YIKI: 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.
YIKI
Largest movements
- Tangible fixed assets -€42,651
down €42,651 (-8.8%), from €482,281 to €439,629
of which Land and buildings: -€24,320
- Receivables within one year +€20,455
up €20,455 (+62.4%), from €32,773 to €53,228
of which Trade receivables: +€23,006
- Deferred charges and accrued income -€17,614
down €17,614 (-71.3%), from €24,691 to €7,077
- Cash -€8,717
down €8,717 (-31.8%), from €27,404 to €18,687
mainly Accrued charges and deferred income (-€65,187) and Receivables within one year (-€20,455)
- Accrued charges and deferred income -€65,187
down €65,187 (-95.6%), from €68,212 to €3,025
- Other debts +€57,343
new in 2024: €57,343
- Debts after one year -€16,797
down €16,797 (-4.8%), from €346,575 to €329,778
of which Financial debts: -€11,797
- Tax, wage and social debts -€15,146
down €15,146 (-48.9%), from €30,952 to €15,806
of which Taxes: -€9,676
- Current portion of long-term debt -€10,808
down €10,808 (-47.8%), from €22,605 to €11,797
- Staff costs -€93,618
down €93,618 (-100.0%), from €93,618 to €0
- Gross operating margin -€89,127
down €89,127 (-57.8%), from €154,193 to €65,066
- Taxes +€4,281
up €4,281, from -€3,020 to €1,261
- Depreciation -€3,563
down €3,563 (-7.7%), from €46,214 to €42,651
- Other operating charges +€1,853
up €1,853 (+45.8%), from €4,047 to €5,900
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 | €567,148 | €518,621 | -€48,527 | -8.6% |
| Fixed assets | 21/28 | €482,281 | €439,629 | -€42,651 | -8.8% |
| Tangible fixed assets | 22/27 | €482,281 | €439,629 | -€42,651 | -8.8% |
| Land and buildings | 22 | €462,088 | €437,767 | -€24,320 | -5.3% |
| Plant, machinery and equipment | 23 | €523 | €349 | -€174 | -33.3% |
| Furniture and vehicles | 24 | €18,470 | €913 | -€17,557 | -95.1% |
| Other tangible fixed assets | 26 | €1,200 | €600 | -€600 | -50.0% |
| Current assets | 29/58 | €84,868 | €78,992 | -€5,875 | -6.9% |
| Amounts receivable within one year | 40/41 | €32,773 | €53,228 | +€20,455 | +62.4% |
| Trade receivables | 40 | €30,198 | €53,204 | +€23,006 | +76.2% |
| Other amounts receivable | 41 | €2,576 | €24 | -€2,552 | -99.1% |
| Cash at bank and in hand | 54/58 | €27,404 | €18,687 | -€8,717 | -31.8% |
| Deferred charges and accrued income | 490/1 | €24,691 | €7,077 | -€17,614 | -71.3% |
| Total equity and liabilities | 10/49 | €567,148 | €518,621 | -€48,527 | -8.6% |
| Equity | 10/15 | €97,461 | €97,599 | +€138 | +0.1% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,001 | €77,139 | +€138 | +0.2% |
| Amounts payable | 17/49 | €469,688 | €421,022 | -€48,665 | -10.4% |
| Amounts payable after more than one year | 17 | €346,575 | €329,778 | -€16,797 | -4.8% |
| Financial debts | 170/4 | €341,575 | €329,778 | -€11,797 | -3.5% |
| Other amounts payable | 178/9 | €5,000 | - | -€5,000 | |
| Amounts payable within one year | 42/48 | €54,900 | €88,219 | +€33,319 | +60.7% |
| Current portion of amounts payable after more than one year | 42 | €22,605 | €11,797 | -€10,808 | -47.8% |
| Trade debts | 44 | €1,343 | €3,273 | +€1,930 | +143.7% |
| Suppliers | 440/4 | €1,343 | €3,273 | +€1,930 | +143.7% |
| Taxes, remuneration and social security | 45 | €30,952 | €15,806 | -€15,146 | -48.9% |
| Taxes | 450/3 | €25,482 | €15,806 | -€9,676 | -38.0% |
| Remuneration and social security | 454/9 | €5,470 | - | -€5,470 | |
| Other amounts payable | 47/48 | - | €57,343 | +€57,343 | |
| Accrued charges and deferred income | 492/3 | €68,212 | €3,025 | -€65,187 | -95.6% |
| Remuneration, social security and pensions | 62 | €93,618 | €0 | -€93,618 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,214 | €42,651 | -€3,563 | -7.7% |
| Other operating charges | 640/8 | €4,047 | €5,900 | +€1,853 | +45.8% |
| Gross operating margin | 9900 | €154,193 | €65,066 | -€89,127 | -57.8% |
| Operating profit (loss) | 9901 | €10,313 | €16,514 | +€6,201 | +60.1% |
| Financial charges | 65/66B | €14,805 | €15,115 | +€310 | +2.1% |
| Recurring financial charges | 65 | €14,805 | €15,115 | +€310 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,492 | €1,399 | +€5,891 | |
| Income taxes | 67/77 | -€3,020 | €1,261 | +€4,281 | |
| Profit (loss) for the period | 9904 | -€1,472 | €138 | +€1,610 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,472 | €138 | +€1,610 |
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 1 October 2026 via checked.be.