123 YOGA: 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.
123 YOGA
Largest movements
- Cash +€19,746
up €19,746 (+875%), from €2,257 to €22,002
mainly Debts (+€41,141)
- Receivables within one year +€6,988
up €6,988 (+12.8%), from €54,700 to €61,688
- Deferred charges and accrued income +€2,239
new in 2021: €2,239
- Debts +€41,141
up €41,141 (+134%), from €30,608 to €71,748
of which Debts within one year: +€40,641
- Profit (loss) carried forward -€12,168
down €12,168 (-46.2%), from €26,349 to €14,181
- Gross operating margin +€3,036
up €3,036 (+17.6%), from -€17,296 to -€14,260
- Financial income +€2,239
new in 2021: €2,239
From the 2020 result to the 2021 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 2020 and 2021 balance sheets and the 2021 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,957 | €85,929 | +€28,973 | +50.9% |
| Current assets | 29/58 | €56,957 | €85,929 | +€28,973 | +50.9% |
| Amounts receivable within one year | 40/41 | €54,700 | €61,688 | +€6,988 | +12.8% |
| Other amounts receivable | 41 | - | €61,688 | +€61,688 | |
| Cash at bank and in hand | 54/58 | €2,257 | €22,002 | +€19,746 | +875% |
| Deferred charges and accrued income | 490/1 | - | €2,239 | +€2,239 | |
| Total equity and liabilities | 10/49 | €56,957 | €85,929 | +€28,973 | +50.9% |
| Equity | 10/15 | €26,349 | €14,181 | -€12,168 | -46.2% |
| Profit (loss) carried forward | 14 | €26,349 | €14,181 | -€12,168 | -46.2% |
| Amounts payable | 17/49 | €30,608 | €71,748 | +€41,141 | +134% |
| Amounts payable within one year | 42/48 | €368 | €41,008 | +€40,641 | +11,059% |
| Trade debts | 44 | - | €38,508 | +€38,508 | |
| Suppliers | 440/4 | - | €38,508 | +€38,508 | |
| Advances received on contracts in progress | 46 | - | €2,500 | +€2,500 | |
| Accrued charges and deferred income | 492/3 | - | €30,740 | +€30,740 | |
| Gross operating margin | 9900 | -€17,296 | -€14,260 | +€3,036 | +17.6% |
| Operating profit (loss) | 9901 | -€17,296 | -€14,260 | +€3,036 | +17.6% |
| Financial income | 75/76B | - | €2,239 | +€2,239 | |
| Recurring financial income | 75 | - | €2,239 | +€2,239 | |
| Financial charges | 65/66B | - | €147 | +€147 | |
| Recurring financial charges | 65 | €73 | €147 | +€74 | +101% |
| Profit (loss) for the period before taxes | 9903 | -€17,369 | -€12,168 | +€5,201 | +29.9% |
| Profit (loss) for the period | 9904 | -€17,369 | -€12,168 | +€5,201 | +29.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,369 | -€12,168 | +€5,201 | +29.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.