YANNIS: 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.
YANNIS
Largest movements
- Cash +€877
up €877 (+39.6%), from €2,215 to €3,092
mainly Other debts (+€11,043) and Short-term financial debts (+€3,119)
- Stocks and contracts -€240
down €240 (-12.5%), from €1,916 to €1,676
- Current portion of long-term debt -€11,269
down €11,269 (-86.4%), from €13,045 to €1,777
- Other debts +€11,043
up €11,043 (+273.7%), from €4,035 to €15,078
- Tax, wage and social debts -€3,738
down €3,738 (-60.8%), from €6,151 to €2,413
of which Remuneration and social security: -€2,573
- Short-term financial debts +€3,119
up €3,119 (+69.5%), from €4,490 to €7,609
- Trade debts +€1,628
up €1,628 (+13.7%), from €11,879 to €13,507
- Gross operating margin -€5,122
down €5,122 (-16.0%), from €31,975 to €26,853
- Staff costs -€2,841
down €2,841 (-11.7%), from €24,311 to €21,471
- Other operating charges -€1,800
down €1,800 (-54.5%), from €3,300 to €1,500
- Financial charges -€906
down €906 (-27.3%), from €3,318 to €2,412
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 | €15,643 | €16,236 | +€594 | +3.8% |
| Fixed assets | 21/28 | €8,294 | €8,251 | -€43 | -0.5% |
| Tangible fixed assets | 22/27 | €97 | €0 | -€97 | -99.8% |
| Land and buildings | 22 | €97 | €0 | -€97 | -99.8% |
| Financial fixed assets | 28 | €8,197 | €8,250 | +€53 | +0.7% |
| Current assets | 29/58 | €7,348 | €7,986 | +€637 | +8.7% |
| Stocks and contracts in progress | 3 | €1,916 | €1,676 | -€240 | -12.5% |
| Stocks | 30/36 | €1,916 | €1,676 | -€240 | -12.5% |
| Amounts receivable within one year | 40/41 | €3,217 | €3,217 | = | 0.0% |
| Trade receivables | 40 | €1,928 | €1,928 | = | 0.0% |
| Other amounts receivable | 41 | €1,289 | €1,289 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,215 | €3,092 | +€877 | +39.6% |
| Total equity and liabilities | 10/49 | €15,643 | €16,236 | +€594 | +3.8% |
| Equity | 10/15 | -€28,792 | -€27,418 | +€1,374 | +4.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€90,792 | -€89,418 | +€1,374 | +1.5% |
| Amounts payable | 17/49 | €44,434 | €43,654 | -€780 | -1.8% |
| Amounts payable within one year | 42/48 | €39,600 | €40,384 | +€784 | +2.0% |
| Current portion of amounts payable after more than one year | 42 | €13,045 | €1,777 | -€11,269 | -86.4% |
| Financial debts | 43 | €4,490 | €7,609 | +€3,119 | +69.5% |
| Credit institutions | 430/8 | €4,490 | €7,609 | +€3,119 | +69.5% |
| Trade debts | 44 | €11,879 | €13,507 | +€1,628 | +13.7% |
| Suppliers | 440/4 | €11,879 | €13,507 | +€1,628 | +13.7% |
| Taxes, remuneration and social security | 45 | €6,151 | €2,413 | -€3,738 | -60.8% |
| Taxes | 450/3 | €3,365 | €2,199 | -€1,166 | -34.6% |
| Remuneration and social security | 454/9 | €2,786 | €214 | -€2,573 | -92.3% |
| Other amounts payable | 47/48 | €4,035 | €15,078 | +€11,043 | +273.7% |
| Accrued charges and deferred income | 492/3 | €4,834 | €3,270 | -€1,564 | -32.4% |
| Remuneration, social security and pensions | 62 | €24,311 | €21,471 | -€2,841 | -11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €97 | €97 | +€0 | 0.0% |
| Other operating charges | 640/8 | €3,300 | €1,500 | -€1,800 | -54.5% |
| Gross operating margin | 9900 | €31,975 | €26,853 | -€5,122 | -16.0% |
| Operating profit (loss) | 9901 | €4,267 | €3,786 | -€482 | -11.3% |
| Financial charges | 65/66B | €3,318 | €2,412 | -€906 | -27.3% |
| Recurring financial charges | 65 | €3,318 | €2,412 | -€906 | -27.3% |
| Profit (loss) for the period before taxes | 9903 | €949 | €1,374 | +€425 | +44.7% |
| Profit (loss) for the period | 9904 | €949 | €1,374 | +€425 | +44.7% |
| Profit (loss) for the period to be appropriated | 9905 | €949 | €1,374 | +€425 | +44.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.