YAHAD: 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.
YAHAD
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Other operating charges -€598
down €598 (-83.5%), from €716 to €118
- Gross operating margin +€202
up €202 (+42.7%), from -€473 to -€271
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €65,758 | €65,035 | -€723 | -1.1% |
| Current assets | 29/58 | €65,758 | €65,035 | -€723 | -1.1% |
| Amounts receivable after more than one year | 29 | €59,531 | €59,143 | -€388 | -0.7% |
| Other amounts receivable | 291 | €59,531 | €59,143 | -€388 | -0.7% |
| Amounts receivable within one year | 40/41 | €335 | - | -€335 | |
| Other amounts receivable | 41 | €335 | - | -€335 | |
| Deferred charges and accrued income | 490/1 | €5,892 | €5,892 | = | 0.0% |
| Total equity and liabilities | 10/49 | €65,758 | €65,035 | -€723 | -1.1% |
| Equity | 10/15 | €65,398 | €65,009 | -€389 | -0.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €67,570 | €67,570 | = | 0.0% |
| Distributable reserves | 133 | €67,570 | €67,570 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,764 | -€21,153 | -€389 | -1.9% |
| Amounts payable | 17/49 | €360 | €26 | -€334 | -92.8% |
| Amounts payable within one year | 42/48 | €360 | €26 | -€334 | -92.8% |
| Taxes, remuneration and social security | 45 | €360 | €26 | -€334 | -92.8% |
| Taxes | 450/3 | €360 | €26 | -€334 | -92.8% |
| Other operating charges | 640/8 | €716 | €118 | -€598 | -83.5% |
| Gross operating margin | 9900 | -€473 | -€271 | +€202 | +42.7% |
| Operating profit (loss) | 9901 | -€1,189 | -€389 | +€800 | +67.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,189 | -€389 | +€800 | +67.3% |
| Profit (loss) for the period | 9904 | -€1,189 | -€389 | +€800 | +67.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,189 | -€389 | +€800 | +67.3% |
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 1 October 2026 via checked.be.