YA-COURS: 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.
YA-COURS
Largest movements
- Receivables within one year -€230,332
down €230,332 (-91.2%), from €252,635 to €22,303
of which Trade receivables: -€230,332
- Trade debts -€234,160
no longer reported in 2024 (was €234,160)
- Tax, wage and social debts +€18,521
up €18,521 (+64.3%), from €28,814 to €47,335
- Profit (loss) carried forward -€17,751
down €17,751, from €9,768 to -€7,983
- Gross operating margin +€10,536
up €10,536 (+55.0%), from -€19,173 to -€8,637
- Financial charges +€5,516
new in 2024: €5,516
- Other operating charges +€2,240
up €2,240 (+803%), from €279 to €2,519
- Depreciation -€2,017
down €2,017 (-69.5%), from €2,904 to €887
- Staff costs +€192
new in 2024: €192
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 | €328,639 | €95,248 | -€233,391 | -71.0% |
| Fixed assets | 21/28 | €15,983 | €15,096 | -€887 | -5.5% |
| Tangible fixed assets | 22/27 | €6,543 | €5,656 | -€887 | -13.6% |
| Land and buildings | 22 | €4,886 | €4,276 | -€610 | -12.5% |
| Furniture and vehicles | 24 | €1,657 | €1,380 | -€277 | -16.7% |
| Financial fixed assets | 28 | €9,440 | €9,440 | = | 0.0% |
| Current assets | 29/58 | €312,656 | €80,152 | -€232,504 | -74.4% |
| Amounts receivable within one year | 40/41 | €252,635 | €22,303 | -€230,332 | -91.2% |
| Trade receivables | 40 | €231,542 | €1,210 | -€230,332 | -99.5% |
| Other amounts receivable | 41 | €21,093 | €21,093 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €60,021 | €57,849 | -€2,172 | -3.6% |
| Total equity and liabilities | 10/49 | €328,639 | €95,248 | -€233,391 | -71.0% |
| Equity | 10/15 | €28,368 | €10,617 | -€17,751 | -62.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,768 | -€7,983 | -€17,751 | |
| Amounts payable | 17/49 | €300,271 | €84,631 | -€215,640 | -71.8% |
| Amounts payable within one year | 42/48 | €300,271 | €84,631 | -€215,640 | -71.8% |
| Trade debts | 44 | €234,160 | - | -€234,160 | |
| Suppliers | 440/4 | €234,160 | - | -€234,160 | |
| Taxes, remuneration and social security | 45 | €28,814 | €47,335 | +€18,521 | +64.3% |
| Taxes | 450/3 | €28,814 | €47,335 | +€18,521 | +64.3% |
| Other amounts payable | 47/48 | €37,297 | €37,296 | -€1 | 0.0% |
| Remuneration, social security and pensions | 62 | - | €192 | +€192 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,904 | €887 | -€2,017 | -69.5% |
| Other operating charges | 640/8 | €279 | €2,519 | +€2,240 | +803% |
| Gross operating margin | 9900 | -€19,173 | -€8,637 | +€10,536 | +55.0% |
| Operating profit (loss) | 9901 | -€22,356 | -€12,235 | +€10,121 | +45.3% |
| Financial charges | 65/66B | - | €5,516 | +€5,516 | |
| Recurring financial charges | 65 | - | €5,516 | +€5,516 | |
| Profit (loss) for the period before taxes | 9903 | -€22,356 | -€17,751 | +€4,605 | +20.6% |
| Profit (loss) for the period | 9904 | -€22,356 | -€17,751 | +€4,605 | +20.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,356 | -€17,751 | +€4,605 | +20.6% |
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 19 October 2026 via checked.be.