YD-S': what changed
Two fiscal 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.
YD-S'
Largest movements
- Financial fixed assets -€15,000
down €15,000 (-100.0%), from €15,001 to €1
- Other debts -€12,518
down €12,518 (-39.1%), from €32,017 to €19,499
- Profit (loss) carried forward -€2,482
down €2,482 (-42.0%), from -€5,915 to -€8,398
- Gross operating margin -€7,625
down €7,625, from €6,987 to -€638
- Other operating charges +€598
up €598 (+73.0%), from €820 to €1,418
- Financial charges +€286
up €286 (+204.7%), from €140 to €426
From the 2021 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.
Cash bridge derived
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €46,101 | €31,101 | -€15,000 | -32.5% |
| Fixed assets | 21/28 | €15,001 | €1 | -€15,000 | -100.0% |
| Financial fixed assets | 28 | €15,001 | €1 | -€15,000 | -100.0% |
| Current assets | 29/58 | €31,100 | €31,100 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €31,100 | €31,100 | = | 0.0% |
| Other amounts receivable | 41 | €31,100 | €31,100 | = | 0.0% |
| Total equity and liabilities | 10/49 | €46,101 | €31,101 | -€15,000 | -32.5% |
| Equity | 10/15 | €14,085 | €11,602 | -€2,482 | -17.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,915 | -€8,398 | -€2,482 | -42.0% |
| Amounts payable | 17/49 | €32,017 | €19,499 | -€12,518 | -39.1% |
| Amounts payable within one year | 42/48 | €32,017 | €19,499 | -€12,518 | -39.1% |
| Other amounts payable | 47/48 | €32,017 | €19,499 | -€12,518 | -39.1% |
| Other operating charges | 640/8 | €820 | €1,418 | +€598 | +73.0% |
| Gross operating margin | 9900 | €6,987 | -€638 | -€7,625 | |
| Operating profit (loss) | 9901 | €6,167 | -€2,057 | -€8,224 | |
| Financial charges | 65/66B | €140 | €426 | +€286 | +204.7% |
| Recurring financial charges | 65 | €140 | €426 | +€286 | +204.7% |
| Profit (loss) for the period before taxes | 9903 | €6,027 | -€2,482 | -€8,510 | |
| Profit (loss) for the period | 9904 | €6,027 | -€2,482 | -€8,510 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,027 | -€2,482 | -€8,510 |
Source: filed annual accounts (NBB), fiscal years ended 28 February 2021 and 31 January 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.