JYRAF: 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.
JYRAF
Largest movements
- Tangible fixed assets +€100,351
up €100,351 (+27739.6%), from €362 to €100,713
of which Land and buildings: +€94,530
- Receivables within one year +€25,678
up €25,678 (+92.3%), from €27,812 to €53,490
of which Trade receivables: +€30,779
- Cash -€17,733
down €17,733 (-89.2%), from €19,888 to €2,156
mainly Investment in fixed assets (net) (-€118,994) and Receivables within one year (-€25,678)
- Deferred charges and accrued income +€11,341
up €11,341 (+433.7%), from €2,615 to €13,956
- Debts after one year +€89,750
new in 2024: €89,750
- Trade debts +€21,690
up €21,690 (+1251.8%), from €1,733 to €23,423
- Tax, wage and social debts +€11,499
up €11,499 (+43.8%), from €26,233 to €37,732
of which Taxes: +€8,999
- Other debts -€11,167
down €11,167 (-93.1%), from €12,000 to €833
- Current portion of long-term debt +€4,802
new in 2024: €4,802
- Depreciation +€16,481
up €16,481 (+762.3%), from €2,162 to €18,643
- Gross operating margin -€5,633
down €5,633 (-15.5%), from €36,438 to €30,805
- Taxes -€4,451
down €4,451 (-50.2%), from €8,871 to €4,420
- Financial charges +€2,372
up €2,372 (+662.3%), from €358 to €2,730
- Other operating charges +€877
up €877 (+424.4%), from €207 to €1,083
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.
Cash bridge derived
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 | €50,677 | €171,404 | +€120,727 | +238.2% |
| Fixed assets | 21/28 | €362 | €100,713 | +€100,351 | +27739.6% |
| Tangible fixed assets | 22/27 | €362 | €100,713 | +€100,351 | +27739.6% |
| Land and buildings | 22 | - | €94,530 | +€94,530 | |
| Furniture and vehicles | 24 | €362 | €226 | -€136 | -37.6% |
| Other tangible fixed assets | 26 | - | €5,957 | +€5,957 | |
| Current assets | 29/58 | €50,315 | €70,691 | +€20,376 | +40.5% |
| Stocks and contracts in progress | 3 | - | €1,090 | +€1,090 | |
| Stocks | 30/36 | - | €1,090 | +€1,090 | |
| Amounts receivable within one year | 40/41 | €27,812 | €53,490 | +€25,678 | +92.3% |
| Trade receivables | 40 | €9,051 | €39,830 | +€30,779 | +340.1% |
| Other amounts receivable | 41 | €18,761 | €13,660 | -€5,101 | -27.2% |
| Cash at bank and in hand | 54/58 | €19,888 | €2,156 | -€17,733 | -89.2% |
| Deferred charges and accrued income | 490/1 | €2,615 | €13,956 | +€11,341 | +433.7% |
| Total equity and liabilities | 10/49 | €50,677 | €171,404 | +€120,727 | +238.2% |
| Equity | 10/15 | €10,711 | €14,864 | +€4,153 | +38.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,211 | €12,364 | +€4,153 | +50.6% |
| Amounts payable | 17/49 | €39,966 | €156,540 | +€116,574 | +291.7% |
| Amounts payable after more than one year | 17 | - | €89,750 | +€89,750 | |
| Financial debts | 170/4 | - | €89,750 | +€89,750 | |
| Amounts payable within one year | 42/48 | €39,966 | €66,789 | +€26,824 | +67.1% |
| Current portion of amounts payable after more than one year | 42 | - | €4,802 | +€4,802 | |
| Trade debts | 44 | €1,733 | €23,423 | +€21,690 | +1251.8% |
| Suppliers | 440/4 | €1,733 | €23,423 | +€21,690 | +1251.8% |
| Taxes, remuneration and social security | 45 | €26,233 | €37,732 | +€11,499 | +43.8% |
| Taxes | 450/3 | €26,233 | €35,232 | +€8,999 | +34.3% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €12,000 | €833 | -€11,167 | -93.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,162 | €18,643 | +€16,481 | +762.3% |
| Other operating charges | 640/8 | €207 | €1,083 | +€877 | +424.4% |
| Gross operating margin | 9900 | €36,438 | €30,805 | -€5,633 | -15.5% |
| Operating profit (loss) | 9901 | €34,069 | €11,079 | -€22,991 | -67.5% |
| Financial income | 75/76B | €514 | €1,057 | +€544 | +105.8% |
| Recurring financial income | 75 | €514 | €1,057 | +€544 | +105.8% |
| Financial charges | 65/66B | €358 | €2,730 | +€2,372 | +662.3% |
| Recurring financial charges | 65 | €358 | €2,730 | +€2,372 | +662.3% |
| Profit (loss) for the period before taxes | 9903 | €34,225 | €9,406 | -€24,819 | -72.5% |
| Income taxes | 67/77 | €8,871 | €4,420 | -€4,451 | -50.2% |
| Profit (loss) for the period | 9904 | €25,354 | €4,986 | -€20,368 | -80.3% |
| Profit (loss) for the period to be appropriated | 9905 | €25,354 | €4,986 | -€20,368 | -80.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.