YALIN: 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.
YALIN
Largest movements
- Tangible fixed assets -€26,871
down €26,871 (-18.9%), from €142,030 to €115,159
of which Land and buildings: -€22,188
- Receivables within one year +€12,408
up €12,408 (+20.4%), from €60,868 to €73,276
of which Other amounts receivable: +€15,234
- Cash +€4,040
new in 2024: €4,040
- Reserves +€21,737
up €21,737 (+52.3%), from €41,554 to €63,291
of which Distributable reserves: +€23,737
- Debts after one year -€20,191
down €20,191 (-51.3%), from €39,350 to €19,159
- Short-term financial debts -€12,829
down €12,829 (-76.8%), from €16,709 to €3,880
- Trade debts -€12,650
down €12,650 (-56.0%), from €22,585 to €9,935
- Advances received +€12,025
new in 2024: €12,025
- Gross operating margin +€28,512
up €28,512 (+66.5%), from €42,890 to €71,402
- Taxes +€10,373
up €10,373 (+146.4%), from €7,088 to €17,461
- Depreciation +€8,051
up €8,051 (+42.8%), from €18,820 to €26,871
- Financial charges +€2,189
up €2,189 (+69.1%), from €3,167 to €5,356
- Financial income +€972
up €972 (+43.0%), from €2,260 to €3,232
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
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 | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €231,011 | €219,731 | -€11,280 | -4.9% |
| Fixed assets | 21/28 | €142,070 | €115,199 | -€26,871 | -18.9% |
| Tangible fixed assets | 22/27 | €142,030 | €115,159 | -€26,871 | -18.9% |
| Land and buildings | 22 | €125,630 | €103,442 | -€22,188 | -17.7% |
| Plant, machinery and equipment | 23 | €1,675 | €756 | -€919 | -54.9% |
| Furniture and vehicles | 24 | €14,724 | €10,960 | -€3,764 | -25.6% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €88,941 | €104,532 | +€15,591 | +17.5% |
| Amounts receivable after more than one year | 29 | €25,000 | €25,000 | = | 0.0% |
| Trade receivables | 290 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €60,868 | €73,276 | +€12,408 | +20.4% |
| Trade receivables | 40 | €20,253 | €17,427 | -€2,826 | -14.0% |
| Other amounts receivable | 41 | €40,614 | €55,848 | +€15,234 | +37.5% |
| Cash at bank and in hand | 54/58 | - | €4,040 | +€4,040 | |
| Deferred charges and accrued income | 490/1 | €3,074 | €2,217 | -€857 | -27.9% |
| Total equity and liabilities | 10/49 | €231,011 | €219,731 | -€11,280 | -4.9% |
| Equity | 10/15 | €125,165 | €146,902 | +€21,737 | +17.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €41,554 | €63,291 | +€21,737 | +52.3% |
| Non-distributable reserves | 130/1 | €2,000 | - | -€2,000 | |
| Reserves not available under the articles | 1311 | €2,000 | - | -€2,000 | |
| Distributable reserves | 133 | €39,554 | €63,291 | +€23,737 | +60.0% |
| Profit (loss) carried forward | 14 | €63,611 | €63,611 | = | 0.0% |
| Amounts payable | 17/49 | €105,846 | €72,829 | -€33,017 | -31.2% |
| Amounts payable after more than one year | 17 | €39,350 | €19,159 | -€20,191 | -51.3% |
| Financial debts | 170/4 | €39,350 | €19,159 | -€20,191 | -51.3% |
| Amounts payable within one year | 42/48 | €66,496 | €53,670 | -€12,826 | -19.3% |
| Current portion of amounts payable after more than one year | 42 | €19,743 | €16,180 | -€3,563 | -18.0% |
| Financial debts | 43 | €16,709 | €3,880 | -€12,829 | -76.8% |
| Credit institutions | 430/8 | €16,709 | €3,880 | -€12,829 | -76.8% |
| Trade debts | 44 | €22,585 | €9,935 | -€12,650 | -56.0% |
| Suppliers | 440/4 | €22,585 | €9,935 | -€12,650 | -56.0% |
| Advances received on contracts in progress | 46 | - | €12,025 | +€12,025 | |
| Taxes, remuneration and social security | 45 | €7,458 | €11,649 | +€4,191 | +56.2% |
| Taxes | 450/3 | €7,458 | €11,649 | +€4,191 | +56.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,820 | €26,871 | +€8,051 | +42.8% |
| Other operating charges | 640/8 | €3,624 | €3,209 | -€415 | -11.4% |
| Gross operating margin | 9900 | €42,890 | €71,402 | +€28,512 | +66.5% |
| Operating profit (loss) | 9901 | €20,447 | €41,322 | +€20,875 | +102.1% |
| Financial income | 75/76B | €2,260 | €3,232 | +€972 | +43.0% |
| Recurring financial income | 75 | €2,260 | €3,232 | +€972 | +43.0% |
| Financial charges | 65/66B | €3,167 | €5,356 | +€2,189 | +69.1% |
| Recurring financial charges | 65 | €3,167 | €5,356 | +€2,189 | +69.1% |
| Profit (loss) for the period before taxes | 9903 | €19,540 | €39,197 | +€19,657 | +100.6% |
| Income taxes | 67/77 | €7,088 | €17,461 | +€10,373 | +146.4% |
| Profit (loss) for the period | 9904 | €12,452 | €21,737 | +€9,284 | +74.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,452 | €21,737 | +€9,284 | +74.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.