YASALINA: 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.
YASALINA
Largest movements
- Cash +€26,790
up €26,790 (+39.8%), from €67,288 to €94,078
mainly Net result for the year (+€53,631) and Tax, wage and social debts (+€13,635)
- Deferred charges and accrued income +€11,044
up €11,044 (+30.3%), from €36,404 to €47,448
- Tangible fixed assets +€7,207
up €7,207 (+87.4%), from €8,248 to €15,455
- Profit (loss) carried forward +€53,631
up €53,631 (+33.4%), from €160,416 to €214,047
- Trade debts -€20,047
down €20,047 (-72.0%), from €27,845 to €7,799
- Tax, wage and social debts +€13,635
up €13,635 (+69.0%), from €19,753 to €33,387
of which Taxes: +€8,318
- Turnover +€94,981
up €94,981 (+20.4%), from €465,216 to €560,197
- Gross operating margin +€64,132
up €64,132 (+71.1%), from €90,224 to €154,356
- Staff costs +€43,799
up €43,799 (+694%), from €6,310 to €50,109
- Purchases and services +€30,849
up €30,849 (+8.2%), from €374,992 to €405,841
- Other operating charges +€30,120
up €30,120 (+583%), from €5,165 to €35,285
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 | €214,214 | €261,433 | +€47,218 | +22.0% |
| Fixed assets | 21/28 | €8,511 | €15,718 | +€7,207 | +84.7% |
| Tangible fixed assets | 22/27 | €8,248 | €15,455 | +€7,207 | +87.4% |
| Other tangible fixed assets | 26 | €8,248 | €15,455 | +€7,207 | +87.4% |
| Financial fixed assets | 28 | €263 | €263 | = | 0.0% |
| Current assets | 29/58 | €205,704 | €245,715 | +€40,011 | +19.5% |
| Stocks and contracts in progress | 3 | €800 | €800 | = | 0.0% |
| Stocks | 30/36 | €800 | €800 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €101,209 | €103,386 | +€2,176 | +2.2% |
| Other amounts receivable | 41 | €101,209 | €103,386 | +€2,176 | +2.2% |
| Current investments | 50/53 | €3 | €3 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €67,288 | €94,078 | +€26,790 | +39.8% |
| Deferred charges and accrued income | 490/1 | €36,404 | €47,448 | +€11,044 | +30.3% |
| Total equity and liabilities | 10/49 | €214,214 | €261,433 | +€47,218 | +22.0% |
| Equity | 10/15 | €166,616 | €220,247 | +€53,631 | +32.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €160,416 | €214,047 | +€53,631 | +33.4% |
| Amounts payable | 17/49 | €47,598 | €41,186 | -€6,412 | -13.5% |
| Amounts payable within one year | 42/48 | €47,598 | €41,186 | -€6,412 | -13.5% |
| Trade debts | 44 | €27,845 | €7,799 | -€20,047 | -72.0% |
| Suppliers | 440/4 | €27,845 | €7,799 | -€20,047 | -72.0% |
| Taxes, remuneration and social security | 45 | €19,753 | €33,387 | +€13,635 | +69.0% |
| Taxes | 450/3 | €17,613 | €25,931 | +€8,318 | +47.2% |
| Remuneration and social security | 454/9 | €2,140 | €7,457 | +€5,317 | +248% |
| Turnover | 70 | €465,216 | €560,197 | +€94,981 | +20.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €374,992 | €405,841 | +€30,849 | +8.2% |
| Remuneration, social security and pensions | 62 | €6,310 | €50,109 | +€43,799 | +694% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €142 | €1,718 | +€1,575 | +1,106% |
| Other operating charges | 640/8 | €5,165 | €35,285 | +€30,120 | +583% |
| Gross operating margin | 9900 | €90,224 | €154,356 | +€64,132 | +71.1% |
| Operating profit (loss) | 9901 | €78,607 | €67,244 | -€11,363 | -14.5% |
| Financial income | 75/76B | €1 | €24 | +€23 | +2,143% |
| Recurring financial income | 75 | €1 | €24 | +€23 | +2,143% |
| Financial charges | 65/66B | €2,094 | €3,729 | +€1,636 | +78.1% |
| Recurring financial charges | 65 | €2,094 | €3,729 | +€1,636 | +78.1% |
| Profit (loss) for the period before taxes | 9903 | €76,515 | €63,539 | -€12,976 | -17.0% |
| Income taxes | 67/77 | - | €9,908 | +€9,908 | |
| Profit (loss) for the period | 9904 | €76,515 | €53,631 | -€22,884 | -29.9% |
| Profit (loss) for the period to be appropriated | 9905 | €76,515 | €53,631 | -€22,884 | -29.9% |
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.