YAN CONCEPT II: 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.
YAN CONCEPT II
Largest movements
- Cash +€38,441
new in 2024: €38,441
mainly Other debts (+€52,379) and Net result for the year (+€21,627)
- Tangible fixed assets +€30,933
new in 2024: €30,933
- Receivables within one year +€6,452
up €6,452 (+64.5%), from €10,000 to €16,452
- Deferred charges and accrued income +€2,912
new in 2024: €2,912
- Other debts +€52,379
new in 2024: €52,379
- Profit (loss) carried forward +€21,627
up €21,627, from -€1,000 to €20,627
- Tax, wage and social debts +€4,434
new in 2024: €4,434
of which Remuneration and social security: +€3,178
- Gross operating margin +€61,870
up €61,870, from -€1,000 to €60,871
- Staff costs +€27,117
new in 2024: €27,117
- Depreciation +€11,406
new in 2024: €11,406
- Other operating charges +€794
new in 2024: €794
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 | €10,000 | €88,737 | +€78,737 | +787% |
| Fixed assets | 21/28 | - | €30,933 | +€30,933 | |
| Tangible fixed assets | 22/27 | - | €30,933 | +€30,933 | |
| Furniture and vehicles | 24 | - | €30,933 | +€30,933 | |
| Current assets | 29/58 | €10,000 | €57,805 | +€47,805 | +478% |
| Amounts receivable within one year | 40/41 | €10,000 | €16,452 | +€6,452 | +64.5% |
| Other amounts receivable | 41 | €10,000 | €16,452 | +€6,452 | +64.5% |
| Cash at bank and in hand | 54/58 | - | €38,441 | +€38,441 | |
| Deferred charges and accrued income | 490/1 | - | €2,912 | +€2,912 | |
| Total equity and liabilities | 10/49 | €10,000 | €88,737 | +€78,737 | +787% |
| Equity | 10/15 | €9,000 | €30,627 | +€21,627 | +240% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,000 | €20,627 | +€21,627 | |
| Amounts payable | 17/49 | €1,000 | €58,110 | +€57,110 | +5,712% |
| Amounts payable within one year | 42/48 | €1,000 | €58,110 | +€57,110 | +5,712% |
| Trade debts | 44 | €1,000 | €1,298 | +€298 | +29.8% |
| Suppliers | 440/4 | €1,000 | €1,298 | +€298 | +29.8% |
| Taxes, remuneration and social security | 45 | - | €4,434 | +€4,434 | |
| Taxes | 450/3 | - | €1,256 | +€1,256 | |
| Remuneration and social security | 454/9 | - | €3,178 | +€3,178 | |
| Other amounts payable | 47/48 | - | €52,379 | +€52,379 | |
| Remuneration, social security and pensions | 62 | - | €27,117 | +€27,117 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €11,406 | +€11,406 | |
| Other operating charges | 640/8 | - | €794 | +€794 | |
| Gross operating margin | 9900 | -€1,000 | €60,871 | +€61,870 | |
| Operating profit (loss) | 9901 | -€1,000 | €21,553 | +€22,553 | |
| Financial income | 75/76B | - | €161 | +€161 | |
| Recurring financial income | 75 | - | €161 | +€161 | |
| Financial charges | 65/66B | - | €87 | +€87 | |
| Recurring financial charges | 65 | - | €87 | +€87 | |
| Profit (loss) for the period before taxes | 9903 | -€1,000 | €21,627 | +€22,627 | |
| Profit (loss) for the period | 9904 | -€1,000 | €21,627 | +€22,627 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,000 | €21,627 | +€22,627 |
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 23 October 2026 via checked.be.