YARDS: 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.
YARDS
Largest movements
- Deferred charges and accrued income -€2,127
down €2,127 (-20.3%), from €10,462 to €8,335
- Trade debts -€1,885
down €1,885 (-86.8%), from €2,171 to €286
- Other operating charges -€728
down €728 (-97.2%), from €749 to €21
- Financial charges +€179
up €179 (+138.9%), from €129 to €308
of which Non-recurring financial charges: +€275
- Gross operating margin +€105
up €105 (+6.3%), from €1,674 to €1,779
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 | €60,678 | €58,770 | -€1,908 | -3.1% |
| Fixed assets | 21/28 | €514 | €514 | = | 0.0% |
| Financial fixed assets | 28 | €514 | €514 | = | 0.0% |
| Current assets | 29/58 | €60,164 | €58,256 | -€1,908 | -3.2% |
| Amounts receivable within one year | 40/41 | €49,702 | €49,915 | +€212 | +0.4% |
| Trade receivables | 40 | €38,395 | €41,888 | +€3,493 | +9.1% |
| Other amounts receivable | 41 | €11,308 | €8,027 | -€3,281 | -29.0% |
| Cash at bank and in hand | 54/58 | - | €7 | +€7 | |
| Deferred charges and accrued income | 490/1 | €10,462 | €8,335 | -€2,127 | -20.3% |
| Total equity and liabilities | 10/49 | €60,678 | €58,770 | -€1,908 | -3.1% |
| Equity | 10/15 | €39,708 | €39,867 | +€160 | +0.4% |
| Contributions | 10/11 | €23,000 | €23,000 | = | 0.0% |
| Capital | 10 | €23,000 | €23,000 | = | 0.0% |
| Issued capital | 100 | €50,000 | €50,000 | = | 0.0% |
| Uncalled capital | 101 | €27,000 | €27,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,708 | €16,867 | +€160 | +1.0% |
| Amounts payable | 17/49 | €20,970 | €18,903 | -€2,068 | -9.9% |
| Amounts payable within one year | 42/48 | €20,921 | €18,903 | -€2,018 | -9.6% |
| Financial debts | 43 | €1 | - | -€1 | |
| Credit institutions | 430/8 | €1 | - | -€1 | |
| Trade debts | 44 | €2,171 | €286 | -€1,885 | -86.8% |
| Suppliers | 440/4 | €2,171 | €286 | -€1,885 | -86.8% |
| Taxes, remuneration and social security | 45 | €777 | €765 | -€12 | -1.5% |
| Taxes | 450/3 | €777 | €765 | -€12 | -1.5% |
| Other amounts payable | 47/48 | €17,972 | €17,851 | -€121 | -0.7% |
| Accrued charges and deferred income | 492/3 | €50 | - | -€50 | |
| Other operating charges | 640/8 | €749 | €21 | -€728 | -97.2% |
| Non-recurring operating charges | 66A | €786 | €1,290 | +€504 | +64.0% |
| Gross operating margin | 9900 | €1,674 | €1,779 | +€105 | +6.3% |
| Operating profit (loss) | 9901 | €138 | €468 | +€329 | +238.1% |
| Financial charges | 65/66B | €129 | €308 | +€179 | +138.9% |
| Recurring financial charges | 65 | €129 | €33 | -€96 | -74.2% |
| Non-recurring financial charges | 66B | - | €275 | +€275 | |
| Profit (loss) for the period before taxes | 9903 | €9 | €160 | +€150 | +1603.4% |
| Profit (loss) for the period | 9904 | €9 | €160 | +€150 | +1603.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9 | €160 | +€150 | +1603.4% |
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 4 October 2026 via checked.be.