YAHA: 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.
YAHA
Largest movements
- Receivables after one year +€53,685
new in 2024: €53,685
- Cash -€25,929
no longer reported in 2024 (was €25,929)
- Receivables within one year -€19,553
no longer reported in 2024 (was €19,553)
- Short-term financial debts +€12,917
new in 2024: €12,917
- Profit (loss) carried forward -€5,907
down €5,907 (-19.7%), from €29,965 to €24,058
- Other debts +€850
new in 2024: €850
- Gross operating margin +€7,255
no longer reported in 2024 (was -€7,255)
- Financial charges -€2,560
down €2,560 (-71.1%), from €3,599 to €1,039
- Other operating charges -€412
no longer reported in 2024 (was €412)
- Depreciation -€344
no longer reported in 2024 (was €344)
From the 2021 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,825 | €53,685 | +€7,860 | +17.2% |
| Fixed assets | 21/28 | €344 | - | -€344 | |
| Tangible fixed assets | 22/27 | €344 | - | -€344 | |
| Furniture and vehicles | 24 | €344 | - | -€344 | |
| Current assets | 29/58 | €45,481 | €53,685 | +€8,204 | +18.0% |
| Amounts receivable after more than one year | 29 | - | €53,685 | +€53,685 | |
| Other amounts receivable | 291 | - | €53,685 | +€53,685 | |
| Amounts receivable within one year | 40/41 | €19,553 | - | -€19,553 | |
| Other amounts receivable | 41 | €19,553 | - | -€19,553 | |
| Cash at bank and in hand | 54/58 | €25,929 | - | -€25,929 | |
| Total equity and liabilities | 10/49 | €45,825 | €53,685 | +€7,860 | +17.2% |
| Equity | 10/15 | €45,025 | €39,118 | -€5,907 | -13.1% |
| Contributions | 10/11 | €13,200 | €13,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,965 | €24,058 | -€5,907 | -19.7% |
| Amounts payable | 17/49 | €800 | €14,567 | +€13,767 | +1720.2% |
| Amounts payable within one year | 42/48 | €800 | €14,567 | +€13,767 | +1720.2% |
| Financial debts | 43 | - | €12,917 | +€12,917 | |
| Credit institutions | 430/8 | - | €12,917 | +€12,917 | |
| Trade debts | 44 | €133 | €133 | = | 0.0% |
| Suppliers | 440/4 | €133 | €133 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €668 | €668 | = | 0.0% |
| Taxes | 450/3 | €668 | €668 | = | 0.0% |
| Other amounts payable | 47/48 | - | €850 | +€850 | |
| Remuneration, social security and pensions | 62 | €7 | - | -€7 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €344 | - | -€344 | |
| Other operating charges | 640/8 | €412 | - | -€412 | |
| Gross operating margin | 9900 | -€7,255 | - | +€7,255 | |
| Operating profit (loss) | 9901 | -€8,019 | - | +€8,019 | |
| Financial charges | 65/66B | €3,599 | €1,039 | -€2,560 | -71.1% |
| Recurring financial charges | 65 | €3,599 | €1,039 | -€2,560 | -71.1% |
| Profit (loss) for the period before taxes | 9903 | -€11,617 | -€1,039 | +€10,578 | +91.1% |
| Profit (loss) for the period | 9904 | -€11,617 | -€1,039 | +€10,578 | +91.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,617 | -€1,039 | +€10,578 | +91.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.