YANORA: 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.
YANORA
Largest movements
- Tangible fixed assets +€103,559
up €103,559 (+8.9%), from €1.2m to €1.3m
of which Land and buildings: +€151,530
- Cash -€55,810
down €55,810 (-25.0%), from €223,554 to €167,743
mainly Investment in fixed assets (net) (-€240,003) and Contributions, distributions and other (-€100,000)
- Other debts +€95,000
new in 2024: €95,000
- Reserves -€78,500
down €78,500 (-12.6%), from €623,650 to €545,150
of which Distributable reserves: -€78,500
- Tax, wage and social debts -€61,472
down €61,472 (-88.5%), from €69,472 to €8,000
- Trade debts +€45,444
up €45,444 (+56.0%), from €81,149 to €126,593
- Debts after one year +€43,751
up €43,751 (+10.6%), from €410,828 to €454,580
of which Financial debts: +€43,751
- Gross operating margin -€112,088
down €112,088 (-35.6%), from €315,051 to €202,963
- Taxes -€65,376
down €65,376 (-87.8%), from €74,490 to €9,114
- Depreciation +€42,468
up €42,468 (+45.2%), from €93,976 to €136,444
- Financial income +€6,214
up €6,214 (+373.2%), from €1,665 to €7,879
- Other operating charges +€5,146
up €5,146 (+37.0%), from €13,918 to €19,063
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 | €1,538,569 | €1,595,859 | +€57,290 | +3.7% |
| Fixed assets | 21/28 | €1,157,934 | €1,261,493 | +€103,559 | +8.9% |
| Tangible fixed assets | 22/27 | €1,157,684 | €1,261,243 | +€103,559 | +8.9% |
| Land and buildings | 22 | €890,436 | €1,041,967 | +€151,530 | +17.0% |
| Plant, machinery and equipment | 23 | €130,629 | €112,940 | -€17,688 | -13.5% |
| Furniture and vehicles | 24 | €62,854 | €38,972 | -€23,882 | -38.0% |
| Leasing and similar rights | 25 | €73,765 | €67,364 | -€6,401 | -8.7% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €380,635 | €334,366 | -€46,269 | -12.2% |
| Amounts receivable within one year | 40/41 | €30,732 | €34,735 | +€4,004 | +13.0% |
| Trade receivables | 40 | €1,240 | - | -€1,240 | |
| Other amounts receivable | 41 | €29,492 | €34,735 | +€5,244 | +17.8% |
| Current investments | 50/53 | €121,790 | €121,790 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €223,554 | €167,743 | -€55,810 | -25.0% |
| Deferred charges and accrued income | 490/1 | €4,560 | €10,098 | +€5,538 | +121.5% |
| Total equity and liabilities | 10/49 | €1,538,569 | €1,595,859 | +€57,290 | +3.7% |
| Equity | 10/15 | €637,049 | €558,601 | -€78,448 | -12.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €623,650 | €545,150 | -€78,500 | -12.6% |
| Non-distributable reserves | 130/1 | €123,650 | €123,650 | = | 0.0% |
| Reserves not available under the articles | 1311 | €123,650 | €123,650 | = | 0.0% |
| Distributable reserves | 133 | €500,000 | €421,500 | -€78,500 | -15.7% |
| Profit (loss) carried forward | 14 | €999 | €1,051 | +€52 | +5.2% |
| Provisions and deferred taxes | 16 | €200,902 | €200,902 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €200,902 | €200,902 | = | 0.0% |
| Other liabilities and charges | 164/5 | €200,902 | €200,902 | = | 0.0% |
| Amounts payable | 17/49 | €700,618 | €836,356 | +€135,738 | +19.4% |
| Amounts payable after more than one year | 17 | €410,828 | €454,580 | +€43,751 | +10.6% |
| Financial debts | 170/4 | €406,628 | €450,380 | +€43,751 | +10.8% |
| Other amounts payable | 178/9 | €4,200 | €4,200 | = | 0.0% |
| Amounts payable within one year | 42/48 | €288,681 | €377,547 | +€88,866 | +30.8% |
| Current portion of amounts payable after more than one year | 42 | €138,060 | €147,953 | +€9,893 | +7.2% |
| Trade debts | 44 | €81,149 | €126,593 | +€45,444 | +56.0% |
| Suppliers | 440/4 | €81,149 | €126,593 | +€45,444 | +56.0% |
| Taxes, remuneration and social security | 45 | €69,472 | €8,000 | -€61,472 | -88.5% |
| Taxes | 450/3 | €69,472 | €8,000 | -€61,472 | -88.5% |
| Other amounts payable | 47/48 | - | €95,000 | +€95,000 | |
| Accrued charges and deferred income | 492/3 | €1,108 | €4,230 | +€3,122 | +281.6% |
| Remuneration, social security and pensions | 62 | - | €193 | +€193 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €93,976 | €136,444 | +€42,468 | +45.2% |
| Other operating charges | 640/8 | €13,918 | €19,063 | +€5,146 | +37.0% |
| Gross operating margin | 9900 | €315,051 | €202,963 | -€112,088 | -35.6% |
| Operating profit (loss) | 9901 | €207,157 | €47,263 | -€159,894 | -77.2% |
| Financial income | 75/76B | €1,665 | €7,879 | +€6,214 | +373.2% |
| Recurring financial income | 75 | €1,665 | €7,879 | +€6,214 | +373.2% |
| Financial charges | 65/66B | €24,472 | €24,475 | +€3 | 0.0% |
| Recurring financial charges | 65 | €24,472 | €24,475 | +€3 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €184,350 | €30,666 | -€153,684 | -83.4% |
| Transfer from deferred taxes | 780 | €14,157 | - | -€14,157 | |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €74,490 | €9,114 | -€65,376 | -87.8% |
| Profit (loss) for the period | 9904 | €124,017 | €21,552 | -€102,466 | -82.6% |
| Transfer from tax-exempt reserves | 789 | €33,704 | - | -€33,704 | |
| Profit (loss) for the period to be appropriated | 9905 | €157,721 | €21,552 | -€136,170 | -86.3% |
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 2 October 2026 via checked.be.