YASH: 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.
What changed
YASH
NACE 46.861, Wholesale of diamonds and other precious stones
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€1.0m
2023 · -€791,941-€241,048
Equity
€273,469
2023 · €1.3m-€1.0m
Cash
€89,390
2023 · €247,674-€158,284
Balance sheet total
€4.1m
2023 · €6.6m-€2.5m
Largest movements
Assets
- Stocks and contracts -€1.9m
down €1.9m (-33.0%), from €5.8m to €3.9m
- Receivables within one year -€388,177
down €388,177 (-73.6%), from €527,541 to €139,365
of which Trade receivables: -€239,819
- Cash -€158,284
down €158,284 (-63.9%), from €247,674 to €89,390
mainly Trade debts (-€2.0m) and Net result for the year (-€1.0m)
Equity and liabilities
- Trade debts -€2.0m
down €2.0m (-44.3%), from €4.6m to €2.5m
- Profit (loss) carried forward -€1.0m
down €1.0m (-130.4%), from -€791,941 to -€1.8m
- Short-term financial debts +€818,130
new in 2024: €818,130
- Debts after one year -€217,032
down €217,032 (-58.5%), from €371,041 to €154,009
Income statement
- Turnover -€20.2m
down €20.2m (-83.4%), from €24.2m to €4.0m
- Goods and materials -€19.6m
down €19.6m (-80.2%), from €24.5m to €4.9m
of which Purchases: -€14.0m
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.
Result 2023
-€791,941
Turnover
-€20.2m
Goods and materials
+€19.6m
Services and other goods
+€239,009
Staff costs
+€17,620
Other operating charges
+€1,721
Financial income
+€951
Financial charges
+€15,427
Taxes
+€37,649
Result 2024
-€1.0m
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.
From operations
-€759,382
Investment
€0
Financing
+€601,098
Cash 2023
€247,674
From operations (derived)
-€759,382
Net result for the year
-€1.0m
Stocks and contracts
+€1.9m
Receivables within one year
+€388,177
Deferred charges and accrued income
-€58
Trade debts
-€2.0m
Tax, wage and social debts
-€45,612
Other debts
+€18,553
Accrued charges and deferred income
+€9,735
Financing
+€601,098
Debts after one year
-€217,032
Short-term financial debts
+€818,130
Cash 2024
€89,390
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,601,592 | €4,130,295 | -€2.5m | -37.4% |
| Current assets | 29/58 | €6,601,592 | €4,130,295 | -€2.5m | -37.4% |
| Stocks and contracts in progress | 3 | €5,826,114 | €3,901,221 | -€1.9m | -33.0% |
| Stocks | 30/36 | €5,826,114 | €3,901,221 | -€1.9m | -33.0% |
| Goods purchased for resale | 34 | €5,826,114 | €3,901,221 | -€1.9m | -33.0% |
| Amounts receivable within one year | 40/41 | €527,541 | €139,365 | -€388,177 | -73.6% |
| Trade receivables | 40 | €239,819 | - | -€239,819 | |
| Other amounts receivable | 41 | €287,722 | €139,365 | -€148,358 | -51.6% |
| Cash at bank and in hand | 54/58 | €247,674 | €89,390 | -€158,284 | -63.9% |
| Deferred charges and accrued income | 490/1 | €262 | €319 | +€58 | +22.0% |
| Total equity and liabilities | 10/49 | €6,601,592 | €4,130,295 | -€2.5m | -37.4% |
| Equity | 10/15 | €1,306,458 | €273,469 | -€1.0m | -79.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,079,798 | €2,079,798 | = | 0.0% |
| Distributable reserves | 133 | €2,079,798 | €2,079,798 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€791,941 | -€1,824,929 | -€1.0m | -130.4% |
| Amounts payable | 17/49 | €5,295,134 | €3,856,825 | -€1.4m | -27.2% |
| Amounts payable after more than one year | 17 | €371,041 | €154,009 | -€217,032 | -58.5% |
| Financial debts | 170/4 | €371,041 | €154,009 | -€217,032 | -58.5% |
| Credit institutions | 173 | - | €154,009 | +€154,009 | |
| Other loans | 174 | €371,041 | - | -€371,041 | |
| Amounts payable within one year | 42/48 | €4,924,055 | €3,693,043 | -€1.2m | -25.0% |
| Financial debts | 43 | - | €818,130 | +€818,130 | |
| Credit institutions | 430/8 | - | €818,130 | +€818,130 | |
| Trade debts | 44 | €4,565,083 | €2,543,000 | -€2.0m | -44.3% |
| Suppliers | 440/4 | €4,565,083 | €2,543,000 | -€2.0m | -44.3% |
| Taxes, remuneration and social security | 45 | €157,666 | €112,055 | -€45,612 | -28.9% |
| Taxes | 450/3 | €136,541 | €64,526 | -€72,016 | -52.7% |
| Remuneration and social security | 454/9 | €21,125 | €47,529 | +€26,404 | +125.0% |
| Other amounts payable | 47/48 | €201,305 | €219,859 | +€18,553 | +9.2% |
| Accrued charges and deferred income | 492/3 | €39 | €9,773 | +€9,735 | +25271.9% |
| Operating income | 70/76A | €24,191,279 | €4,005,592 | -€20.2m | -83.4% |
| Turnover | 70 | €24,191,031 | €4,005,344 | -€20.2m | -83.4% |
| Other operating income | 74 | €248 | €248 | = | 0.0% |
| Operating charges | 60/66A | €24,901,231 | €5,010,618 | -€19.9m | -79.9% |
| Goods for resale, raw materials and consumables | 60 | €24,483,700 | €4,851,436 | -€19.6m | -80.2% |
| Purchases | 600/8 | €16,879,494 | €2,926,543 | -€14.0m | -82.7% |
| Change in stocks: decrease (increase) | 609 | €7,604,206 | €1,924,894 | -€5.7m | -74.7% |
| Services and other goods | 61 | €358,253 | €119,244 | -€239,009 | -66.7% |
| Remuneration, social security and pensions | 62 | €56,112 | €38,492 | -€17,620 | -31.4% |
| Other operating charges | 640/8 | €3,167 | €1,446 | -€1,721 | -54.3% |
| Operating profit (loss) | 9901 | -€709,952 | -€1,005,026 | -€295,074 | -41.6% |
| Financial income | 75/76B | €7,663 | €8,614 | +€951 | +12.4% |
| Recurring financial income | 75 | €7,663 | €8,614 | +€951 | +12.4% |
| Other financial income | 752/9 | €7,663 | €8,614 | +€951 | +12.4% |
| Financial charges | 65/66B | €41,891 | €26,464 | -€15,427 | -36.8% |
| Recurring financial charges | 65 | €41,891 | €26,464 | -€15,427 | -36.8% |
| Debt charges | 650 | €32,715 | €17,981 | -€14,734 | -45.0% |
| Other financial charges | 652/9 | €9,176 | €8,483 | -€693 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | -€744,180 | -€1,022,876 | -€278,696 | -37.5% |
| Income taxes | 67/77 | €47,761 | €10,112 | -€37,649 | -78.8% |
| Taxes | 670/3 | €47,761 | €10,112 | -€37,649 | -78.8% |
| Profit (loss) for the period | 9904 | -€791,941 | -€1,032,988 | -€241,048 | -30.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€791,941 | -€1,032,988 | -€241,048 | -30.4% |
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 5 October 2026 via checked.be.