YDA-TRANS: 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.
YDA-TRANS
Largest movements
- Receivables within one year +€17,731
up €17,731 (+13.2%), from €134,229 to €151,960
of which Other amounts receivable: +€15,225
- Cash +€4,330
up €4,330 (+35.4%), from €12,236 to €16,567
mainly Net result for the year (+€38,172) and Accrued charges and deferred income (+€4,200)
- Profit (loss) carried forward +€35,955
no longer reported in 2024 (was -€35,955)
- Trade debts -€22,310
down €22,310 (-19.1%), from €116,841 to €94,531
- Accrued charges and deferred income +€4,200
up €4,200 (+33.6%), from €12,500 to €16,700
- Reserves +€2,217
up €2,217 (+7.0%), from €31,829 to €34,046
of which Distributable reserves: +€3,028
- Tax, wage and social debts +€1,999
up €1,999 (+16.3%), from €12,251 to €14,250
- Gross operating margin +€29,904
up €29,904 (+808.7%), from €3,698 to €33,602
- Other operating charges -€2,495
down €2,495 (-52.3%), from €4,771 to €2,276
- Financial income +€1,915
up €1,915 (+29.0%), from €6,601 to €8,516
- Financial charges -€436
down €436 (-23.1%), from €1,884 to €1,448
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 | €146,465 | €168,527 | +€22,062 | +15.1% |
| Current assets | 29/58 | €146,465 | €168,527 | +€22,062 | +15.1% |
| Amounts receivable within one year | 40/41 | €134,229 | €151,960 | +€17,731 | +13.2% |
| Trade receivables | 40 | €200 | €2,706 | +€2,506 | +1252.9% |
| Other amounts receivable | 41 | €134,029 | €149,255 | +€15,225 | +11.4% |
| Cash at bank and in hand | 54/58 | €12,236 | €16,567 | +€4,330 | +35.4% |
| Total equity and liabilities | 10/49 | €146,465 | €168,527 | +€22,062 | +15.1% |
| Equity | 10/15 | €4,874 | €43,046 | +€38,172 | +783.2% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Reserves | 13 | €31,829 | €34,046 | +€2,217 | +7.0% |
| Non-distributable reserves | 130/1 | €811 | - | -€811 | |
| Reserves not available under the articles | 1311 | €811 | - | -€811 | |
| Distributable reserves | 133 | €31,018 | €34,046 | +€3,028 | +9.8% |
| Profit (loss) carried forward | 14 | -€35,955 | - | +€35,955 | |
| Amounts payable | 17/49 | €141,592 | €125,481 | -€16,111 | -11.4% |
| Amounts payable within one year | 42/48 | €129,092 | €108,781 | -€20,311 | -15.7% |
| Trade debts | 44 | €116,841 | €94,531 | -€22,310 | -19.1% |
| Suppliers | 440/4 | €116,841 | €94,531 | -€22,310 | -19.1% |
| Taxes, remuneration and social security | 45 | €12,251 | €14,250 | +€1,999 | +16.3% |
| Taxes | 450/3 | €12,251 | €14,250 | +€1,999 | +16.3% |
| Accrued charges and deferred income | 492/3 | €12,500 | €16,700 | +€4,200 | +33.6% |
| Other operating charges | 640/8 | €4,771 | €2,276 | -€2,495 | -52.3% |
| Gross operating margin | 9900 | €3,698 | €33,602 | +€29,904 | +808.7% |
| Operating profit (loss) | 9901 | -€1,073 | €31,326 | +€32,399 | |
| Financial income | 75/76B | €6,601 | €8,516 | +€1,915 | +29.0% |
| Recurring financial income | 75 | €6,601 | €8,516 | +€1,915 | +29.0% |
| Financial charges | 65/66B | €1,884 | €1,448 | -€436 | -23.1% |
| Recurring financial charges | 65 | €1,884 | €1,448 | -€436 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | €3,644 | €38,394 | +€34,750 | +953.7% |
| Income taxes | 67/77 | - | €222 | +€222 | |
| Profit (loss) for the period | 9904 | €3,644 | €38,172 | +€34,528 | +947.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,644 | €38,172 | +€34,528 | +947.6% |
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 2 October 2026 via checked.be.