YANY 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.
YANY CONSTRUCT
Largest movements
- Receivables within one year +€10,418
up €10,418 (+43.0%), from €24,209 to €34,626
of which Other amounts receivable: +€11,839
- Tangible fixed assets +€2,900
up €2,900 (+1270.6%), from €228 to €3,128
of which Furniture and vehicles: +€3,000
- Deferred charges and accrued income +€945
new in 2024: €945
- Trade debts +€9,050
new in 2024: €9,050
- Profit (loss) carried forward +€7,749
up €7,749 (+38.4%), from €20,167 to €27,916
- Other debts -€3,593
no longer reported in 2024 (was €3,593)
- Tax, wage and social debts +€829
up €829 (+46.8%), from €1,773 to €2,602
- Gross operating margin +€3,538
up €3,538 (+44.1%), from €8,021 to €11,559
- Financial charges -€2,608
down €2,608 (-75.5%), from €3,455 to €847
- Taxes +€1,223
up €1,223 (+88.6%), from €1,380 to €2,602
- Financial income +€352
new in 2024: €352
- Depreciation +€228
up €228 (+318.0%), from €72 to €300
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 | €25,643 | €39,679 | +€14,036 | +54.7% |
| Fixed assets | 21/28 | €228 | €3,128 | +€2,900 | +1270.6% |
| Tangible fixed assets | 22/27 | €228 | €3,128 | +€2,900 | +1270.6% |
| Plant, machinery and equipment | 23 | €228 | €128 | -€100 | -43.8% |
| Furniture and vehicles | 24 | - | €3,000 | +€3,000 | |
| Current assets | 29/58 | €25,415 | €36,551 | +€11,136 | +43.8% |
| Amounts receivable within one year | 40/41 | €24,209 | €34,626 | +€10,418 | +43.0% |
| Trade receivables | 40 | €24,035 | €22,614 | -€1,421 | -5.9% |
| Other amounts receivable | 41 | €174 | €12,012 | +€11,839 | +6821.8% |
| Cash at bank and in hand | 54/58 | €1,206 | €980 | -€226 | -18.8% |
| Deferred charges and accrued income | 490/1 | - | €945 | +€945 | |
| Total equity and liabilities | 10/49 | €25,643 | €39,679 | +€14,036 | +54.7% |
| Equity | 10/15 | €20,277 | €28,026 | +€7,749 | +38.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Capital | 10 | €100 | €100 | = | 0.0% |
| Issued capital | 100 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €10 | €10 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10 | €10 | = | 0.0% |
| Legal reserve | 130 | €10 | €10 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,167 | €27,916 | +€7,749 | +38.4% |
| Amounts payable | 17/49 | €5,365 | €11,652 | +€6,287 | +117.2% |
| Amounts payable within one year | 42/48 | €5,365 | €11,652 | +€6,287 | +117.2% |
| Trade debts | 44 | - | €9,050 | +€9,050 | |
| Suppliers | 440/4 | - | €9,050 | +€9,050 | |
| Taxes, remuneration and social security | 45 | €1,773 | €2,602 | +€829 | +46.8% |
| Taxes | 450/3 | €1,773 | €2,602 | +€829 | +46.8% |
| Other amounts payable | 47/48 | €3,593 | - | -€3,593 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72 | €300 | +€228 | +318.0% |
| Other operating charges | 640/8 | €387 | €413 | +€26 | +6.8% |
| Gross operating margin | 9900 | €8,021 | €11,559 | +€3,538 | +44.1% |
| Operating profit (loss) | 9901 | €7,562 | €10,846 | +€3,284 | +43.4% |
| Financial income | 75/76B | - | €352 | +€352 | |
| Recurring financial income | 75 | - | €352 | +€352 | |
| Financial charges | 65/66B | €3,455 | €847 | -€2,608 | -75.5% |
| Recurring financial charges | 65 | €3,455 | €847 | -€2,608 | -75.5% |
| Profit (loss) for the period before taxes | 9903 | €4,108 | €10,351 | +€6,244 | +152.0% |
| Income taxes | 67/77 | €1,380 | €2,602 | +€1,223 | +88.6% |
| Profit (loss) for the period | 9904 | €2,728 | €7,749 | +€5,021 | +184.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,728 | €7,749 | +€5,021 | +184.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.