YRJ: 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.
YRJ
Largest movements
- Receivables within one year +€56,775
up €56,775 (+302.8%), from €18,752 to €75,527
of which Other amounts receivable: +€33,865
- Cash +€19,769
up €19,769 (+123.3%), from €16,028 to €35,796
mainly Net result for the year (+€36,480) and Tax, wage and social debts (+€23,896)
- Tangible fixed assets -€2,707
down €2,707 (-9.9%), from €27,268 to €24,561
- Profit (loss) carried forward +€36,480
up €36,480 (+428.6%), from €8,511 to €44,991
- Tax, wage and social debts +€23,896
up €23,896 (+87.9%), from €27,170 to €51,067
- Trade debts +€13,460
up €13,460 (+55.2%), from €24,367 to €37,827
- Gross operating margin -€6,991
down €6,991 (-10.7%), from €65,364 to €58,373
- Depreciation +€5,907
up €5,907 (+100.6%), from €5,869 to €11,775
- Financial income +€2,067
new in 2024: €2,067
- Taxes -€954
down €954 (-7.4%), from €12,921 to €11,967
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 | €62,048 | €135,884 | +€73,836 | +119.0% |
| Fixed assets | 21/28 | €27,268 | €24,561 | -€2,707 | -9.9% |
| Tangible fixed assets | 22/27 | €27,268 | €24,561 | -€2,707 | -9.9% |
| Furniture and vehicles | 24 | €27,268 | €24,561 | -€2,707 | -9.9% |
| Current assets | 29/58 | €34,780 | €111,323 | +€76,543 | +220.1% |
| Amounts receivable within one year | 40/41 | €18,752 | €75,527 | +€56,775 | +302.8% |
| Trade receivables | 40 | €18,752 | €41,662 | +€22,910 | +122.2% |
| Other amounts receivable | 41 | - | €33,865 | +€33,865 | |
| Cash at bank and in hand | 54/58 | €16,028 | €35,796 | +€19,769 | +123.3% |
| Total equity and liabilities | 10/49 | €62,048 | €135,884 | +€73,836 | +119.0% |
| Equity | 10/15 | €10,511 | €46,991 | +€36,480 | +347.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,511 | €44,991 | +€36,480 | +428.6% |
| Amounts payable | 17/49 | €51,537 | €88,893 | +€37,356 | +72.5% |
| Amounts payable within one year | 42/48 | €51,537 | €88,893 | +€37,356 | +72.5% |
| Trade debts | 44 | €24,367 | €37,827 | +€13,460 | +55.2% |
| Suppliers | 440/4 | €24,367 | €37,827 | +€13,460 | +55.2% |
| Taxes, remuneration and social security | 45 | €27,170 | €51,067 | +€23,896 | +87.9% |
| Taxes | 450/3 | €27,170 | €51,067 | +€23,896 | +87.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,869 | €11,775 | +€5,907 | +100.6% |
| Gross operating margin | 9900 | €65,364 | €58,373 | -€6,991 | -10.7% |
| Operating profit (loss) | 9901 | €59,495 | €46,597 | -€12,898 | -21.7% |
| Financial income | 75/76B | - | €2,067 | +€2,067 | |
| Recurring financial income | 75 | - | €2,067 | +€2,067 | |
| Financial charges | 65/66B | €280 | €217 | -€63 | -22.3% |
| Recurring financial charges | 65 | €280 | €217 | -€63 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | €59,216 | €48,447 | -€10,769 | -18.2% |
| Income taxes | 67/77 | €12,921 | €11,967 | -€954 | -7.4% |
| Profit (loss) for the period | 9904 | €46,295 | €36,480 | -€9,815 | -21.2% |
| Profit (loss) for the period to be appropriated | 9905 | €46,295 | €36,480 | -€9,815 | -21.2% |
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 7 October 2026 via checked.be.