YASPAR: 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.
YASPAR
Largest movements
- Cash -€24,129
down €24,129 (-41.0%), from €58,800 to €34,671
mainly Net result for the year (-€23,982) and Receivables within one year (-€11,998)
- Receivables within one year +€11,998
up €11,998 (+76.8%), from €15,632 to €27,630
- Tangible fixed assets -€5,649
down €5,649 (-22.9%), from €24,630 to €18,981
- Profit (loss) carried forward -€23,982
down €23,982, from €18,150 to -€5,832
- Debts within one year +€13,946
up €13,946 (+20.1%), from €69,235 to €83,180
- Debts after one year -€7,743
down €7,743 (-59.2%), from €13,077 to €5,334
- Gross operating margin -€33,295
down €33,295 (-94.2%), from €35,357 to €2,062
- Taxes -€6,637
down €6,637 (-97.8%), from €6,787 to €150
- Depreciation +€1,358
up €1,358 (+14.6%), from €9,325 to €10,683
From the 2011 result to the 2012 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 2011 and 2012 balance sheets and the 2012 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2011 | 2012 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €101,561 | €83,782 | -€17,779 | -17.5% |
| Fixed assets | 21/28 | €24,630 | €18,981 | -€5,649 | -22.9% |
| Tangible fixed assets | 22/27 | €24,630 | €18,981 | -€5,649 | -22.9% |
| Current assets | 29/58 | €76,931 | €64,801 | -€12,130 | -15.8% |
| Stocks and contracts in progress | 3 | €2,500 | €2,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15,632 | €27,630 | +€11,998 | +76.8% |
| Cash at bank and in hand | 54/58 | €58,800 | €34,671 | -€24,129 | -41.0% |
| Total equity and liabilities | 10/49 | €101,561 | €83,782 | -€17,779 | -17.5% |
| Equity | 10/15 | €19,250 | -€4,732 | -€23,982 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,150 | -€5,832 | -€23,982 | |
| Amounts payable | 17/49 | €82,311 | €88,514 | +€6,203 | +7.5% |
| Amounts payable after more than one year | 17 | €13,077 | €5,334 | -€7,743 | -59.2% |
| Amounts payable within one year | 42/48 | €69,235 | €83,180 | +€13,946 | +20.1% |
| Trade debts | 44 | €2,864 | €2,380 | -€484 | -16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,325 | €10,683 | +€1,358 | +14.6% |
| Gross operating margin | 9900 | €35,357 | €2,062 | -€33,295 | -94.2% |
| Operating profit (loss) | 9901 | €22,574 | -€9,771 | -€32,346 | |
| Recurring financial income | 75 | €93 | €135 | +€42 | +45.2% |
| Recurring financial charges | 65 | €1,375 | €849 | -€525 | -38.2% |
| Profit (loss) for the period before taxes | 9903 | €21,292 | -€23,832 | -€45,124 | |
| Income taxes | 67/77 | €6,787 | €150 | -€6,637 | -97.8% |
| Profit (loss) for the period | 9904 | €14,505 | -€23,982 | -€38,487 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,505 | -€23,982 | -€38,487 |
Source: filed annual accounts (NBB), financial years ended 30 September 2011 and 30 September 2012. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.