YLOS: 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.
YLOS
Largest movements
- Receivables within one year +€10,172
up €10,172 (+11006.0%), from €92 to €10,264
of which Trade receivables: +€10,264
- Cash +€3,880
new in 2024: €3,880
mainly Net result for the year (+€11,102) and Tax, wage and social debts (+€5,672)
- Intangible fixed assets -€358
down €358 (-57.1%), from €626 to €268
- Financial fixed assets -€210
no longer reported in 2024 (was €210)
- Profit (loss) carried forward +€11,102
up €11,102 (+81.8%), from -€13,575 to -€2,473
- Tax, wage and social debts +€5,672
up €5,672 (+18905.1%), from €30 to €5,702
of which Taxes: +€4,989
- Other debts -€3,465
down €3,465 (-28.9%), from €11,973 to €8,508
- Trade debts +€175
new in 2024: €175
- Gross operating margin +€20,033
new in 2024: €20,033
- Taxes +€3,911
new in 2024: €3,911
- Staff costs +€3,101
new in 2024: €3,101
- Depreciation +€953
up €953 (+266.5%), from €358 to €1,311
- Other operating charges +€607
new in 2024: €607
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 | €928 | €14,412 | +€13,484 | +1452.5% |
| Fixed assets | 21/28 | €836 | €268 | -€568 | -67.9% |
| Intangible fixed assets | 21 | €626 | €268 | -€358 | -57.1% |
| Financial fixed assets | 28 | €210 | - | -€210 | |
| Current assets | 29/58 | €92 | €14,144 | +€14,051 | +15203.9% |
| Amounts receivable within one year | 40/41 | €92 | €10,264 | +€10,172 | +11006.0% |
| Trade receivables | 40 | - | €10,264 | +€10,264 | |
| Other amounts receivable | 41 | €92 | - | -€92 | |
| Cash at bank and in hand | 54/58 | - | €3,880 | +€3,880 | |
| Total equity and liabilities | 10/49 | €928 | €14,412 | +€13,484 | +1452.5% |
| Equity | 10/15 | -€11,075 | €27 | +€11,102 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,575 | -€2,473 | +€11,102 | +81.8% |
| Amounts payable | 17/49 | €12,003 | €14,385 | +€2,382 | +19.8% |
| Amounts payable within one year | 42/48 | €12,003 | €14,385 | +€2,382 | +19.8% |
| Trade debts | 44 | - | €175 | +€175 | |
| Suppliers | 440/4 | - | €175 | +€175 | |
| Taxes, remuneration and social security | 45 | €30 | €5,702 | +€5,672 | +18905.1% |
| Taxes | 450/3 | €30 | €5,019 | +€4,989 | +16630.7% |
| Remuneration and social security | 454/9 | - | €682 | +€682 | |
| Other amounts payable | 47/48 | €11,973 | €8,508 | -€3,465 | -28.9% |
| Remuneration, social security and pensions | 62 | - | €3,101 | +€3,101 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €358 | €1,311 | +€953 | +266.5% |
| Other operating charges | 640/8 | - | €607 | +€607 | |
| Gross operating margin | 9900 | - | €20,033 | +€20,033 | |
| Operating profit (loss) | 9901 | -€358 | €15,013 | +€15,371 | |
| Financial charges | 65/66B | €0 | - | -€0 | |
| Recurring financial charges | 65 | €0 | - | -€0 | |
| Profit (loss) for the period before taxes | 9903 | -€358 | €15,013 | +€15,371 | |
| Income taxes | 67/77 | - | €3,911 | +€3,911 | |
| Profit (loss) for the period | 9904 | -€358 | €11,102 | +€11,460 | |
| Profit (loss) for the period to be appropriated | 9905 | -€358 | €11,102 | +€11,460 |
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 29 September 2026 via checked.be.