YARUPTRA: what changed
Two financial 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.
YARUPTRA
Largest movements
- Current investments +€30,927
up €30,927 (+19.7%), from €156,897 to €187,824
- Receivables within one year -€16,053
down €16,053 (-49.8%), from €32,216 to €16,163
- Cash -€15,471
down €15,471 (-30.6%), from €50,569 to €35,098
mainly Investment in fixed assets (net) (-€68,043) and Current investments (-€30,927)
- Tangible fixed assets +€14,463
up €14,463 (+8.3%), from €173,406 to €187,869
of which Furniture and vehicles: +€15,556
- Reserves +€30,796
up €30,796 (+32.6%), from €94,332 to €125,128
of which Distributable reserves: +€30,796
- Trade debts -€25,324
down €25,324 (-45.3%), from €55,946 to €30,622
- Current portion of long-term debt +€20,422
up €20,422 (+41.6%), from €49,117 to €69,539
- Tax, wage and social debts -€13,034
down €13,034 (-19.1%), from €68,160 to €55,126
of which Taxes: -€17,579
- Taxes -€61,851
down €61,851 (-76.3%), from €81,110 to €19,259
- Gross operating margin +€43,776
up €43,776 (+14.9%), from €294,579 to €338,355
- Staff costs +€12,775
up €12,775 (+6.2%), from €206,466 to €219,241
- Other operating charges +€4,145
up €4,145 (+69.8%), from €5,939 to €10,084
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.
Derived cash bridge
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 | €413,488 | €428,559 | +€15,071 | +3.6% |
| Fixed assets | 21/28 | €173,806 | €188,269 | +€14,463 | +8.3% |
| Tangible fixed assets | 22/27 | €173,406 | €187,869 | +€14,463 | +8.3% |
| Plant, machinery and equipment | 23 | €7,563 | €6,470 | -€1,093 | -14.5% |
| Furniture and vehicles | 24 | €165,843 | €181,399 | +€15,556 | +9.4% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €239,682 | €240,290 | +€608 | +0.3% |
| Amounts receivable within one year | 40/41 | €32,216 | €16,163 | -€16,053 | -49.8% |
| Trade receivables | 40 | €32,216 | €16,163 | -€16,053 | -49.8% |
| Current investments | 50/53 | €156,897 | €187,824 | +€30,927 | +19.7% |
| Cash at bank and in hand | 54/58 | €50,569 | €35,098 | -€15,471 | -30.6% |
| Deferred charges and accrued income | 490/1 | - | €1,205 | +€1,205 | |
| Total equity and liabilities | 10/49 | €413,488 | €428,559 | +€15,071 | +3.6% |
| Equity | 10/15 | €145,837 | €176,633 | +€30,796 | +21.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €94,332 | €125,128 | +€30,796 | +32.6% |
| Non-distributable reserves | 130/1 | €66,159 | €66,159 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €64,299 | €64,299 | = | 0.0% |
| Distributable reserves | 133 | €28,173 | €58,969 | +€30,796 | +109% |
| Profit (loss) carried forward | 14 | €32,905 | €32,905 | = | 0.0% |
| Amounts payable | 17/49 | €267,651 | €251,926 | -€15,725 | -5.9% |
| Amounts payable after more than one year | 17 | €94,428 | €96,639 | +€2,211 | +2.3% |
| Financial debts | 170/4 | €94,428 | €96,639 | +€2,211 | +2.3% |
| Amounts payable within one year | 42/48 | €173,223 | €155,287 | -€17,936 | -10.4% |
| Current portion of amounts payable after more than one year | 42 | €49,117 | €69,539 | +€20,422 | +41.6% |
| Trade debts | 44 | €55,946 | €30,622 | -€25,324 | -45.3% |
| Suppliers | 440/4 | €55,946 | €30,622 | -€25,324 | -45.3% |
| Taxes, remuneration and social security | 45 | €68,160 | €55,126 | -€13,034 | -19.1% |
| Taxes | 450/3 | €52,388 | €34,809 | -€17,579 | -33.6% |
| Remuneration and social security | 454/9 | €15,772 | €20,317 | +€4,545 | +28.8% |
| Remuneration, social security and pensions | 62 | €206,466 | €219,241 | +€12,775 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,181 | €53,580 | -€601 | -1.1% |
| Other operating charges | 640/8 | €5,939 | €10,084 | +€4,145 | +69.8% |
| Gross operating margin | 9900 | €294,579 | €338,355 | +€43,776 | +14.9% |
| Operating profit (loss) | 9901 | €27,993 | €55,450 | +€27,457 | +98.1% |
| Financial charges | 65/66B | €4,006 | €5,395 | +€1,389 | +34.7% |
| Recurring financial charges | 65 | €4,006 | €5,395 | +€1,389 | +34.7% |
| Profit (loss) for the period before taxes | 9903 | €23,987 | €50,055 | +€26,068 | +109% |
| Income taxes | 67/77 | €81,110 | €19,259 | -€61,851 | -76.3% |
| Profit (loss) for the period | 9904 | -€57,123 | €30,796 | +€87,919 | |
| Profit (loss) for the period to be appropriated | 9905 | -€57,123 | €30,796 | +€87,919 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.