YAHYIOUI: 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.
YAHYIOUI
Largest movements
- Tangible fixed assets +€30,367
up €30,367 (+2,286%), from €1,328 to €31,696
- Receivables within one year -€4,587
down €4,587 (-13.2%), from €34,712 to €30,125
of which Other amounts receivable: -€2,401
- Profit (loss) carried forward +€14,010
up €14,010 (+75.5%), from -€18,553 to -€4,542
- Tax, wage and social debts +€11,500
up €11,500 (+788%), from €1,459 to €12,959
- Short-term financial debts +€1,177
up €1,177 (+26.8%), from €4,398 to €5,575
- Trade debts -€907
down €907 (-82.8%), from €1,095 to €188
- Gross operating margin +€45,229
up €45,229 (+1,051%), from €4,302 to €49,531
- Other operating charges +€4,213
up €4,213 (+1,750%), from €241 to €4,453
- Depreciation +€3,497
up €3,497 (+550%), from €636 to €4,133
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,040 | €61,820 | +€25,780 | +71.5% |
| Fixed assets | 21/28 | €1,328 | €31,696 | +€30,367 | +2,286% |
| Tangible fixed assets | 22/27 | €1,328 | €31,696 | +€30,367 | +2,286% |
| Furniture and vehicles | 24 | €1,328 | €31,696 | +€30,367 | +2,286% |
| Current assets | 29/58 | €34,712 | €30,125 | -€4,587 | -13.2% |
| Amounts receivable within one year | 40/41 | €34,712 | €30,125 | -€4,587 | -13.2% |
| Trade receivables | 40 | €3,288 | €1,103 | -€2,186 | -66.5% |
| Other amounts receivable | 41 | €31,423 | €29,022 | -€2,401 | -7.6% |
| Total equity and liabilities | 10/49 | €36,040 | €61,820 | +€25,780 | +71.5% |
| Equity | 10/15 | €29,088 | €43,099 | +€14,010 | +48.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €41,441 | €41,441 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €39,586 | €39,586 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,553 | -€4,542 | +€14,010 | +75.5% |
| Amounts payable | 17/49 | €6,952 | €18,721 | +€11,770 | +169% |
| Amounts payable within one year | 42/48 | €6,952 | €18,721 | +€11,770 | +169% |
| Financial debts | 43 | €4,398 | €5,575 | +€1,177 | +26.8% |
| Credit institutions | 430/8 | €4,398 | €5,575 | +€1,177 | +26.8% |
| Trade debts | 44 | €1,095 | €188 | -€907 | -82.8% |
| Suppliers | 440/4 | €1,095 | €188 | -€907 | -82.8% |
| Taxes, remuneration and social security | 45 | €1,459 | €12,959 | +€11,500 | +788% |
| Taxes | 450/3 | €1,459 | €12,959 | +€11,500 | +788% |
| Non-recurring operating income | 76A | €485 | - | -€485 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €636 | €4,133 | +€3,497 | +550% |
| Other operating charges | 640/8 | €241 | €4,453 | +€4,213 | +1,750% |
| Non-recurring operating charges | 66A | €8,613 | €27,625 | +€19,012 | +221% |
| Gross operating margin | 9900 | €4,302 | €49,531 | +€45,229 | +1,051% |
| Operating profit (loss) | 9901 | -€5,187 | €13,320 | +€18,507 | |
| Financial income | 75/76B | €1,688 | €1,596 | -€91 | -5.4% |
| Recurring financial income | 75 | €1,688 | €1,596 | -€91 | -5.4% |
| Financial charges | 65/66B | €418 | €906 | +€488 | +117% |
| Recurring financial charges | 65 | €418 | €906 | +€488 | +117% |
| Profit (loss) for the period before taxes | 9903 | -€3,917 | €14,010 | +€17,928 | |
| Income taxes | 67/77 | €51 | - | -€51 | |
| Profit (loss) for the period | 9904 | -€3,968 | €14,010 | +€17,979 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,968 | €14,010 | +€17,979 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.