YAVIN: 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.
YAVIN
Largest movements
- Cash -€83,983
down €83,983 (-54.9%), from €153,014 to €69,031
mainly Contributions, distributions and other (-€150,000) and Tax, wage and social debts (-€11,133)
- Receivables within one year -€35,290
down €35,290 (-68.8%), from €51,290 to €16,000
of which Trade receivables: -€51,290
- Reserves -€106,449
down €106,449 (-60.0%), from €177,434 to €70,984
- Tax, wage and social debts -€11,133
down €11,133 (-45.5%), from €24,444 to €13,311
of which Taxes: -€13,133
- Other debts -€2,451
down €2,451 (-34.8%), from €7,043 to €4,593
- Gross operating margin -€74,412
down €74,412 (-56.1%), from €132,572 to €58,159
- Taxes -€15,561
down €15,561 (-58.3%), from €26,670 to €11,109
- Other operating charges -€1,654
down €1,654 (-76.6%), from €2,160 to €505
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 | €210,321 | €90,462 | -€119,859 | -57.0% |
| Fixed assets | 21/28 | €6,017 | €5,431 | -€586 | -9.7% |
| Tangible fixed assets | 22/27 | €6,017 | €5,431 | -€586 | -9.7% |
| Furniture and vehicles | 24 | €6,017 | €5,431 | -€586 | -9.7% |
| Current assets | 29/58 | €204,304 | €85,031 | -€119,273 | -58.4% |
| Amounts receivable within one year | 40/41 | €51,290 | €16,000 | -€35,290 | -68.8% |
| Trade receivables | 40 | €51,290 | - | -€51,290 | |
| Other amounts receivable | 41 | - | €16,000 | +€16,000 | |
| Cash at bank and in hand | 54/58 | €153,014 | €69,031 | -€83,983 | -54.9% |
| Total equity and liabilities | 10/49 | €210,321 | €90,462 | -€119,859 | -57.0% |
| Equity | 10/15 | €178,834 | €72,384 | -€106,449 | -59.5% |
| Contributions | 10/11 | €1,400 | €1,400 | = | 0.0% |
| Reserves | 13 | €177,434 | €70,984 | -€106,449 | -60.0% |
| Distributable reserves | 133 | €177,434 | €70,984 | -€106,449 | -60.0% |
| Amounts payable | 17/49 | €31,487 | €18,077 | -€13,410 | -42.6% |
| Amounts payable within one year | 42/48 | €31,487 | €17,903 | -€13,584 | -43.1% |
| Taxes, remuneration and social security | 45 | €24,444 | €13,311 | -€11,133 | -45.5% |
| Taxes | 450/3 | €24,444 | €11,311 | -€13,133 | -53.7% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €7,043 | €4,593 | -€2,451 | -34.8% |
| Accrued charges and deferred income | 492/3 | - | €174 | +€174 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,287 | €3,048 | +€761 | +33.3% |
| Other operating charges | 640/8 | €2,160 | €505 | -€1,654 | -76.6% |
| Gross operating margin | 9900 | €132,572 | €58,159 | -€74,412 | -56.1% |
| Operating profit (loss) | 9901 | €128,125 | €54,606 | -€73,519 | -57.4% |
| Financial income | 75/76B | €93 | €302 | +€209 | +223.8% |
| Recurring financial income | 75 | €93 | €302 | +€209 | +223.8% |
| Financial charges | 65/66B | €301 | €248 | -€54 | -17.8% |
| Recurring financial charges | 65 | €301 | €248 | -€54 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €127,917 | €54,660 | -€73,256 | -57.3% |
| Income taxes | 67/77 | €26,670 | €11,109 | -€15,561 | -58.3% |
| Profit (loss) for the period | 9904 | €101,246 | €43,551 | -€57,696 | -57.0% |
| Profit (loss) for the period to be appropriated | 9905 | €101,246 | €43,551 | -€57,696 | -57.0% |
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.