YOUSEF: 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.
YOUSEF
Largest movements
- Receivables within one year -€14,966
down €14,966 (-85.2%), from €17,557 to €2,591
of which Trade receivables: -€16,327
- Tangible fixed assets -€6,199
down €6,199 (-22.2%), from €27,955 to €21,756
- Stocks and contracts +€5,129
up €5,129 (+76.5%), from €6,707 to €11,836
- Cash -€2,098
down €2,098 (-5.9%), from €35,457 to €33,359
mainly Debts after one year (-€14,946) and Other debts (-€14,919)
- Debts after one year -€14,946
down €14,946 (-70.2%), from €21,304 to €6,358
- Other debts -€14,919
down €14,919 (-89.7%), from €16,639 to €1,720
- Profit (loss) carried forward +€14,007
up €14,007 (+217.2%), from €6,449 to €20,456
- Trade debts -€7,054
down €7,054 (-62.8%), from €11,232 to €4,178
- Tax, wage and social debts +€5,174
up €5,174 (+67.9%), from €7,620 to €12,794
- Depreciation +€3,018
up €3,018 (+94.9%), from €3,181 to €6,199
- Other operating charges +€1,710
up €1,710 (+349.9%), from €489 to €2,198
- Taxes -€1,422
down €1,422 (-19.9%), from €7,156 to €5,734
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 | €88,052 | €69,691 | -€18,362 | -20.9% |
| Fixed assets | 21/28 | €27,955 | €21,756 | -€6,199 | -22.2% |
| Tangible fixed assets | 22/27 | €27,955 | €21,756 | -€6,199 | -22.2% |
| Furniture and vehicles | 24 | €27,955 | €21,756 | -€6,199 | -22.2% |
| Current assets | 29/58 | €60,097 | €47,934 | -€12,163 | -20.2% |
| Stocks and contracts in progress | 3 | €6,707 | €11,836 | +€5,129 | +76.5% |
| Stocks | 30/36 | €6,707 | €11,836 | +€5,129 | +76.5% |
| Amounts receivable within one year | 40/41 | €17,557 | €2,591 | -€14,966 | -85.2% |
| Trade receivables | 40 | €17,557 | €1,230 | -€16,327 | -93.0% |
| Other amounts receivable | 41 | €0 | €1,362 | +€1,361 | +378116.7% |
| Cash at bank and in hand | 54/58 | €35,457 | €33,359 | -€2,098 | -5.9% |
| Deferred charges and accrued income | 490/1 | €375 | €148 | -€228 | -60.7% |
| Total equity and liabilities | 10/49 | €88,052 | €69,691 | -€18,362 | -20.9% |
| Equity | 10/15 | €26,909 | €40,916 | +€14,007 | +52.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,449 | €20,456 | +€14,007 | +217.2% |
| Amounts payable | 17/49 | €61,143 | €28,774 | -€32,368 | -52.9% |
| Amounts payable after more than one year | 17 | €21,304 | €6,358 | -€14,946 | -70.2% |
| Financial debts | 170/4 | €21,304 | €6,358 | -€14,946 | -70.2% |
| Amounts payable within one year | 42/48 | €39,705 | €22,417 | -€17,289 | -43.5% |
| Current portion of amounts payable after more than one year | 42 | €4,213 | €3,724 | -€489 | -11.6% |
| Trade debts | 44 | €11,232 | €4,178 | -€7,054 | -62.8% |
| Suppliers | 440/4 | €11,232 | €4,178 | -€7,054 | -62.8% |
| Taxes, remuneration and social security | 45 | €7,620 | €12,794 | +€5,174 | +67.9% |
| Taxes | 450/3 | €7,620 | €12,794 | +€5,174 | +67.9% |
| Other amounts payable | 47/48 | €16,639 | €1,720 | -€14,919 | -89.7% |
| Accrued charges and deferred income | 492/3 | €134 | - | -€134 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,181 | €6,199 | +€3,018 | +94.9% |
| Other operating charges | 640/8 | €489 | €2,198 | +€1,710 | +349.9% |
| Non-recurring operating charges | 66A | €69 | €204 | +€135 | +195.9% |
| Gross operating margin | 9900 | €29,516 | €29,488 | -€27 | -0.1% |
| Operating profit (loss) | 9901 | €25,777 | €20,887 | -€4,891 | -19.0% |
| Financial income | 75/76B | €0 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €1,113 | €1,146 | +€33 | +2.9% |
| Recurring financial charges | 65 | €1,113 | €1,146 | +€33 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | €24,665 | €19,741 | -€4,924 | -20.0% |
| Income taxes | 67/77 | €7,156 | €5,734 | -€1,422 | -19.9% |
| Profit (loss) for the period | 9904 | €17,509 | €14,007 | -€3,502 | -20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,509 | €14,007 | -€3,502 | -20.0% |
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 5 October 2026 via checked.be.