YASS-YANN: what changed
YASS-YANN
Largest movements
- Receivables within one year +€11,175
up €11,175 (+146%), from €7,647 to €18,821
- Tangible fixed assets -€3,313
down €3,313 (-38.6%), from €8,580 to €5,267
- Cash -€491
down €491 (-4.6%), from €10,599 to €10,108
mainly Receivables within one year (-€11,175) and Other debts (-€7,331)
- Trade debts +€12,283
up €12,283 (+205%), from €5,994 to €18,277
- Other debts -€7,331
down €7,331 (-36.2%), from €20,257 to €12,925
- Accrued charges and deferred income +€2,000
up €2,000 (+33.3%), from €6,000 to €8,000
- Profit (loss) carried forward +€899
up €899 (+10.5%), from -€8,597 to -€7,698
- Tax, wage and social debts -€480
down €480 (-40.9%), from €1,172 to €692
- Gross operating margin +€4,156
up €4,156 (+314%), from €1,323 to €5,479
- Financial charges -€498
down €498 (-54.8%), from €909 to €411
- Staff costs +€168
new in 2023: €168
Change in the result, 2022 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2022 and 2023 balance sheets and the 2023 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,826 | €34,196 | +€7,371 | +27.5% |
| Fixed assets | 21/28 | €8,580 | €5,267 | -€3,313 | -38.6% |
| Tangible fixed assets | 22/27 | €8,580 | €5,267 | -€3,313 | -38.6% |
| Land and buildings | 22 | €3,205 | €2,692 | -€513 | -16.0% |
| Plant, machinery and equipment | 23 | €875 | €575 | -€300 | -34.3% |
| Furniture and vehicles | 24 | €1,750 | €250 | -€1,500 | -85.7% |
| Other tangible fixed assets | 26 | €2,750 | €1,750 | -€1,000 | -36.4% |
| Current assets | 29/58 | €18,246 | €28,929 | +€10,684 | +58.6% |
| Amounts receivable within one year | 40/41 | €7,647 | €18,821 | +€11,175 | +146% |
| Trade receivables | 40 | €7,647 | €18,821 | +€11,175 | +146% |
| Cash at bank and in hand | 54/58 | €10,599 | €10,108 | -€491 | -4.6% |
| Total equity and liabilities | 10/49 | €26,826 | €34,196 | +€7,371 | +27.5% |
| Equity | 10/15 | -€6,597 | -€5,698 | +€899 | +13.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,597 | -€7,698 | +€899 | +10.5% |
| Amounts payable | 17/49 | €33,423 | €39,894 | +€6,472 | +19.4% |
| Amounts payable within one year | 42/48 | €27,423 | €31,894 | +€4,472 | +16.3% |
| Trade debts | 44 | €5,994 | €18,277 | +€12,283 | +205% |
| Suppliers | 440/4 | €5,994 | €18,277 | +€12,283 | +205% |
| Taxes, remuneration and social security | 45 | €1,172 | €692 | -€480 | -40.9% |
| Taxes | 450/3 | €1,172 | €692 | -€480 | -40.9% |
| Other amounts payable | 47/48 | €20,257 | €12,925 | -€7,331 | -36.2% |
| Accrued charges and deferred income | 492/3 | €6,000 | €8,000 | +€2,000 | +33.3% |
| Remuneration, social security and pensions | 62 | - | €168 | +€168 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,313 | €3,313 | = | 0.0% |
| Other operating charges | 640/8 | €677 | €707 | +€30 | +4.4% |
| Gross operating margin | 9900 | €1,323 | €5,479 | +€4,156 | +314% |
| Operating profit (loss) | 9901 | -€2,667 | €1,291 | +€3,959 | |
| Financial income | 75/76B | €24 | €18 | -€5 | -22.0% |
| Recurring financial income | 75 | €24 | €18 | -€5 | -22.0% |
| Financial charges | 65/66B | €909 | €411 | -€498 | -54.8% |
| Recurring financial charges | 65 | €909 | €411 | -€498 | -54.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,553 | €899 | +€4,451 | |
| Profit (loss) for the period | 9904 | -€3,553 | €899 | +€4,451 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,553 | €899 | +€4,451 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.