YFF: 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.
YFF
Largest movements
- Receivables within one year +€28,737
up €28,737 (+73.6%), from €39,068 to €67,806
of which Other amounts receivable: +€29,332
- Tangible fixed assets +€1,081
up €1,081 (+58.1%), from €1,860 to €2,942
of which Furniture and vehicles: +€1,494
- Deferred charges and accrued income -€950
down €950 (-90.4%), from €1,051 to €101
- Reserves +€19,013
up €19,013 (+56.2%), from €33,827 to €52,840
- Tax, wage and social debts +€5,896
up €5,896 (+38.7%), from €15,247 to €21,143
- Short-term financial debts +€2,098
new in 2024: €2,098
- Trade debts +€1,757
up €1,757 (+45.5%), from €3,864 to €5,620
- Gross operating margin -€1,143
down €1,143 (-3.7%), from €30,543 to €29,399
- Financial charges +€941
up €941 (+107.9%), from €872 to €1,813
- Taxes -€878
down €878 (-10.8%), from €8,138 to €7,259
- Depreciation +€394
up €394 (+62.2%), from €633 to €1,026
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 | €58,419 | €86,701 | +€28,282 | +48.4% |
| Fixed assets | 21/28 | €1,860 | €2,942 | +€1,081 | +58.1% |
| Tangible fixed assets | 22/27 | €1,860 | €2,942 | +€1,081 | +58.1% |
| Plant, machinery and equipment | 23 | €1,413 | €1,000 | -€413 | -29.2% |
| Furniture and vehicles | 24 | €447 | €1,941 | +€1,494 | +334.3% |
| Current assets | 29/58 | €56,559 | €83,760 | +€27,201 | +48.1% |
| Amounts receivable after more than one year | 29 | €15,000 | €15,000 | = | 0.0% |
| Other amounts receivable | 291 | €15,000 | €15,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €39,068 | €67,806 | +€28,737 | +73.6% |
| Trade receivables | 40 | €945 | €350 | -€595 | -63.0% |
| Other amounts receivable | 41 | €38,123 | €67,456 | +€29,332 | +76.9% |
| Cash at bank and in hand | 54/58 | €1,439 | €853 | -€586 | -40.7% |
| Deferred charges and accrued income | 490/1 | €1,051 | €101 | -€950 | -90.4% |
| Total equity and liabilities | 10/49 | €58,419 | €86,701 | +€28,282 | +48.4% |
| Equity | 10/15 | €38,827 | €57,840 | +€19,013 | +49.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €33,827 | €52,840 | +€19,013 | +56.2% |
| Distributable reserves | 133 | €33,827 | €52,840 | +€19,013 | +56.2% |
| Amounts payable | 17/49 | €19,592 | €28,861 | +€9,269 | +47.3% |
| Amounts payable within one year | 42/48 | €19,111 | €28,861 | +€9,751 | +51.0% |
| Financial debts | 43 | - | €2,098 | +€2,098 | |
| Credit institutions | 430/8 | - | €2,098 | +€2,098 | |
| Trade debts | 44 | €3,864 | €5,620 | +€1,757 | +45.5% |
| Suppliers | 440/4 | €3,864 | €5,620 | +€1,757 | +45.5% |
| Taxes, remuneration and social security | 45 | €15,247 | €21,143 | +€5,896 | +38.7% |
| Taxes | 450/3 | €15,247 | €21,143 | +€5,896 | +38.7% |
| Accrued charges and deferred income | 492/3 | €482 | - | -€482 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €633 | €1,026 | +€394 | +62.2% |
| Other operating charges | 640/8 | €251 | €288 | +€37 | +14.5% |
| Gross operating margin | 9900 | €30,543 | €29,399 | -€1,143 | -3.7% |
| Operating profit (loss) | 9901 | €29,659 | €28,085 | -€1,573 | -5.3% |
| Financial charges | 65/66B | €872 | €1,813 | +€941 | +107.9% |
| Recurring financial charges | 65 | €872 | €1,813 | +€941 | +107.9% |
| Profit (loss) for the period before taxes | 9903 | €28,787 | €26,273 | -€2,514 | -8.7% |
| Income taxes | 67/77 | €8,138 | €7,259 | -€878 | -10.8% |
| Profit (loss) for the period | 9904 | €20,649 | €19,013 | -€1,636 | -7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €20,649 | €19,013 | -€1,636 | -7.9% |
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 30 September 2026 via checked.be.