YEHA-NOHA: 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.
YEHA-NOHA
Largest movements
- Stocks and contracts +€125,153
up €125,153 (+121%), from €103,352 to €228,505
- Receivables within one year -€52,888
down €52,888 (-41.6%), from €127,199 to €74,311
of which Trade receivables: -€54,450
- Cash +€18,984
up €18,984 (+74.7%), from €25,419 to €44,403
mainly Tax, wage and social debts (+€53,947) and Receivables within one year (+€52,888)
- Tangible fixed assets -€18,730
down €18,730 (-13.7%), from €136,409 to €117,679
of which Land and buildings: -€88,695
- Tax, wage and social debts +€53,947
up €53,947 (+130%), from €41,593 to €95,540
of which Taxes: +€49,277
- Profit (loss) carried forward +€23,174
up €23,174 (+108%), from €21,467 to €44,641
- Gross operating margin +€137,871
up €137,871, from -€8,967 to €128,904
- Staff costs +€58,720
up €58,720 (+393%), from €14,954 to €73,674
- Depreciation +€11,586
up €11,586 (+118%), from €9,850 to €21,436
- Financial charges +€4,082
up €4,082 (+361%), from €1,131 to €5,213
- Other operating charges -€1,617
down €1,617 (-75.6%), from €2,140 to €523
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 | €393,106 | €469,553 | +€76,447 | +19.4% |
| Fixed assets | 21/28 | €136,586 | €117,856 | -€18,730 | -13.7% |
| Tangible fixed assets | 22/27 | €136,409 | €117,679 | -€18,730 | -13.7% |
| Land and buildings | 22 | €88,695 | - | -€88,695 | |
| Furniture and vehicles | 24 | €535 | €2,313 | +€1,778 | +332% |
| Other tangible fixed assets | 26 | €47,179 | €115,366 | +€68,187 | +145% |
| Financial fixed assets | 28 | €177 | €177 | = | 0.0% |
| Current assets | 29/58 | €256,520 | €351,697 | +€95,177 | +37.1% |
| Stocks and contracts in progress | 3 | €103,352 | €228,505 | +€125,153 | +121% |
| Stocks | 30/36 | €103,352 | €228,505 | +€125,153 | +121% |
| Amounts receivable within one year | 40/41 | €127,199 | €74,311 | -€52,888 | -41.6% |
| Trade receivables | 40 | €127,199 | €72,749 | -€54,450 | -42.8% |
| Other amounts receivable | 41 | - | €1,562 | +€1,562 | |
| Cash at bank and in hand | 54/58 | €25,419 | €44,403 | +€18,984 | +74.7% |
| Deferred charges and accrued income | 490/1 | €550 | €4,478 | +€3,928 | +714% |
| Total equity and liabilities | 10/49 | €393,106 | €469,553 | +€76,447 | +19.4% |
| Equity | 10/15 | €41,918 | €65,092 | +€23,174 | +55.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,467 | €44,641 | +€23,174 | +108% |
| Amounts payable | 17/49 | €351,188 | €404,461 | +€53,273 | +15.2% |
| Amounts payable within one year | 42/48 | €350,688 | €404,461 | +€53,773 | +15.3% |
| Trade debts | 44 | €149,665 | €150,869 | +€1,204 | +0.8% |
| Suppliers | 440/4 | €149,665 | €150,869 | +€1,204 | +0.8% |
| Taxes, remuneration and social security | 45 | €41,593 | €95,540 | +€53,947 | +130% |
| Taxes | 450/3 | €38,689 | €87,966 | +€49,277 | +127% |
| Remuneration and social security | 454/9 | €2,904 | €7,574 | +€4,670 | +161% |
| Other amounts payable | 47/48 | €159,430 | €158,052 | -€1,378 | -0.9% |
| Accrued charges and deferred income | 492/3 | €500 | - | -€500 | |
| Non-recurring operating income | 76A | €3,560 | - | -€3,560 | |
| Remuneration, social security and pensions | 62 | €14,954 | €73,674 | +€58,720 | +393% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,850 | €21,436 | +€11,586 | +118% |
| Other operating charges | 640/8 | €2,140 | €523 | -€1,617 | -75.6% |
| Non-recurring operating charges | 66A | €19,106 | €4,997 | -€14,109 | -73.8% |
| Gross operating margin | 9900 | -€8,967 | €128,904 | +€137,871 | |
| Operating profit (loss) | 9901 | -€55,017 | €28,274 | +€83,291 | |
| Financial income | 75/76B | - | €113 | +€113 | |
| Recurring financial income | 75 | - | €113 | +€113 | |
| Financial charges | 65/66B | €1,131 | €5,213 | +€4,082 | +361% |
| Recurring financial charges | 65 | €1,131 | €5,213 | +€4,082 | +361% |
| Profit (loss) for the period before taxes | 9903 | -€56,148 | €23,174 | +€79,322 | |
| Profit (loss) for the period | 9904 | -€56,148 | €23,174 | +€79,322 | |
| Profit (loss) for the period to be appropriated | 9905 | -€56,148 | €23,174 | +€79,322 |
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 15 October 2026 via checked.be.