YABO: 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.
YABO
Largest movements
- Receivables within one year +€2,292
up €2,292 (+5.6%), from €41,264 to €43,556
of which Trade receivables: +€2,668
- Cash -€1,528
down €1,528 (-16.7%), from €9,131 to €7,604
mainly Trade debts (-€5,530) and Receivables within one year (-€2,292)
- Deferred charges and accrued income +€1,504
new in 2023: €1,504
- Tangible fixed assets -€990
down €990 (-29.1%), from €3,401 to €2,411
of which Other tangible fixed assets: -€779
- Profit (loss) carried forward +€5,901
up €5,901 (+22.5%), from -€26,252 to -€20,351
- Trade debts -€5,530
down €5,530 (-12.9%), from €42,780 to €37,250
- Tax, wage and social debts +€908
up €908 (+19.7%), from €4,606 to €5,513
of which Remuneration and social security: +€562
- Gross operating margin -€23,576
down €23,576 (-74.1%), from €31,832 to €8,256
- Staff costs -€11,657
down €11,657, from €11,332 to -€325
- Taxes -€5,273
down €5,273, from €2,770 to -€2,502
- Other operating charges -€2,338
down €2,338 (-55.3%), from €4,225 to €1,887
- Depreciation -€2,295
down €2,295 (-69.9%), from €3,284 to €990
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.
Cash bridge derived
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 | €83,634 | €84,913 | +€1,279 | +1.5% |
| Fixed assets | 21/28 | €3,401 | €2,411 | -€990 | -29.1% |
| Tangible fixed assets | 22/27 | €3,401 | €2,411 | -€990 | -29.1% |
| Plant, machinery and equipment | 23 | €211 | €0 | -€211 | -100.0% |
| Other tangible fixed assets | 26 | €3,190 | €2,411 | -€779 | -24.4% |
| Current assets | 29/58 | €80,233 | €82,502 | +€2,269 | +2.8% |
| Stocks and contracts in progress | 3 | €29,838 | €29,838 | = | 0.0% |
| Stocks | 30/36 | €29,838 | €29,838 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €41,264 | €43,556 | +€2,292 | +5.6% |
| Trade receivables | 40 | €33,464 | €36,133 | +€2,668 | +8.0% |
| Other amounts receivable | 41 | €7,799 | €7,423 | -€377 | -4.8% |
| Cash at bank and in hand | 54/58 | €9,131 | €7,604 | -€1,528 | -16.7% |
| Deferred charges and accrued income | 490/1 | - | €1,504 | +€1,504 | |
| Total equity and liabilities | 10/49 | €83,634 | €84,913 | +€1,279 | +1.5% |
| Equity | 10/15 | -€13,752 | -€7,851 | +€5,901 | +42.9% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,252 | -€20,351 | +€5,901 | +22.5% |
| Amounts payable | 17/49 | €97,386 | €92,764 | -€4,622 | -4.7% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 170/4 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €47,386 | €42,764 | -€4,622 | -9.8% |
| Trade debts | 44 | €42,780 | €37,250 | -€5,530 | -12.9% |
| Suppliers | 440/4 | €42,780 | €37,250 | -€5,530 | -12.9% |
| Taxes, remuneration and social security | 45 | €4,606 | €5,513 | +€908 | +19.7% |
| Taxes | 450/3 | €4,606 | €4,951 | +€345 | +7.5% |
| Remuneration and social security | 454/9 | - | €562 | +€562 | |
| Remuneration, social security and pensions | 62 | €11,332 | -€325 | -€11,657 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,284 | €990 | -€2,295 | -69.9% |
| Other operating charges | 640/8 | €4,225 | €1,887 | -€2,338 | -55.3% |
| Gross operating margin | 9900 | €31,832 | €8,256 | -€23,576 | -74.1% |
| Operating profit (loss) | 9901 | €12,990 | €5,705 | -€7,286 | -56.1% |
| Financial charges | 65/66B | €4,482 | €2,306 | -€2,176 | -48.6% |
| Recurring financial charges | 65 | €4,482 | €2,306 | -€2,176 | -48.6% |
| Profit (loss) for the period before taxes | 9903 | €8,508 | €3,399 | -€5,109 | -60.1% |
| Income taxes | 67/77 | €2,770 | -€2,502 | -€5,273 | |
| Profit (loss) for the period | 9904 | €5,738 | €5,901 | +€163 | +2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,738 | €5,901 | +€163 | +2.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.