YANIS & FRERES: 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.
YANIS & FRERES
Largest movements
- Receivables within one year +€3,152
up €3,152 (+17.9%), from €17,651 to €20,803
of which Trade receivables: +€5,143
- Tangible fixed assets +€3,108
up €3,108 (+85.7%), from €3,625 to €6,733
- Tax, wage and social debts +€3,848
up €3,848 (+287%), from €1,339 to €5,187
of which Remuneration and social security: +€3,815
- Trade debts +€2,395
new in 2024: €2,395
- Other debts +€1,600
new in 2024: €1,600
- Profit (loss) carried forward -€1,306
down €1,306 (-10.5%), from €12,436 to €11,130
- Purchases and services +€15,963
up €15,963 (+32.5%), from €49,141 to €65,104
- Gross operating margin -€8,922
down €8,922, from €7,139 to -€1,783
- Turnover +€7,041
up €7,041 (+12.5%), from €56,280 to €63,321
- Financial income +€3,955
new in 2024: €3,955
of which Financial income: +€3,955
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.
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 | €26,775 | €33,312 | +€6,537 | +24.4% |
| Fixed assets | 21/28 | €3,625 | €6,733 | +€3,108 | +85.7% |
| Tangible fixed assets | 22/27 | €3,625 | €6,733 | +€3,108 | +85.7% |
| Furniture and vehicles | 24 | €3,625 | €6,733 | +€3,108 | +85.7% |
| Current assets | 29/58 | €23,150 | €26,579 | +€3,429 | +14.8% |
| Amounts receivable within one year | 40/41 | €17,651 | €20,803 | +€3,152 | +17.9% |
| Trade receivables | 40 | €14,350 | €19,492 | +€5,143 | +35.8% |
| Other amounts receivable | 41 | €3,301 | €1,310 | -€1,991 | -60.3% |
| Cash at bank and in hand | 54/58 | €5,499 | €5,776 | +€277 | +5.0% |
| Total equity and liabilities | 10/49 | €26,775 | €33,312 | +€6,537 | +24.4% |
| Equity | 10/15 | €25,436 | €24,130 | -€1,306 | -5.1% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,436 | €11,130 | -€1,306 | -10.5% |
| Amounts payable | 17/49 | €1,339 | €9,182 | +€7,843 | +586% |
| Amounts payable within one year | 42/48 | €1,339 | €9,182 | +€7,843 | +586% |
| Trade debts | 44 | - | €2,395 | +€2,395 | |
| Suppliers | 440/4 | - | €2,395 | +€2,395 | |
| Taxes, remuneration and social security | 45 | €1,339 | €5,187 | +€3,848 | +287% |
| Taxes | 450/3 | €1,339 | €1,373 | +€34 | +2.5% |
| Remuneration and social security | 454/9 | - | €3,815 | +€3,815 | |
| Other amounts payable | 47/48 | - | €1,600 | +€1,600 | |
| Turnover | 70 | €56,280 | €63,321 | +€7,041 | +12.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €49,141 | €65,104 | +€15,963 | +32.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,625 | €3,367 | -€258 | -7.1% |
| Other operating charges | 640/8 | - | €50 | +€50 | |
| Gross operating margin | 9900 | €7,139 | -€1,783 | -€8,922 | |
| Operating profit (loss) | 9901 | €3,514 | -€5,200 | -€8,714 | |
| Financial income | 75/76B | - | €3,955 | +€3,955 | |
| Recurring financial income | 75 | - | €3,955 | +€3,955 | |
| Non-recurring financial income | 76B | - | €3,955 | +€3,955 | |
| Financial charges | 65/66B | - | €61 | +€61 | |
| Recurring financial charges | 65 | - | €61 | +€61 | |
| Profit (loss) for the period before taxes | 9903 | €3,514 | -€1,306 | -€4,820 | |
| Profit (loss) for the period | 9904 | €3,514 | -€1,306 | -€4,820 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,514 | -€1,306 | -€4,820 |
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 28 October 2026 via checked.be.