YAMANS CONSTRUCT: 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.
YAMANS CONSTRUCT
Largest movements
- Receivables within one year -€2,587
down €2,587 (-5.4%), from €48,104 to €45,517
- Tax, wage and social debts -€2,389
down €2,389 (-34.1%), from €6,999 to €4,610
- Profit (loss) carried forward -€544
new in 2024: -€544
- Financial income -€13,272
down €13,272 (-84.6%), from €15,683 to €2,411
- Gross operating margin +€3,322
no longer reported in 2024 (was -€3,322)
- Taxes -€2,438
no longer reported in 2024 (was €2,438)
- Financial charges +€1,383
up €1,383 (+88.0%), from €1,572 to €2,955
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
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 | €48,113 | €45,517 | -€2,597 | -5.4% |
| Current assets | 29/58 | €48,113 | €45,517 | -€2,597 | -5.4% |
| Amounts receivable within one year | 40/41 | €48,104 | €45,517 | -€2,587 | -5.4% |
| Other amounts receivable | 41 | €48,104 | €45,517 | -€2,587 | -5.4% |
| Cash at bank and in hand | 54/58 | €9 | - | -€9 | |
| Total equity and liabilities | 10/49 | €48,113 | €45,517 | -€2,597 | -5.4% |
| Equity | 10/15 | €41,114 | €40,571 | -€544 | -1.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €26,114 | €26,114 | = | 0.0% |
| Distributable reserves | 133 | €26,114 | €26,114 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€544 | -€544 | |
| Amounts payable | 17/49 | €6,999 | €4,946 | -€2,053 | -29.3% |
| Amounts payable within one year | 42/48 | €6,999 | €4,946 | -€2,053 | -29.3% |
| Financial debts | 43 | - | €336 | +€336 | |
| Credit institutions | 430/8 | - | €336 | +€336 | |
| Taxes, remuneration and social security | 45 | €6,999 | €4,610 | -€2,389 | -34.1% |
| Taxes | 450/3 | €6,999 | €4,610 | -€2,389 | -34.1% |
| Gross operating margin | 9900 | -€3,322 | - | +€3,322 | |
| Operating profit (loss) | 9901 | -€3,322 | - | +€3,322 | |
| Financial income | 75/76B | €15,683 | €2,411 | -€13,272 | -84.6% |
| Recurring financial income | 75 | €15,683 | €2,411 | -€13,272 | -84.6% |
| Financial charges | 65/66B | €1,572 | €2,955 | +€1,383 | +88.0% |
| Recurring financial charges | 65 | €1,572 | €2,955 | +€1,383 | +88.0% |
| Profit (loss) for the period before taxes | 9903 | €10,789 | -€544 | -€11,333 | |
| Income taxes | 67/77 | €2,438 | - | -€2,438 | |
| Profit (loss) for the period | 9904 | €8,352 | -€544 | -€8,895 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,352 | -€544 | -€8,895 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.