YFA: 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.
YFA
Largest movements
- Receivables within one year +€66,918
up €66,918 (+29.3%), from €228,590 to €295,508
of which Other amounts receivable: +€63,860
- Tangible fixed assets +€7,602
up €7,602 (+579%), from €1,313 to €8,914
- Cash -€3,645
down €3,645 (-65.8%), from €5,544 to €1,899
mainly Receivables within one year (-€66,918) and Investment in fixed assets (net) (-€10,161)
- Trade debts +€29,451
up €29,451 (+235%), from €12,530 to €41,980
- Profit (loss) carried forward +€16,866
up €16,866 (+14.0%), from €120,735 to €137,601
- Other debts +€14,200
up €14,200 (+15.5%), from €91,500 to €105,700
- Tax, wage and social debts +€9,798
up €9,798 (+34.4%), from €28,466 to €38,265
- Gross operating margin +€13,624
up €13,624 (+75.4%), from €18,075 to €31,699
- Depreciation +€1,509
up €1,509 (+144%), from €1,050 to €2,559
- Financial income +€842
up €842 (+103,890%), from €1 to €842
- Other operating charges -€444
down €444 (-24.1%), from €1,840 to €1,396
- Taxes -€354
down €354 (-3.6%), from €9,941 to €9,587
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 | €276,154 | €347,089 | +€70,935 | +25.7% |
| Fixed assets | 21/28 | €1,313 | €8,914 | +€7,602 | +579% |
| Tangible fixed assets | 22/27 | €1,313 | €8,914 | +€7,602 | +579% |
| Furniture and vehicles | 24 | €1,313 | €8,914 | +€7,602 | +579% |
| Current assets | 29/58 | €274,841 | €338,174 | +€63,333 | +23.0% |
| Amounts receivable after more than one year | 29 | €40,707 | €40,707 | = | 0.0% |
| Other amounts receivable | 291 | €40,707 | €40,707 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €228,590 | €295,508 | +€66,918 | +29.3% |
| Trade receivables | 40 | €79,553 | €82,611 | +€3,058 | +3.8% |
| Other amounts receivable | 41 | €149,037 | €212,897 | +€63,860 | +42.8% |
| Cash at bank and in hand | 54/58 | €5,544 | €1,899 | -€3,645 | -65.8% |
| Deferred charges and accrued income | 490/1 | - | €60 | +€60 | |
| Total equity and liabilities | 10/49 | €276,154 | €347,089 | +€70,935 | +25.7% |
| Equity | 10/15 | €128,795 | €145,661 | +€16,866 | +13.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €120,735 | €137,601 | +€16,866 | +14.0% |
| Amounts payable | 17/49 | €147,358 | €201,428 | +€54,069 | +36.7% |
| Amounts payable within one year | 42/48 | €147,358 | €201,428 | +€54,069 | +36.7% |
| Financial debts | 43 | €14,862 | €15,483 | +€620 | +4.2% |
| Credit institutions | 430/8 | €14,862 | €15,483 | +€620 | +4.2% |
| Trade debts | 44 | €12,530 | €41,980 | +€29,451 | +235% |
| Suppliers | 440/4 | €12,530 | €41,980 | +€29,451 | +235% |
| Taxes, remuneration and social security | 45 | €28,466 | €38,265 | +€9,798 | +34.4% |
| Taxes | 450/3 | €28,466 | €38,265 | +€9,798 | +34.4% |
| Other amounts payable | 47/48 | €91,500 | €105,700 | +€14,200 | +15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,050 | €2,559 | +€1,509 | +144% |
| Other operating charges | 640/8 | €1,840 | €1,396 | -€444 | -24.1% |
| Gross operating margin | 9900 | €18,075 | €31,699 | +€13,624 | +75.4% |
| Operating profit (loss) | 9901 | €15,185 | €27,744 | +€12,559 | +82.7% |
| Financial income | 75/76B | €1 | €842 | +€842 | +103,890% |
| Recurring financial income | 75 | €1 | €842 | +€842 | +103,890% |
| Financial charges | 65/66B | €2,473 | €2,134 | -€339 | -13.7% |
| Recurring financial charges | 65 | €2,473 | €2,134 | -€339 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €12,713 | €26,452 | +€13,739 | +108% |
| Income taxes | 67/77 | €9,941 | €9,587 | -€354 | -3.6% |
| Profit (loss) for the period | 9904 | €2,772 | €16,866 | +€14,094 | +508% |
| Profit (loss) for the period to be appropriated | 9905 | €2,772 | €16,866 | +€14,094 | +508% |
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 19 October 2026 via checked.be.