Yarzin Sella BE: 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.
Yarzin Sella BE
Largest movements
- Receivables within one year +€219,545
up €219,545 (+37.7%), from €582,054 to €801,599
of which Other amounts receivable: +€227,187
- Trade debts +€224,287
up €224,287 (+66.1%), from €339,433 to €563,720
- Accrued charges and deferred income -€115,640
down €115,640 (-100%), from €115,640 to €0
- Other debts +€76,039
up €76,039, from €0 to €76,039
- Profit (loss) carried forward +€62,941
up €62,941 (+56.5%), from €111,493 to €174,434
- Tax, wage and social debts -€27,745
down €27,745 (-20.5%), from €135,301 to €107,555
of which Taxes: -€26,138
- Staff costs -€33,841
down €33,841 (-6.8%), from €500,474 to €466,633
- Gross operating margin -€19,071
down €19,071 (-3.3%), from €580,055 to €560,984
- Other operating charges +€13,544
up €13,544 (+1,184%), from €1,144 to €14,688
- Financial income +€13,483
up €13,483 (+837%), from €1,611 to €15,094
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 | €721,867 | €941,749 | +€219,882 | +30.5% |
| Fixed assets | 21/28 | €985 | €985 | = | 0.0% |
| Financial fixed assets | 28 | €985 | €985 | = | 0.0% |
| Current assets | 29/58 | €720,882 | €940,764 | +€219,882 | +30.5% |
| Stocks and contracts in progress | 3 | €7,258 | €8,072 | +€814 | +11.2% |
| Stocks | 30/36 | €7,258 | €8,072 | +€814 | +11.2% |
| Amounts receivable within one year | 40/41 | €582,054 | €801,599 | +€219,545 | +37.7% |
| Trade receivables | 40 | €155,816 | €148,175 | -€7,642 | -4.9% |
| Other amounts receivable | 41 | €426,238 | €653,425 | +€227,187 | +53.3% |
| Cash at bank and in hand | 54/58 | €130,273 | €124,563 | -€5,709 | -4.4% |
| Deferred charges and accrued income | 490/1 | €1,298 | €6,529 | +€5,232 | +403% |
| Total equity and liabilities | 10/49 | €721,867 | €941,749 | +€219,882 | +30.5% |
| Equity | 10/15 | €131,493 | €194,434 | +€62,941 | +47.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €111,493 | €174,434 | +€62,941 | +56.5% |
| Amounts payable | 17/49 | €590,374 | €747,315 | +€156,941 | +26.6% |
| Amounts payable within one year | 42/48 | €474,734 | €747,315 | +€272,581 | +57.4% |
| Trade debts | 44 | €339,433 | €563,720 | +€224,287 | +66.1% |
| Suppliers | 440/4 | €339,433 | €563,720 | +€224,287 | +66.1% |
| Taxes, remuneration and social security | 45 | €135,301 | €107,555 | -€27,745 | -20.5% |
| Taxes | 450/3 | €91,166 | €65,028 | -€26,138 | -28.7% |
| Remuneration and social security | 454/9 | €44,135 | €42,527 | -€1,608 | -3.6% |
| Other amounts payable | 47/48 | €0 | €76,039 | +€76,039 | |
| Accrued charges and deferred income | 492/3 | €115,640 | €0 | -€115,640 | -100% |
| Remuneration, social security and pensions | 62 | €500,474 | €466,633 | -€33,841 | -6.8% |
| Other operating charges | 640/8 | €1,144 | €14,688 | +€13,544 | +1,184% |
| Gross operating margin | 9900 | €580,055 | €560,984 | -€19,071 | -3.3% |
| Operating profit (loss) | 9901 | €78,436 | €79,663 | +€1,227 | +1.6% |
| Financial income | 75/76B | €1,611 | €15,094 | +€13,483 | +837% |
| Recurring financial income | 75 | €1,611 | €15,094 | +€13,483 | +837% |
| Financial charges | 65/66B | €3,831 | €5,290 | +€1,459 | +38.1% |
| Recurring financial charges | 65 | €3,831 | €5,290 | +€1,459 | +38.1% |
| Profit (loss) for the period before taxes | 9903 | €76,217 | €89,467 | +€13,251 | +17.4% |
| Income taxes | 67/77 | €25,269 | €26,526 | +€1,257 | +5.0% |
| Profit (loss) for the period | 9904 | €50,948 | €62,941 | +€11,993 | +23.5% |
| Profit (loss) for the period to be appropriated | 9905 | €50,948 | €62,941 | +€11,993 | +23.5% |
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 30 October 2026 via checked.be.