YAGIRIAN: 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.
YAGIRIAN
Largest movements
- Cash +€109,298
up €109,298 (+114%), from €95,846 to €205,145
mainly Net result for the year (+€74,979) and Tax, wage and social debts (+€50,841)
- Receivables within one year +€9,321
up €9,321 (+37.4%), from €24,909 to €34,230
of which Other amounts receivable: +€9,826
- Reserves +€74,979
up €74,979 (+1,209%), from €6,200 to €81,179
of which Distributable reserves: +€74,979
- Tax, wage and social debts +€50,841
up €50,841 (+102%), from €49,969 to €100,810
of which Taxes: +€41,735
- Trade debts -€7,305
down €7,305 (-24.4%), from €29,949 to €22,644
- Gross operating margin +€73,885
up €73,885 (+35.3%), from €209,193 to €283,078
- Taxes +€17,715
up €17,715 (+122%), from €14,499 to €32,214
- Staff costs +€13,387
up €13,387 (+9.4%), from €142,153 to €155,540
- Financial charges +€3,057
up €3,057 (+33.6%), from €9,092 to €12,149
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 | €155,145 | €273,262 | +€118,118 | +76.1% |
| Fixed assets | 21/28 | €18,212 | €18,502 | +€290 | +1.6% |
| Tangible fixed assets | 22/27 | €5,851 | €6,142 | +€290 | +5.0% |
| Furniture and vehicles | 24 | €3,152 | €5,102 | +€1,950 | +61.9% |
| Other tangible fixed assets | 26 | €2,700 | €1,040 | -€1,660 | -61.5% |
| Financial fixed assets | 28 | €12,360 | €12,360 | = | 0.0% |
| Current assets | 29/58 | €136,933 | €254,760 | +€117,827 | +86.0% |
| Stocks and contracts in progress | 3 | €15,795 | €15,136 | -€660 | -4.2% |
| Stocks | 30/36 | €15,795 | €15,136 | -€660 | -4.2% |
| Amounts receivable within one year | 40/41 | €24,909 | €34,230 | +€9,321 | +37.4% |
| Trade receivables | 40 | €3,166 | €2,660 | -€506 | -16.0% |
| Other amounts receivable | 41 | €21,743 | €31,570 | +€9,826 | +45.2% |
| Cash at bank and in hand | 54/58 | €95,846 | €205,145 | +€109,298 | +114% |
| Deferred charges and accrued income | 490/1 | €382 | €250 | -€132 | -34.6% |
| Total equity and liabilities | 10/49 | €155,145 | €273,262 | +€118,118 | +76.1% |
| Equity | 10/15 | €74,830 | €149,809 | +€74,979 | +100% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €81,179 | +€74,979 | +1,209% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | - | €74,979 | +€74,979 | |
| Profit (loss) carried forward | 14 | €6,630 | €6,630 | = | 0.0% |
| Amounts payable | 17/49 | €80,315 | €123,453 | +€43,138 | +53.7% |
| Amounts payable within one year | 42/48 | €80,071 | €123,453 | +€43,382 | +54.2% |
| Financial debts | 43 | €154 | - | -€154 | |
| Credit institutions | 430/8 | €154 | - | -€154 | |
| Trade debts | 44 | €29,949 | €22,644 | -€7,305 | -24.4% |
| Suppliers | 440/4 | €29,949 | €22,644 | -€7,305 | -24.4% |
| Taxes, remuneration and social security | 45 | €49,969 | €100,810 | +€50,841 | +102% |
| Taxes | 450/3 | €30,464 | €72,199 | +€41,735 | +137% |
| Remuneration and social security | 454/9 | €19,505 | €28,611 | +€9,106 | +46.7% |
| Accrued charges and deferred income | 492/3 | €244 | - | -€244 | |
| Remuneration, social security and pensions | 62 | €142,153 | €155,540 | +€13,387 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,590 | €2,837 | +€247 | +9.5% |
| Other operating charges | 640/8 | €4,281 | €6,671 | +€2,389 | +55.8% |
| Gross operating margin | 9900 | €209,193 | €283,078 | +€73,885 | +35.3% |
| Operating profit (loss) | 9901 | €60,169 | €118,030 | +€57,861 | +96.2% |
| Financial income | 75/76B | €529 | €1,313 | +€783 | +148% |
| Recurring financial income | 75 | €529 | €1,313 | +€783 | +148% |
| Financial charges | 65/66B | €9,092 | €12,149 | +€3,057 | +33.6% |
| Recurring financial charges | 65 | €9,092 | €12,149 | +€3,057 | +33.6% |
| Profit (loss) for the period before taxes | 9903 | €51,606 | €107,194 | +€55,588 | +108% |
| Income taxes | 67/77 | €14,499 | €32,214 | +€17,715 | +122% |
| Profit (loss) for the period | 9904 | €37,107 | €74,979 | +€37,872 | +102% |
| Profit (loss) for the period to be appropriated | 9905 | €37,107 | €74,979 | +€37,872 | +102% |
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 26 October 2026 via checked.be.