YAPIM: 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.
YAPIM
Largest movements
- Receivables within one year +€49,926
up €49,926 (+285.3%), from €17,499 to €67,424
- Cash -€16,335
down €16,335 (-69.4%), from €23,547 to €7,212
mainly Receivables within one year (-€49,926) and Deferred charges and accrued income (-€4,079)
- Deferred charges and accrued income +€4,079
up €4,079 (+1576.0%), from €259 to €4,338
- Profit (loss) carried forward +€31,969
up €31,969 (+159.1%), from €20,097 to €52,066
- Tax, wage and social debts +€5,328
up €5,328 (+29.2%), from €18,271 to €23,598
- Trade debts +€1,332
up €1,332 (+52.5%), from €2,539 to €3,872
- Accrued charges and deferred income -€1,240
no longer reported in 2024 (was €1,240)
- Gross operating margin +€14,947
up €14,947 (+58.8%), from €25,400 to €40,348
- Taxes +€3,166
up €3,166 (+56.9%), from €5,562 to €8,728
- Financial income +€2,013
up €2,013 (+777.7%), from €259 to €2,271
- Other operating charges +€1,584
new in 2024: €1,584
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 | €42,148 | €79,536 | +€37,389 | +88.7% |
| Fixed assets | 21/28 | €843 | €562 | -€281 | -33.3% |
| Tangible fixed assets | 22/27 | €843 | €562 | -€281 | -33.3% |
| Furniture and vehicles | 24 | €843 | €562 | -€281 | -33.3% |
| Current assets | 29/58 | €41,305 | €78,974 | +€37,670 | +91.2% |
| Amounts receivable within one year | 40/41 | €17,499 | €67,424 | +€49,926 | +285.3% |
| Other amounts receivable | 41 | €17,499 | €67,424 | +€49,926 | +285.3% |
| Cash at bank and in hand | 54/58 | €23,547 | €7,212 | -€16,335 | -69.4% |
| Deferred charges and accrued income | 490/1 | €259 | €4,338 | +€4,079 | +1576.0% |
| Total equity and liabilities | 10/49 | €42,148 | €79,536 | +€37,389 | +88.7% |
| Equity | 10/15 | €20,097 | €52,066 | +€31,969 | +159.1% |
| Profit (loss) carried forward | 14 | €20,097 | €52,066 | +€31,969 | +159.1% |
| Amounts payable | 17/49 | €22,050 | €27,470 | +€5,420 | +24.6% |
| Amounts payable within one year | 42/48 | €20,810 | €27,470 | +€6,660 | +32.0% |
| Trade debts | 44 | €2,539 | €3,872 | +€1,332 | +52.5% |
| Suppliers | 440/4 | €2,539 | €3,872 | +€1,332 | +52.5% |
| Taxes, remuneration and social security | 45 | €18,271 | €23,598 | +€5,328 | +29.2% |
| Taxes | 450/3 | €18,271 | €23,598 | +€5,328 | +29.2% |
| Accrued charges and deferred income | 492/3 | €1,240 | - | -€1,240 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €281 | +€281 | |
| Other operating charges | 640/8 | - | €1,584 | +€1,584 | |
| Gross operating margin | 9900 | €25,400 | €40,348 | +€14,947 | +58.8% |
| Operating profit (loss) | 9901 | €25,400 | €38,483 | +€13,082 | +51.5% |
| Financial income | 75/76B | €259 | €2,271 | +€2,013 | +777.7% |
| Recurring financial income | 75 | €259 | €2,271 | +€2,013 | +777.7% |
| Financial charges | 65/66B | - | €57 | +€57 | |
| Recurring financial charges | 65 | - | €57 | +€57 | |
| Profit (loss) for the period before taxes | 9903 | €25,659 | €40,697 | +€15,038 | +58.6% |
| Income taxes | 67/77 | €5,562 | €8,728 | +€3,166 | +56.9% |
| Profit (loss) for the period | 9904 | €20,097 | €31,969 | +€11,871 | +59.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,097 | €31,969 | +€11,871 | +59.1% |
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 28 September 2026 via checked.be.