YHC: 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.
YHC
Largest movements
- Tangible fixed assets +€360,678
up €360,678 (+10,246%), from €3,520 to €364,198
of which Land and buildings: +€321,883
- Receivables within one year +€43,239
up €43,239 (+54.9%), from €78,732 to €121,971
of which Trade receivables: +€33,514
- Debts after one year +€422,867
new in 2024: €422,867
- Profit (loss) carried forward -€30,922
down €30,922 (-67.6%), from €45,760 to €14,838
- Short-term financial debts +€19,247
new in 2024: €19,247
- Tax, wage and social debts -€12,642
down €12,642 (-33.3%), from €37,955 to €25,313
- Current portion of long-term debt +€7,705
new in 2024: €7,705
- Financial charges +€50,586
up €50,586 (+2,236%), from €2,263 to €52,848
- Gross operating margin +€14,705
up €14,705 (+25.7%), from €57,325 to €72,031
- Taxes -€12,133
down €12,133 (-96.8%), from €12,535 to €402
- Depreciation +€5,327
up €5,327 (+359%), from €1,482 to €6,809
- Financial income +€2,211
up €2,211 (+114%), from €1,937 to €4,148
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 | €88,192 | €489,971 | +€401,778 | +456% |
| Fixed assets | 21/28 | €5,820 | €366,498 | +€360,678 | +6,197% |
| Tangible fixed assets | 22/27 | €3,520 | €364,198 | +€360,678 | +10,246% |
| Land and buildings | 22 | - | €321,883 | +€321,883 | |
| Plant, machinery and equipment | 23 | €1,016 | €570 | -€446 | -43.9% |
| Furniture and vehicles | 24 | €1,417 | €443 | -€974 | -68.7% |
| Other tangible fixed assets | 26 | €1,088 | €41,302 | +€40,214 | +3,697% |
| Financial fixed assets | 28 | €2,300 | €2,300 | = | 0.0% |
| Current assets | 29/58 | €82,372 | €123,473 | +€41,101 | +49.9% |
| Amounts receivable within one year | 40/41 | €78,732 | €121,971 | +€43,239 | +54.9% |
| Trade receivables | 40 | €17,142 | €50,656 | +€33,514 | +196% |
| Other amounts receivable | 41 | €61,591 | €71,315 | +€9,725 | +15.8% |
| Cash at bank and in hand | 54/58 | €1,113 | - | -€1,113 | |
| Deferred charges and accrued income | 490/1 | €2,527 | €1,502 | -€1,025 | -40.6% |
| Total equity and liabilities | 10/49 | €88,192 | €489,971 | +€401,778 | +456% |
| Equity | 10/15 | €45,760 | €14,838 | -€30,922 | -67.6% |
| Profit (loss) carried forward | 14 | €45,760 | €14,838 | -€30,922 | -67.6% |
| Amounts payable | 17/49 | €42,432 | €475,132 | +€432,701 | +1,020% |
| Amounts payable after more than one year | 17 | - | €422,867 | +€422,867 | |
| Financial debts | 170/4 | - | €422,867 | +€422,867 | |
| Amounts payable within one year | 42/48 | €41,725 | €52,265 | +€10,540 | +25.3% |
| Current portion of amounts payable after more than one year | 42 | - | €7,705 | +€7,705 | |
| Financial debts | 43 | - | €19,247 | +€19,247 | |
| Credit institutions | 430/8 | - | €19,247 | +€19,247 | |
| Trade debts | 44 | €3,769 | - | -€3,769 | |
| Suppliers | 440/4 | €3,769 | - | -€3,769 | |
| Taxes, remuneration and social security | 45 | €37,955 | €25,313 | -€12,642 | -33.3% |
| Taxes | 450/3 | €37,955 | €25,313 | -€12,642 | -33.3% |
| Accrued charges and deferred income | 492/3 | €707 | - | -€707 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,482 | €6,809 | +€5,327 | +359% |
| Other operating charges | 640/8 | €1,920 | €711 | -€1,209 | -63.0% |
| Non-recurring operating charges | 66A | - | €46,331 | +€46,331 | |
| Gross operating margin | 9900 | €57,325 | €72,031 | +€14,705 | +25.7% |
| Operating profit (loss) | 9901 | €53,923 | €18,180 | -€35,743 | -66.3% |
| Financial income | 75/76B | €1,937 | €4,148 | +€2,211 | +114% |
| Recurring financial income | 75 | €1,937 | €4,148 | +€2,211 | +114% |
| Financial charges | 65/66B | €2,263 | €52,848 | +€50,586 | +2,236% |
| Recurring financial charges | 65 | €2,263 | €52,848 | +€50,586 | +2,236% |
| Profit (loss) for the period before taxes | 9903 | €53,598 | -€30,520 | -€84,118 | |
| Income taxes | 67/77 | €12,535 | €402 | -€12,133 | -96.8% |
| Profit (loss) for the period | 9904 | €41,062 | -€30,922 | -€71,985 | |
| Profit (loss) for the period to be appropriated | 9905 | €41,062 | -€30,922 | -€71,985 |
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.