YSIMAC: 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.
YSIMAC
Largest movements
- Cash -€19,835
down €19,835 (-30.6%), from €64,835 to €45,000
mainly Other debts (-€81,557) and Contributions, distributions and other (-€12,000)
- Receivables within one year -€14,314
down €14,314 (-27.0%), from €53,095 to €38,780
of which Other amounts receivable: -€15,953
- Tangible fixed assets -€2,644
down €2,644 (-8.8%), from €30,186 to €27,542
of which Furniture and vehicles: -€3,601
- Other debts -€81,557
down €81,557 (-60.8%), from €134,176 to €52,620
- Profit (loss) carried forward +€36,223
up €36,223 (+2226.2%), from €1,627 to €37,851
- Tax, wage and social debts +€4,943
up €4,943 (+86.1%), from €5,741 to €10,684
of which Taxes: +€5,098
- Trade debts +€2,685
up €2,685 (+127.0%), from €2,114 to €4,799
- Gross operating margin -€6,415
down €6,415 (-8.0%), from €80,557 to €74,143
- Financial charges +€1,200
up €1,200 (+98.2%), from €1,222 to €2,421
- Taxes +€957
up €957 (+5.8%), from €16,494 to €17,451
- Depreciation +€909
up €909 (+21.1%), from €4,308 to €5,217
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 | €149,069 | €111,369 | -€37,699 | -25.3% |
| Formation expenses | 20 | €477 | €18 | -€460 | -96.3% |
| Fixed assets | 21/28 | €30,186 | €27,542 | -€2,644 | -8.8% |
| Tangible fixed assets | 22/27 | €30,186 | €27,542 | -€2,644 | -8.8% |
| Furniture and vehicles | 24 | €10,130 | €6,529 | -€3,601 | -35.5% |
| Other tangible fixed assets | 26 | €20,056 | €21,013 | +€957 | +4.8% |
| Current assets | 29/58 | €118,405 | €83,810 | -€34,595 | -29.2% |
| Amounts receivable within one year | 40/41 | €53,095 | €38,780 | -€14,314 | -27.0% |
| Trade receivables | 40 | €36,039 | €37,677 | +€1,638 | +4.5% |
| Other amounts receivable | 41 | €17,056 | €1,103 | -€15,953 | -93.5% |
| Cash at bank and in hand | 54/58 | €64,835 | €45,000 | -€19,835 | -30.6% |
| Deferred charges and accrued income | 490/1 | €475 | €30 | -€445 | -93.7% |
| Total equity and liabilities | 10/49 | €149,069 | €111,369 | -€37,699 | -25.3% |
| Equity | 10/15 | €6,627 | €42,851 | +€36,223 | +546.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,627 | €37,851 | +€36,223 | +2226.2% |
| Amounts payable | 17/49 | €142,441 | €68,519 | -€73,923 | -51.9% |
| Amounts payable within one year | 42/48 | €142,031 | €68,103 | -€73,928 | -52.1% |
| Trade debts | 44 | €2,114 | €4,799 | +€2,685 | +127.0% |
| Suppliers | 440/4 | €2,114 | €4,799 | +€2,685 | +127.0% |
| Taxes, remuneration and social security | 45 | €5,741 | €10,684 | +€4,943 | +86.1% |
| Taxes | 450/3 | €3,389 | €8,487 | +€5,098 | +150.4% |
| Remuneration and social security | 454/9 | €2,352 | €2,197 | -€155 | -6.6% |
| Other amounts payable | 47/48 | €134,176 | €52,620 | -€81,557 | -60.8% |
| Accrued charges and deferred income | 492/3 | €410 | €416 | +€5 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,308 | €5,217 | +€909 | +21.1% |
| Other operating charges | 640/8 | €869 | €829 | -€40 | -4.6% |
| Gross operating margin | 9900 | €80,557 | €74,143 | -€6,415 | -8.0% |
| Operating profit (loss) | 9901 | €75,380 | €68,096 | -€7,284 | -9.7% |
| Financial income | 75/76B | €11 | €0 | -€11 | -99.9% |
| Recurring financial income | 75 | €11 | €0 | -€11 | -99.9% |
| Financial charges | 65/66B | €1,222 | €2,421 | +€1,200 | +98.2% |
| Recurring financial charges | 65 | €1,222 | €2,421 | +€1,200 | +98.2% |
| Profit (loss) for the period before taxes | 9903 | €74,169 | €65,675 | -€8,494 | -11.5% |
| Income taxes | 67/77 | €16,494 | €17,451 | +€957 | +5.8% |
| Profit (loss) for the period | 9904 | €57,674 | €48,223 | -€9,451 | -16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €57,674 | €48,223 | -€9,451 | -16.4% |
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 28 September 2026 via checked.be.