YCARLIS: 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.
YCARLIS
Largest movements
- Receivables within one year +€64,291
up €64,291 (+53.5%), from €120,273 to €184,563
of which Trade receivables: +€63,596
- Tangible fixed assets +€22,170
up €22,170 (+7.1%), from €312,582 to €334,752
of which Plant, machinery and equipment: +€35,465
- Cash -€11,115
down €11,115 (-30.6%), from €36,275 to €25,160
mainly Receivables within one year (-€64,291) and Investment in fixed assets (net) (-€60,178)
- Trade debts +€70,605
up €70,605 (+45.7%), from €154,616 to €225,221
- Other debts -€42,931
down €42,931 (-36.8%), from €116,628 to €73,698
- Debts after one year +€35,898
up €35,898 (+33.3%), from €107,695 to €143,593
- Profit (loss) carried forward +€10,877
up €10,877 (+27.9%), from €39,025 to €49,902
- Current portion of long-term debt +€9,513
up €9,513 (+19.9%), from €47,734 to €57,248
- Other operating charges +€23,704
up €23,704 (+1,354%), from €1,750 to €25,454
- Depreciation -€22,561
down €22,561 (-37.2%), from €60,569 to €38,008
- Financial charges +€8,529
up €8,529 (+144%), from €5,906 to €14,435
- Gross operating margin +€4,933
up €4,933 (+5.5%), from €89,491 to €94,423
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 | €489,392 | €567,208 | +€77,816 | +15.9% |
| Fixed assets | 21/28 | €312,582 | €334,752 | +€22,170 | +7.1% |
| Tangible fixed assets | 22/27 | €312,582 | €334,752 | +€22,170 | +7.1% |
| Land and buildings | 22 | €151,110 | €142,555 | -€8,555 | -5.7% |
| Plant, machinery and equipment | 23 | €99,743 | €135,207 | +€35,465 | +35.6% |
| Furniture and vehicles | 24 | €61,729 | €56,990 | -€4,739 | -7.7% |
| Current assets | 29/58 | €176,810 | €232,455 | +€55,645 | +31.5% |
| Stocks and contracts in progress | 3 | €20,262 | €20,262 | = | 0.0% |
| Stocks | 30/36 | €20,262 | €20,262 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €120,273 | €184,563 | +€64,291 | +53.5% |
| Trade receivables | 40 | €110,312 | €173,909 | +€63,596 | +57.7% |
| Other amounts receivable | 41 | €9,960 | €10,655 | +€694 | +7.0% |
| Cash at bank and in hand | 54/58 | €36,275 | €25,160 | -€11,115 | -30.6% |
| Deferred charges and accrued income | 490/1 | - | €2,470 | +€2,470 | |
| Total equity and liabilities | 10/49 | €489,392 | €567,208 | +€77,816 | +15.9% |
| Equity | 10/15 | €45,686 | €56,563 | +€10,877 | +23.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €461 | €461 | = | 0.0% |
| Non-distributable reserves | 130/1 | €461 | €461 | = | 0.0% |
| Reserves not available under the articles | 1311 | €461 | €461 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,025 | €49,902 | +€10,877 | +27.9% |
| Amounts payable | 17/49 | €443,706 | €510,644 | +€66,939 | +15.1% |
| Amounts payable after more than one year | 17 | €107,695 | €143,593 | +€35,898 | +33.3% |
| Financial debts | 170/4 | €107,695 | €143,593 | +€35,898 | +33.3% |
| Amounts payable within one year | 42/48 | €336,011 | €367,052 | +€31,041 | +9.2% |
| Current portion of amounts payable after more than one year | 42 | €47,734 | €57,248 | +€9,513 | +19.9% |
| Trade debts | 44 | €154,616 | €225,221 | +€70,605 | +45.7% |
| Suppliers | 440/4 | €154,616 | €225,221 | +€70,605 | +45.7% |
| Taxes, remuneration and social security | 45 | €17,032 | €10,885 | -€6,146 | -36.1% |
| Taxes | 450/3 | €17,032 | €10,885 | -€6,146 | -36.1% |
| Other amounts payable | 47/48 | €116,628 | €73,698 | -€42,931 | -36.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,569 | €38,008 | -€22,561 | -37.2% |
| Other operating charges | 640/8 | €1,750 | €25,454 | +€23,704 | +1,354% |
| Gross operating margin | 9900 | €89,491 | €94,423 | +€4,933 | +5.5% |
| Operating profit (loss) | 9901 | €27,172 | €30,961 | +€3,790 | +13.9% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €5,906 | €14,435 | +€8,529 | +144% |
| Recurring financial charges | 65 | €5,906 | €14,435 | +€8,529 | +144% |
| Profit (loss) for the period before taxes | 9903 | €21,266 | €16,527 | -€4,739 | -22.3% |
| Income taxes | 67/77 | €5,987 | €5,650 | -€337 | -5.6% |
| Profit (loss) for the period | 9904 | €15,279 | €10,877 | -€4,402 | -28.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,279 | €10,877 | -€4,402 | -28.8% |
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 20 October 2026 via checked.be.