YANDA ZEN: 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.
YANDA ZEN
Largest movements
- Tangible fixed assets -€5,420
down €5,420 (-34.3%), from €15,785 to €10,365
of which Furniture and vehicles: -€2,975
- Receivables within one year -€4,629
down €4,629 (-13.3%), from €34,724 to €30,095
of which Trade receivables: -€5,068
- Cash -€649
down €649 (-99.7%), from €651 to €2
mainly Other debts (-€5,143) and Net result for the year (-€3,375)
- Other debts -€5,143
down €5,143 (-12.1%), from €42,495 to €37,352
- Profit (loss) carried forward -€3,375
down €3,375 (-22.1%), from -€15,278 to -€18,653
- Trade debts -€1,863
down €1,863 (-12.1%), from €15,451 to €13,588
- Staff costs -€16,507
down €16,507 (-85.3%), from €19,348 to €2,841
- Gross operating margin -€10,343
down €10,343 (-64.3%), from €16,074 to €5,731
- Depreciation -€3,630
down €3,630 (-40.1%), from €9,050 to €5,420
- Other operating charges -€2,144
down €2,144 (-84.0%), from €2,553 to €409
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 | €51,205 | €40,462 | -€10,743 | -21.0% |
| Fixed assets | 21/28 | €15,785 | €10,365 | -€5,420 | -34.3% |
| Tangible fixed assets | 22/27 | €15,785 | €10,365 | -€5,420 | -34.3% |
| Plant, machinery and equipment | 23 | €5,857 | €3,412 | -€2,445 | -41.7% |
| Furniture and vehicles | 24 | €9,928 | €6,953 | -€2,975 | -30.0% |
| Current assets | 29/58 | €35,420 | €30,097 | -€5,323 | -15.0% |
| Amounts receivable within one year | 40/41 | €34,724 | €30,095 | -€4,629 | -13.3% |
| Trade receivables | 40 | €34,324 | €29,256 | -€5,068 | -14.8% |
| Other amounts receivable | 41 | €400 | €839 | +€439 | +110% |
| Cash at bank and in hand | 54/58 | €651 | €2 | -€649 | -99.7% |
| Deferred charges and accrued income | 490/1 | €45 | - | -€45 | |
| Total equity and liabilities | 10/49 | €51,205 | €40,462 | -€10,743 | -21.0% |
| Equity | 10/15 | -€13,278 | -€16,653 | -€3,375 | -25.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,278 | -€18,653 | -€3,375 | -22.1% |
| Amounts payable | 17/49 | €64,483 | €57,115 | -€7,368 | -11.4% |
| Amounts payable within one year | 42/48 | €64,483 | €57,115 | -€7,368 | -11.4% |
| Trade debts | 44 | €15,451 | €13,588 | -€1,863 | -12.1% |
| Suppliers | 440/4 | €15,451 | €13,588 | -€1,863 | -12.1% |
| Taxes, remuneration and social security | 45 | €6,537 | €6,175 | -€362 | -5.5% |
| Taxes | 450/3 | €4,438 | €3,205 | -€1,233 | -27.8% |
| Remuneration and social security | 454/9 | €2,099 | €2,970 | +€871 | +41.5% |
| Other amounts payable | 47/48 | €42,495 | €37,352 | -€5,143 | -12.1% |
| Remuneration, social security and pensions | 62 | €19,348 | €2,841 | -€16,507 | -85.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,050 | €5,420 | -€3,630 | -40.1% |
| Other operating charges | 640/8 | €2,553 | €409 | -€2,144 | -84.0% |
| Gross operating margin | 9900 | €16,074 | €5,731 | -€10,343 | -64.3% |
| Operating profit (loss) | 9901 | -€14,877 | -€2,939 | +€11,938 | +80.2% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €402 | €436 | +€34 | +8.5% |
| Recurring financial charges | 65 | €402 | €436 | +€34 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | -€15,278 | -€3,375 | +€11,903 | +77.9% |
| Profit (loss) for the period | 9904 | -€15,278 | -€3,375 | +€11,903 | +77.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,278 | -€3,375 | +€11,903 | +77.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.