YASMAR: 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.
YASMAR
Largest movements
- Receivables within one year +€1,482
new in 2022: €1,482
- Cash -€1,117
down €1,117 (-78.5%), from €1,423 to €305
mainly Net result for the year (-€3,060) and Tax, wage and social debts (-€1,939)
- Stocks and contracts -€530
down €530 (-3.4%), from €15,510 to €14,980
- Other debts +€4,574
up €4,574 (+12.5%), from €36,623 to €41,197
- Profit (loss) carried forward -€3,060
down €3,060 (-7.2%), from -€42,312 to -€45,373
- Tax, wage and social debts -€1,939
no longer reported in 2022 (was €1,939)
- Trade debts +€259
up €259 (+11.3%), from €2,294 to €2,554
- Gross operating margin +€7,111
up €7,111 (+72.4%), from -€9,825 to -€2,715
- Other operating charges -€787
no longer reported in 2022 (was €787)
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,144 | €16,978 | -€165 | -1.0% |
| Fixed assets | 21/28 | €211 | €211 | = | 0.0% |
| Financial fixed assets | 28 | €211 | €211 | = | 0.0% |
| Current assets | 29/58 | €16,933 | €16,767 | -€165 | -1.0% |
| Stocks and contracts in progress | 3 | €15,510 | €14,980 | -€530 | -3.4% |
| Stocks | 30/36 | €15,510 | €14,980 | -€530 | -3.4% |
| Amounts receivable within one year | 40/41 | - | €1,482 | +€1,482 | |
| Other amounts receivable | 41 | - | €1,482 | +€1,482 | |
| Cash at bank and in hand | 54/58 | €1,423 | €305 | -€1,117 | -78.5% |
| Total equity and liabilities | 10/49 | €17,144 | €16,978 | -€165 | -1.0% |
| Equity | 10/15 | -€23,712 | -€26,773 | -€3,060 | -12.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Profit (loss) carried forward | 14 | -€42,312 | -€45,373 | -€3,060 | -7.2% |
| Amounts payable | 17/49 | €40,856 | €43,751 | +€2,895 | +7.1% |
| Amounts payable within one year | 42/48 | €40,856 | €43,751 | +€2,895 | +7.1% |
| Trade debts | 44 | €2,294 | €2,554 | +€259 | +11.3% |
| Suppliers | 440/4 | €2,294 | €2,554 | +€259 | +11.3% |
| Taxes, remuneration and social security | 45 | €1,939 | - | -€1,939 | |
| Taxes | 450/3 | €1,939 | - | -€1,939 | |
| Other amounts payable | 47/48 | €36,623 | €41,197 | +€4,574 | +12.5% |
| Other operating charges | 640/8 | €787 | - | -€787 | |
| Gross operating margin | 9900 | -€9,825 | -€2,715 | +€7,111 | +72.4% |
| Operating profit (loss) | 9901 | -€10,612 | -€2,715 | +€7,897 | +74.4% |
| Financial charges | 65/66B | €253 | €345 | +€92 | +36.4% |
| Recurring financial charges | 65 | €253 | €345 | +€92 | +36.4% |
| Profit (loss) for the period before taxes | 9903 | -€10,865 | -€3,060 | +€7,805 | +71.8% |
| Profit (loss) for the period | 9904 | -€10,865 | -€3,060 | +€7,805 | +71.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,865 | -€3,060 | +€7,805 | +71.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.