YUTE: 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.
YUTE
Largest movements
- Stocks and contracts -€187,859
down €187,859 (-80.2%), from €234,250 to €46,391
- Cash +€56,770
up €56,770 (+454.4%), from €12,493 to €69,263
mainly Stocks and contracts (+€187,859) and Net result for the year (+€37,546)
- Tangible fixed assets +€55,872
up €55,872 (+318.7%), from €17,529 to €73,401
of which Furniture and vehicles: +€49,109
- Receivables within one year +€24,151
up €24,151 (+63.8%), from €37,864 to €62,015
of which Trade receivables: +€40,963
- Deferred charges and accrued income +€16,368
up €16,368 (+258.7%), from €6,327 to €22,694
- Trade debts -€121,227
down €121,227 (-98.3%), from €123,298 to €2,071
- Profit (loss) carried forward +€37,546
up €37,546 (+1091.9%), from €3,439 to €40,985
- Other debts +€35,463
up €35,463 (+19.4%), from €182,506 to €217,969
- Gross operating margin +€103,639
up €103,639, from -€33,320 to €70,319
- Other operating charges -€7,653
down €7,653 (-75.4%), from €10,154 to €2,501
- Financial charges +€7,014
up €7,014 (+133.4%), from €5,259 to €12,273
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 | €340,481 | €295,227 | -€45,254 | -13.3% |
| Fixed assets | 21/28 | €49,549 | €94,865 | +€45,316 | +91.5% |
| Intangible fixed assets | 21 | €32,020 | €21,464 | -€10,556 | -33.0% |
| Tangible fixed assets | 22/27 | €17,529 | €73,401 | +€55,872 | +318.7% |
| Plant, machinery and equipment | 23 | €16,949 | €23,712 | +€6,763 | +39.9% |
| Furniture and vehicles | 24 | €580 | €49,688 | +€49,109 | +8469.2% |
| Current assets | 29/58 | €290,933 | €200,363 | -€90,570 | -31.1% |
| Stocks and contracts in progress | 3 | €234,250 | €46,391 | -€187,859 | -80.2% |
| Stocks | 30/36 | €234,250 | €46,391 | -€187,859 | -80.2% |
| Amounts receivable within one year | 40/41 | €37,864 | €62,015 | +€24,151 | +63.8% |
| Trade receivables | 40 | €9,587 | €50,550 | +€40,963 | +427.3% |
| Other amounts receivable | 41 | €28,276 | €11,465 | -€16,812 | -59.5% |
| Cash at bank and in hand | 54/58 | €12,493 | €69,263 | +€56,770 | +454.4% |
| Deferred charges and accrued income | 490/1 | €6,327 | €22,694 | +€16,368 | +258.7% |
| Total equity and liabilities | 10/49 | €340,481 | €295,227 | -€45,254 | -13.3% |
| Equity | 10/15 | €33,844 | €71,390 | +€37,546 | +110.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €11,855 | €11,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,439 | €40,985 | +€37,546 | +1091.9% |
| Amounts payable | 17/49 | €306,638 | €223,838 | -€82,800 | -27.0% |
| Amounts payable within one year | 42/48 | €306,638 | €223,838 | -€82,800 | -27.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €833 | €833 | = | 0.0% |
| Credit institutions | 430/8 | €833 | €833 | = | 0.0% |
| Trade debts | 44 | €123,298 | €2,071 | -€121,227 | -98.3% |
| Suppliers | 440/4 | €123,298 | €2,071 | -€121,227 | -98.3% |
| Taxes, remuneration and social security | 45 | - | €2,964 | +€2,964 | |
| Taxes | 450/3 | - | €2,964 | +€2,964 | |
| Other amounts payable | 47/48 | €182,506 | €217,969 | +€35,463 | +19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,869 | €17,757 | -€112 | -0.6% |
| Other operating charges | 640/8 | €10,154 | €2,501 | -€7,653 | -75.4% |
| Non-recurring operating charges | 66A | -€17,748 | €0 | +€17,748 | |
| Gross operating margin | 9900 | -€33,320 | €70,319 | +€103,639 | |
| Operating profit (loss) | 9901 | -€43,595 | €50,061 | +€93,656 | |
| Financial charges | 65/66B | €5,259 | €12,273 | +€7,014 | +133.4% |
| Recurring financial charges | 65 | €5,259 | €12,273 | +€7,014 | +133.4% |
| Profit (loss) for the period before taxes | 9903 | -€48,854 | €37,788 | +€86,641 | |
| Income taxes | 67/77 | €188 | €241 | +€54 | +28.6% |
| Profit (loss) for the period | 9904 | -€49,041 | €37,546 | +€86,588 | |
| Profit (loss) for the period to be appropriated | 9905 | -€49,041 | €37,546 | +€86,588 |
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 3 October 2026 via checked.be.