YEBRA: 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.
YEBRA
Largest movements
- Stocks and contracts -€103,985
down €103,985 (-33.1%), from €314,238 to €210,254
- Receivables within one year +€58,362
up €58,362 (+111%), from €52,810 to €111,172
of which Trade receivables: +€100,304
- Trade debts -€54,176
down €54,176 (-51.1%), from €106,072 to €51,896
- Tax, wage and social debts +€9,080
up €9,080 (+434%), from €2,090 to €11,170
of which Taxes: +€5,480
- Gross operating margin +€5,071
up €5,071 (+303%), from €1,672 to €6,744
- Other operating charges -€808
down €808 (-64.4%), from €1,256 to €447
- Financial charges +€339
up €339 (+14.1%), from €2,413 to €2,752
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 | €367,423 | €321,800 | -€45,623 | -12.4% |
| Current assets | 29/58 | €367,423 | €321,800 | -€45,623 | -12.4% |
| Stocks and contracts in progress | 3 | €314,238 | €210,254 | -€103,985 | -33.1% |
| Stocks | 30/36 | €314,238 | €210,254 | -€103,985 | -33.1% |
| Amounts receivable within one year | 40/41 | €52,810 | €111,172 | +€58,362 | +111% |
| Trade receivables | 40 | - | €100,304 | +€100,304 | |
| Other amounts receivable | 41 | €52,810 | €10,868 | -€41,942 | -79.4% |
| Cash at bank and in hand | 54/58 | €375 | €375 | = | 0.0% |
| Total equity and liabilities | 10/49 | €367,423 | €321,800 | -€45,623 | -12.4% |
| Equity | 10/15 | €36,608 | €40,152 | +€3,544 | +9.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,157 | €19,701 | +€3,544 | +21.9% |
| Amounts payable | 17/49 | €330,815 | €281,648 | -€49,167 | -14.9% |
| Amounts payable within one year | 42/48 | €330,815 | €281,648 | -€49,167 | -14.9% |
| Financial debts | 43 | €14,658 | €13,655 | -€1,003 | -6.8% |
| Credit institutions | 430/8 | €14,658 | €13,655 | -€1,003 | -6.8% |
| Trade debts | 44 | €106,072 | €51,896 | -€54,176 | -51.1% |
| Suppliers | 440/4 | €106,072 | €51,896 | -€54,176 | -51.1% |
| Taxes, remuneration and social security | 45 | €2,090 | €11,170 | +€9,080 | +434% |
| Taxes | 450/3 | €890 | €6,370 | +€5,480 | +616% |
| Remuneration and social security | 454/9 | €1,200 | €4,800 | +€3,600 | +300% |
| Other amounts payable | 47/48 | €207,995 | €204,927 | -€3,068 | -1.5% |
| Other operating charges | 640/8 | €1,256 | €447 | -€808 | -64.4% |
| Gross operating margin | 9900 | €1,672 | €6,744 | +€5,071 | +303% |
| Operating profit (loss) | 9901 | €417 | €6,296 | +€5,879 | +1,411% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €2,413 | €2,752 | +€339 | +14.1% |
| Recurring financial charges | 65 | €2,413 | €2,752 | +€339 | +14.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,993 | €3,544 | +€5,537 | |
| Profit (loss) for the period | 9904 | -€1,993 | €3,544 | +€5,537 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,993 | €3,544 | +€5,537 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.