YATE: 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.
YATE
Largest movements
- Tangible fixed assets -€33,778
down €33,778 (-9.8%), from €344,028 to €310,250
of which Other tangible fixed assets: -€21,984
- Cash -€9,509
down €9,509 (-51.4%), from €18,500 to €8,991
mainly Debts after one year (-€20,513) and Net result for the year (-€17,542)
- Debts after one year -€20,513
down €20,513 (-17.2%), from €119,172 to €98,659
- Profit (loss) carried forward -€17,542
down €17,542 (-41.2%), from -€42,551 to -€60,093
- Other debts -€5,581
down €5,581 (-2.3%), from €247,143 to €241,562
- Gross operating margin -€9,538
down €9,538 (-22.8%), from €41,870 to €32,332
- Other operating charges +€633
up €633 (+7.9%), from €8,028 to €8,662
- Financial charges -€622
down €622 (-7.7%), from €8,074 to €7,453
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.
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €362,528 | €319,241 | -€43,287 | -11.9% |
| Fixed assets | 21/28 | €344,028 | €310,250 | -€33,778 | -9.8% |
| Tangible fixed assets | 22/27 | €344,028 | €310,250 | -€33,778 | -9.8% |
| Land and buildings | 22 | €303,169 | €291,375 | -€11,794 | -3.9% |
| Other tangible fixed assets | 26 | €40,859 | €18,875 | -€21,984 | -53.8% |
| Current assets | 29/58 | €18,500 | €8,991 | -€9,509 | -51.4% |
| Cash at bank and in hand | 54/58 | €18,500 | €8,991 | -€9,509 | -51.4% |
| Total equity and liabilities | 10/49 | €362,528 | €319,241 | -€43,287 | -11.9% |
| Equity | 10/15 | -€23,951 | -€41,493 | -€17,542 | -73.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,551 | -€60,093 | -€17,542 | -41.2% |
| Amounts payable | 17/49 | €386,479 | €360,734 | -€25,745 | -6.7% |
| Amounts payable after more than one year | 17 | €119,172 | €98,659 | -€20,513 | -17.2% |
| Financial debts | 170/4 | €119,172 | €98,659 | -€20,513 | -17.2% |
| Amounts payable within one year | 42/48 | €267,307 | €262,075 | -€5,232 | -2.0% |
| Current portion of amounts payable after more than one year | 42 | €20,164 | €20,513 | +€349 | +1.7% |
| Other amounts payable | 47/48 | €247,143 | €241,562 | -€5,581 | -2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,778 | €33,778 | +€0 | 0.0% |
| Other operating charges | 640/8 | €8,028 | €8,662 | +€633 | +7.9% |
| Gross operating margin | 9900 | €41,870 | €32,332 | -€9,538 | -22.8% |
| Operating profit (loss) | 9901 | €63 | -€10,108 | -€10,171 | |
| Financial income | 75/76B | - | €27 | +€27 | |
| Recurring financial income | 75 | - | €27 | +€27 | |
| Financial charges | 65/66B | €8,074 | €7,453 | -€622 | -7.7% |
| Recurring financial charges | 65 | €8,074 | €7,453 | -€622 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | -€8,011 | -€17,534 | -€9,522 | -118.9% |
| Income taxes | 67/77 | - | €8 | +€8 | |
| Profit (loss) for the period | 9904 | -€8,011 | -€17,542 | -€9,531 | -119.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,011 | -€17,542 | -€9,531 | -119.0% |
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 30 September 2026 via checked.be.