 47/48 | - | €10,000 | +€10,000 | |
| Remuneration, social security and pensions | 62 | €94,103 | €97,281 | +€3,178 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,734 | €36,475 | +€6,740 | +22.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €29,029 | €33,226 | +€4,197 | +14.5% |
| Other operating charges | 640/8 | €12,577 | €12,666 | +€89 | +0.7% |
| Gross operating margin | 9900 | €418,157 | €571,861 | +€153,703 | +36.8% |
| Operating profit (loss) | 9901 | €252,714 | €392,213 | +€139,499 | +55.2% |
| Financial income | 75/76B | €44 | €222 | +€178 | +407% |
| Recurring financial income | 75 | €44 | €222 | +€178 | +407% |
| Financial charges | 65/66B | €6,694 | €10,608 | +€3,915 | +58.5% |
| Recurring financial charges | 65 | €6,694 | €10,608 | +€3,915 | +58.5% |
| Profit (loss) for the period before taxes | 9903 | €246,064 | €381,827 | +€135,763 | +55.2% |
| Income taxes | 67/77 | €61,382 | €98,531 | +€37,149 | +60.5% |
| Profit (loss) for the period | 9904 | €184,682 | €283,296 | +€98,614 | +53.4% |
| Profit (loss) for the period to be appropriated | 9905 | €184,682 | €283,296 | +€98,614 | +53.4% |
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 22 October 2026 via checked.be.