ACCOUNTANCY YHM: 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.
ACCOUNTANCY YHM
Largest movements
- Cash +€25,875
up €25,875 (+83.8%), from €30,866 to €56,741
mainly Net result for the year (+€21,274) and Receivables within one year (+€7,823)
- Current investments +€12,000
up €12,000 (+15.4%), from €77,769 to €89,769
- Receivables within one year -€7,823
down €7,823 (-12.3%), from €63,383 to €55,560
of which Other amounts receivable: -€12,563
- Profit (loss) carried forward +€21,274
up €21,274 (+13.7%), from €155,457 to €176,731
- Other debts +€6,937
new in 2023: €6,937
- Depreciation -€3,221
no longer reported in 2023 (was €3,221)
- Gross operating margin +€826
up €826 (+2.7%), from €30,161 to €30,987
- Taxes +€499
up €499 (+6.2%), from €8,118 to €8,618
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €185,984 | €214,672 | +€28,688 | +15.4% |
| Fixed assets | 21/28 | €12,400 | €12,400 | = | 0.0% |
| Financial fixed assets | 28 | €12,400 | €12,400 | = | 0.0% |
| Current assets | 29/58 | €173,584 | €202,272 | +€28,688 | +16.5% |
| Amounts receivable within one year | 40/41 | €63,383 | €55,560 | -€7,823 | -12.3% |
| Trade receivables | 40 | €50,820 | €55,560 | +€4,740 | +9.3% |
| Other amounts receivable | 41 | €12,563 | - | -€12,563 | |
| Current investments | 50/53 | €77,769 | €89,769 | +€12,000 | +15.4% |
| Cash at bank and in hand | 54/58 | €30,866 | €56,741 | +€25,875 | +83.8% |
| Deferred charges and accrued income | 490/1 | €1,566 | €203 | -€1,364 | -87.1% |
| Total equity and liabilities | 10/49 | €185,984 | €214,672 | +€28,688 | +15.4% |
| Equity | 10/15 | €175,908 | €197,183 | +€21,274 | +12.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €155,457 | €176,731 | +€21,274 | +13.7% |
| Amounts payable | 17/49 | €10,076 | €17,490 | +€7,414 | +73.6% |
| Amounts payable within one year | 42/48 | €10,076 | €17,490 | +€7,414 | +73.6% |
| Trade debts | 44 | €107 | €101 | -€6 | -5.6% |
| Suppliers | 440/4 | €107 | €101 | -€6 | -5.6% |
| Taxes, remuneration and social security | 45 | €9,969 | €10,452 | +€483 | +4.8% |
| Taxes | 450/3 | €9,969 | €10,452 | +€483 | +4.8% |
| Other amounts payable | 47/48 | - | €6,937 | +€6,937 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,221 | - | -€3,221 | |
| Other operating charges | 640/8 | €979 | €992 | +€14 | +1.4% |
| Gross operating margin | 9900 | €30,161 | €30,987 | +€826 | +2.7% |
| Operating profit (loss) | 9901 | €25,961 | €29,994 | +€4,033 | +15.5% |
| Financial income | 75/76B | €188 | - | -€188 | |
| Recurring financial income | 75 | €188 | - | -€188 | |
| Financial charges | 65/66B | €65 | €102 | +€37 | +57.4% |
| Recurring financial charges | 65 | €65 | €102 | +€37 | +57.4% |
| Profit (loss) for the period before taxes | 9903 | €26,083 | €29,892 | +€3,809 | +14.6% |
| Income taxes | 67/77 | €8,118 | €8,618 | +€499 | +6.2% |
| Profit (loss) for the period | 9904 | €17,965 | €21,274 | +€3,309 | +18.4% |
| Profit (loss) for the period to be appropriated | 9905 | €17,965 | €21,274 | +€3,309 | +18.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2022 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.