YASSMIN ALSHAM: 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.
YASSMIN ALSHAM
Largest movements
- Receivables within one year +€4,662
new in 2024: €4,662
- Cash -€1,071
down €1,071 (-11.6%), from €9,237 to €8,166
mainly Receivables within one year (-€4,662) and Trade debts (-€1,518)
- Profit (loss) carried forward +€4,612
up €4,612 (+90.4%), from €5,100 to €9,712
- Trade debts -€1,518
down €1,518 (-54.9%), from €2,767 to €1,249
- Other debts +€679
up €679 (+1,982%), from €34 to €714
- Tax, wage and social debts -€183
down €183 (-13.7%), from €1,336 to €1,153
- Turnover -€18,285
no longer reported in 2024 (was €18,285)
- Purchases and services -€11,703
no longer reported in 2024 (was €11,703)
- Gross operating margin -€1,889
down €1,889 (-28.7%), from €6,582 to €4,693
- Staff costs -€772
no longer reported in 2024 (was €772)
- Depreciation -€710
no longer reported in 2024 (was €710)
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 | €9,237 | €12,828 | +€3,591 | +38.9% |
| Current assets | 29/58 | €9,237 | €12,828 | +€3,591 | +38.9% |
| Amounts receivable within one year | 40/41 | - | €4,662 | +€4,662 | |
| Trade receivables | 40 | - | €4,662 | +€4,662 | |
| Cash at bank and in hand | 54/58 | €9,237 | €8,166 | -€1,071 | -11.6% |
| Total equity and liabilities | 10/49 | €9,237 | €12,828 | +€3,591 | +38.9% |
| Equity | 10/15 | €5,100 | €9,712 | +€4,612 | +90.4% |
| Profit (loss) carried forward | 14 | €5,100 | €9,712 | +€4,612 | +90.4% |
| Amounts payable | 17/49 | €4,137 | €3,116 | -€1,021 | -24.7% |
| Amounts payable within one year | 42/48 | €4,137 | €3,116 | -€1,021 | -24.7% |
| Current portion of amounts payable after more than one year | 42 | - | €1 | +€1 | |
| Trade debts | 44 | €2,767 | €1,249 | -€1,518 | -54.9% |
| Suppliers | 440/4 | €2,767 | €1,249 | -€1,518 | -54.9% |
| Taxes, remuneration and social security | 45 | €1,336 | €1,153 | -€183 | -13.7% |
| Taxes | 450/3 | €1,336 | €1,153 | -€183 | -13.7% |
| Other amounts payable | 47/48 | €34 | €714 | +€679 | +1,982% |
| Turnover | 70 | €18,285 | - | -€18,285 | |
| Goods, raw materials, services and sundry goods | 60/61 | €11,703 | - | -€11,703 | |
| Remuneration, social security and pensions | 62 | €772 | - | -€772 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €710 | - | -€710 | |
| Gross operating margin | 9900 | €6,582 | €4,693 | -€1,889 | -28.7% |
| Operating profit (loss) | 9901 | €5,100 | €4,693 | -€407 | -8.0% |
| Financial charges | 65/66B | - | €81 | +€81 | |
| Recurring financial charges | 65 | - | €81 | +€81 | |
| Profit (loss) for the period before taxes | 9903 | €5,100 | €4,612 | -€488 | -9.6% |
| Profit (loss) for the period | 9904 | €5,100 | €4,612 | -€488 | -9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,100 | €4,612 | -€488 | -9.6% |
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 28 October 2026 via checked.be.