YELDA: 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.
YELDA
Largest movements
- Receivables within one year +€6,556
up €6,556 (+270%), from €2,430 to €8,987
of which Other amounts receivable: +€3,363
- Stocks and contracts +€4,084
up €4,084 (+89.6%), from €4,557 to €8,641
- Cash -€1,914
down €1,914 (-7.0%), from €27,199 to €25,286
mainly Receivables within one year (-€6,556) and Stocks and contracts (-€4,084)
- Tangible fixed assets -€896
down €896 (-51.9%), from €1,727 to €831
- Trade debts +€4,639
up €4,639 (+78.6%), from €5,901 to €10,541
- Profit (loss) carried forward +€1,896
up €1,896 (+11.5%), from €16,478 to €18,374
- Other debts +€819
up €819 (+15.7%), from €5,224 to €6,043
- Gross operating margin +€6,761
up €6,761 (+67.5%), from €10,021 to €16,782
- Staff costs -€1,752
down €1,752 (-14.9%), from €11,751 to €9,999
- Other operating charges -€1,040
down €1,040 (-32.7%), from €3,180 to €2,140
- Financial charges +€532
up €532 (+32.8%), from €1,621 to €2,153
- Depreciation +€296
up €296 (+49.2%), from €601 to €896
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 | €43,856 | €51,297 | +€7,441 | +17.0% |
| Fixed assets | 21/28 | €8,405 | €7,509 | -€896 | -10.7% |
| Tangible fixed assets | 22/27 | €1,727 | €831 | -€896 | -51.9% |
| Furniture and vehicles | 24 | €1,727 | €831 | -€896 | -51.9% |
| Financial fixed assets | 28 | €6,678 | €6,678 | = | 0.0% |
| Current assets | 29/58 | €35,450 | €43,788 | +€8,338 | +23.5% |
| Stocks and contracts in progress | 3 | €4,557 | €8,641 | +€4,084 | +89.6% |
| Stocks | 30/36 | €4,557 | €8,641 | +€4,084 | +89.6% |
| Amounts receivable within one year | 40/41 | €2,430 | €8,987 | +€6,556 | +270% |
| Trade receivables | 40 | €2,430 | €5,623 | +€3,193 | +131% |
| Other amounts receivable | 41 | - | €3,363 | +€3,363 | |
| Cash at bank and in hand | 54/58 | €27,199 | €25,286 | -€1,914 | -7.0% |
| Deferred charges and accrued income | 490/1 | €1,264 | €875 | -€388 | -30.7% |
| Total equity and liabilities | 10/49 | €43,856 | €51,297 | +€7,441 | +17.0% |
| Equity | 10/15 | €24,538 | €26,434 | +€1,896 | +7.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,478 | €18,374 | +€1,896 | +11.5% |
| Amounts payable | 17/49 | €19,318 | €24,863 | +€5,545 | +28.7% |
| Amounts payable within one year | 42/48 | €18,418 | €23,963 | +€5,545 | +30.1% |
| Trade debts | 44 | €5,901 | €10,541 | +€4,639 | +78.6% |
| Suppliers | 440/4 | €5,901 | €10,541 | +€4,639 | +78.6% |
| Taxes, remuneration and social security | 45 | €7,293 | €7,380 | +€86 | +1.2% |
| Taxes | 450/3 | €5,868 | €6,488 | +€620 | +10.6% |
| Remuneration and social security | 454/9 | €1,426 | €892 | -€533 | -37.4% |
| Other amounts payable | 47/48 | €5,224 | €6,043 | +€819 | +15.7% |
| Accrued charges and deferred income | 492/3 | €900 | €900 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €11,751 | €9,999 | -€1,752 | -14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €601 | €896 | +€296 | +49.2% |
| Other operating charges | 640/8 | €3,180 | €2,140 | -€1,040 | -32.7% |
| Gross operating margin | 9900 | €10,021 | €16,782 | +€6,761 | +67.5% |
| Operating profit (loss) | 9901 | -€5,510 | €3,747 | +€9,257 | |
| Financial income | 75/76B | €523 | €435 | -€89 | -16.9% |
| Recurring financial income | 75 | €523 | €435 | -€89 | -16.9% |
| Financial charges | 65/66B | €1,621 | €2,153 | +€532 | +32.8% |
| Recurring financial charges | 65 | €1,621 | €2,153 | +€532 | +32.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,608 | €2,028 | +€8,636 | |
| Income taxes | 67/77 | €120 | €132 | +€12 | +10.0% |
| Profit (loss) for the period | 9904 | -€6,728 | €1,896 | +€8,624 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,728 | €1,896 | +€8,624 |
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 13 October 2026 via checked.be.