YOUSAF&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.
YOUSAF&CO
Largest movements
- Receivables within one year -€49,937
down €49,937 (-99.2%), from €50,324 to €387
of which Trade receivables: -€49,570
- Stocks and contracts +€2,071
up €2,071 (+30.2%), from €6,868 to €8,939
- Cash +€1,686
up €1,686 (+1,753%), from €96 to €1,782
- Advances received -€49,584
no longer reported in 2024 (was €49,584)
- Other debts +€44,907
up €44,907, from €0 to €44,907
- Tax, wage and social debts -€19,076
down €19,076 (-72.6%), from €26,273 to €7,197
of which Remuneration and social security: -€23,135
- Trade debts -€13,772
no longer reported in 2024 (was €13,772)
- Profit (loss) carried forward -€8,628
down €8,628 (-22.4%), from -€38,569 to -€47,196
- Staff costs -€26,155
down €26,155 (-99.6%), from €26,262 to €107
- Gross operating margin -€16,855
down €16,855 (-93.0%), from €18,126 to €1,271
- Other operating charges +€9,299
up €9,299 (+337%), from €2,756 to €12,055
- Financial charges +€1,098
up €1,098 (+74.3%), from €1,477 to €2,574
From the 2022 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,288 | €11,108 | -€46,180 | -80.6% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €57,288 | €11,108 | -€46,180 | -80.6% |
| Stocks and contracts in progress | 3 | €6,868 | €8,939 | +€2,071 | +30.2% |
| Stocks | 30/36 | €6,868 | €8,939 | +€2,071 | +30.2% |
| Amounts receivable within one year | 40/41 | €50,324 | €387 | -€49,937 | -99.2% |
| Trade receivables | 40 | €49,957 | €387 | -€49,570 | -99.2% |
| Other amounts receivable | 41 | €367 | - | -€367 | |
| Cash at bank and in hand | 54/58 | €96 | €1,782 | +€1,686 | +1,753% |
| Total equity and liabilities | 10/49 | €57,288 | €11,108 | -€46,180 | -80.6% |
| Equity | 10/15 | -€32,369 | -€40,996 | -€8,628 | -26.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,569 | -€47,196 | -€8,628 | -22.4% |
| Amounts payable | 17/49 | €89,657 | €52,104 | -€37,553 | -41.9% |
| Amounts payable within one year | 42/48 | €89,657 | €52,104 | -€37,553 | -41.9% |
| Financial debts | 43 | €27 | - | -€27 | |
| Credit institutions | 430/8 | €27 | - | -€27 | |
| Trade debts | 44 | €13,772 | - | -€13,772 | |
| Suppliers | 440/4 | €13,772 | - | -€13,772 | |
| Advances received on contracts in progress | 46 | €49,584 | - | -€49,584 | |
| Taxes, remuneration and social security | 45 | €26,273 | €7,197 | -€19,076 | -72.6% |
| Taxes | 450/3 | €3,138 | €7,197 | +€4,059 | +129% |
| Remuneration and social security | 454/9 | €23,135 | - | -€23,135 | |
| Other amounts payable | 47/48 | €0 | €44,907 | +€44,907 | |
| Remuneration, social security and pensions | 62 | €26,262 | €107 | -€26,155 | -99.6% |
| Other operating charges | 640/8 | €2,756 | €12,055 | +€9,299 | +337% |
| Gross operating margin | 9900 | €18,126 | €1,271 | -€16,855 | -93.0% |
| Operating profit (loss) | 9901 | -€10,892 | -€10,891 | +€1 | 0.0% |
| Financial income | 75/76B | €37 | - | -€37 | |
| Recurring financial income | 75 | €37 | - | -€37 | |
| Financial charges | 65/66B | €1,477 | €2,574 | +€1,098 | +74.3% |
| Recurring financial charges | 65 | €1,477 | €2,574 | +€1,098 | +74.3% |
| Profit (loss) for the period before taxes | 9903 | -€12,332 | -€13,465 | -€1,133 | -9.2% |
| Profit (loss) for the period | 9904 | -€12,332 | -€13,465 | -€1,133 | -9.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,332 | -€13,465 | -€1,133 | -9.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.