YAK ANSA: 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.
YAK ANSA
Largest movements
- Cash -€14,889
down €14,889 (-15.0%), from €99,045 to €84,156
mainly Trade debts (-€12,487) and Receivables within one year (-€9,135)
- Receivables within one year +€9,135
up €9,135 (+36.8%), from €24,808 to €33,944
- Tangible fixed assets -€4,797
down €4,797 (-31.3%), from €15,314 to €10,517
of which Plant, machinery and equipment: -€2,921
- Trade debts -€12,487
down €12,487 (-60.7%), from €20,587 to €8,099
- Reserves -€9,816
down €9,816 (-9.6%), from €102,124 to €92,308
of which Distributable reserves: -€9,816
- Tax, wage and social debts +€7,905
up €7,905 (+82.5%), from €9,578 to €17,483
of which Remuneration and social security: +€6,322
- Profit (loss) carried forward +€4,140
up €4,140, from -€4,140 to €0
- Gross operating margin -€47,961
down €47,961 (-26.2%), from €183,228 to €135,267
- Staff costs -€42,847
down €42,847 (-24.5%), from €174,644 to €131,798
- Other operating charges +€2,777
up €2,777 (+101%), from €2,763 to €5,540
- Depreciation -€2,261
down €2,261 (-32.0%), from €7,058 to €4,797
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 | €144,849 | €134,591 | -€10,259 | -7.1% |
| Fixed assets | 21/28 | €15,314 | €10,517 | -€4,797 | -31.3% |
| Tangible fixed assets | 22/27 | €15,314 | €10,517 | -€4,797 | -31.3% |
| Plant, machinery and equipment | 23 | €6,641 | €3,721 | -€2,921 | -44.0% |
| Furniture and vehicles | 24 | €3,812 | €2,699 | -€1,114 | -29.2% |
| Other tangible fixed assets | 26 | €4,861 | €4,098 | -€763 | -15.7% |
| Current assets | 29/58 | €129,535 | €124,074 | -€5,461 | -4.2% |
| Stocks and contracts in progress | 3 | €5,682 | €5,974 | +€292 | +5.1% |
| Stocks | 30/36 | €5,682 | €5,974 | +€292 | +5.1% |
| Amounts receivable within one year | 40/41 | €24,808 | €33,944 | +€9,135 | +36.8% |
| Other amounts receivable | 41 | €24,808 | €33,944 | +€9,135 | +36.8% |
| Cash at bank and in hand | 54/58 | €99,045 | €84,156 | -€14,889 | -15.0% |
| Total equity and liabilities | 10/49 | €144,849 | €134,591 | -€10,259 | -7.1% |
| Equity | 10/15 | €114,684 | €109,008 | -€5,676 | -4.9% |
| Contributions | 10/11 | €16,700 | €16,700 | = | 0.0% |
| Reserves | 13 | €102,124 | €92,308 | -€9,816 | -9.6% |
| Tax-exempt reserves | 132 | €39,804 | €39,804 | = | 0.0% |
| Distributable reserves | 133 | €62,321 | €52,505 | -€9,816 | -15.8% |
| Profit (loss) carried forward | 14 | -€4,140 | €0 | +€4,140 | |
| Amounts payable | 17/49 | €30,165 | €25,583 | -€4,582 | -15.2% |
| Amounts payable within one year | 42/48 | €30,165 | €25,583 | -€4,582 | -15.2% |
| Trade debts | 44 | €20,587 | €8,099 | -€12,487 | -60.7% |
| Suppliers | 440/4 | €20,587 | €8,099 | -€12,487 | -60.7% |
| Taxes, remuneration and social security | 45 | €9,578 | €17,483 | +€7,905 | +82.5% |
| Taxes | 450/3 | €9,578 | €11,162 | +€1,583 | +16.5% |
| Remuneration and social security | 454/9 | €0 | €6,322 | +€6,322 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €174,644 | €131,798 | -€42,847 | -24.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,058 | €4,797 | -€2,261 | -32.0% |
| Other operating charges | 640/8 | €2,763 | €5,540 | +€2,777 | +101% |
| Gross operating margin | 9900 | €183,228 | €135,267 | -€47,961 | -26.2% |
| Operating profit (loss) | 9901 | -€1,238 | -€6,868 | -€5,630 | -455% |
| Financial income | 75/76B | €4 | €1,720 | +€1,715 | +38,461% |
| Recurring financial income | 75 | €4 | €1,720 | +€1,715 | +38,461% |
| Financial charges | 65/66B | €1,973 | €528 | -€1,445 | -73.2% |
| Recurring financial charges | 65 | €1,973 | €528 | -€1,445 | -73.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,206 | -€5,676 | -€2,470 | -77.0% |
| Income taxes | 67/77 | €934 | €0 | -€934 | -100% |
| Profit (loss) for the period | 9904 | -€4,140 | -€5,676 | -€1,536 | -37.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,140 | -€5,676 | -€1,536 | -37.1% |
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 16 October 2026 via checked.be.