YOAN & CO: 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.
YOAN & CO
Largest movements
- Receivables within one year +€17,553
up €17,553 (+37.3%), from €47,023 to €64,575
of which Other amounts receivable: +€26,974
- Cash -€15,560
down €15,560 (-16.5%), from €94,173 to €78,613
mainly Receivables within one year (-€17,553) and Investment in fixed assets (net) (-€12,349)
- Deferred charges and accrued income -€8,348
down €8,348 (-74.5%), from €11,201 to €2,852
- Tangible fixed assets +€8,125
up €8,125 (+417%), from €1,948 to €10,073
- Tax, wage and social debts -€8,120
down €8,120 (-13.0%), from €62,289 to €54,169
of which Taxes: -€7,131
- Trade debts +€5,445
up €5,445 (+63.7%), from €8,549 to €13,995
- Profit (loss) carried forward +€4,175
up €4,175 (+22.5%), from €18,572 to €22,748
- Gross operating margin -€42,202
down €42,202 (-20.7%), from €203,549 to €161,347
- Staff costs -€24,568
down €24,568 (-14.1%), from €174,063 to €149,495
- Taxes -€7,246
down €7,246 (-74.5%), from €9,727 to €2,481
- Depreciation +€2,866
up €2,866 (+119%), from €2,413 to €5,280
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 | €158,953 | €159,667 | +€714 | +0.4% |
| Fixed assets | 21/28 | €6,557 | €13,626 | +€7,069 | +108% |
| Intangible fixed assets | 21 | €4,309 | €3,254 | -€1,055 | -24.5% |
| Tangible fixed assets | 22/27 | €1,948 | €10,073 | +€8,125 | +417% |
| Furniture and vehicles | 24 | €1,948 | €10,073 | +€8,125 | +417% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €152,396 | €146,041 | -€6,355 | -4.2% |
| Amounts receivable within one year | 40/41 | €47,023 | €64,575 | +€17,553 | +37.3% |
| Trade receivables | 40 | €47,023 | €37,601 | -€9,422 | -20.0% |
| Other amounts receivable | 41 | - | €26,974 | +€26,974 | |
| Cash at bank and in hand | 54/58 | €94,173 | €78,613 | -€15,560 | -16.5% |
| Deferred charges and accrued income | 490/1 | €11,201 | €2,852 | -€8,348 | -74.5% |
| Total equity and liabilities | 10/49 | €158,953 | €159,667 | +€714 | +0.4% |
| Equity | 10/15 | €84,632 | €88,808 | +€4,175 | +4.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €59,860 | €59,860 | = | 0.0% |
| Distributable reserves | 133 | €59,860 | €59,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,572 | €22,748 | +€4,175 | +22.5% |
| Amounts payable | 17/49 | €74,321 | €70,860 | -€3,461 | -4.7% |
| Amounts payable within one year | 42/48 | €74,321 | €70,860 | -€3,461 | -4.7% |
| Trade debts | 44 | €8,549 | €13,995 | +€5,445 | +63.7% |
| Suppliers | 440/4 | €8,549 | €13,995 | +€5,445 | +63.7% |
| Taxes, remuneration and social security | 45 | €62,289 | €54,169 | -€8,120 | -13.0% |
| Taxes | 450/3 | €22,966 | €15,836 | -€7,131 | -31.0% |
| Remuneration and social security | 454/9 | €39,323 | €38,333 | -€990 | -2.5% |
| Other amounts payable | 47/48 | €3,482 | €2,696 | -€786 | -22.6% |
| Remuneration, social security and pensions | 62 | €174,063 | €149,495 | -€24,568 | -14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,413 | €5,280 | +€2,866 | +119% |
| Other operating charges | 640/8 | €1,799 | €2,005 | +€205 | +11.4% |
| Gross operating margin | 9900 | €203,549 | €161,347 | -€42,202 | -20.7% |
| Operating profit (loss) | 9901 | €25,273 | €4,568 | -€20,705 | -81.9% |
| Financial income | 75/76B | €4,345 | €2,915 | -€1,431 | -32.9% |
| Recurring financial income | 75 | €4,345 | €2,915 | -€1,431 | -32.9% |
| Financial charges | 65/66B | €1,008 | €826 | -€182 | -18.1% |
| Recurring financial charges | 65 | €1,008 | €826 | -€182 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €28,610 | €6,657 | -€21,953 | -76.7% |
| Income taxes | 67/77 | €9,727 | €2,481 | -€7,246 | -74.5% |
| Profit (loss) for the period | 9904 | €18,883 | €4,175 | -€14,708 | -77.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,883 | €4,175 | -€14,708 | -77.9% |
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 18 October 2026 via checked.be.