YESMLS: 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.
YESMLS
Largest movements
- Receivables within one year -€35,444
down €35,444 (-37.0%), from €95,899 to €60,455
of which Trade receivables: -€25,101
- Intangible fixed assets +€30,813
new in 2023: €30,813
- Cash +€14,818
up €14,818 (+679.5%), from €2,181 to €16,998
mainly Receivables within one year (+€35,444) and Other debts (+€11,017)
- Tangible fixed assets +€9,988
up €9,988 (+18.8%), from €53,182 to €63,169
of which Land and buildings: +€10,987
- Other debts +€11,017
up €11,017 (+104.9%), from €10,500 to €21,517
- Trade debts +€9,459
up €9,459 (+17.3%), from €54,649 to €64,108
- Gross operating margin -€106,378
down €106,378 (-96.3%), from €110,478 to €4,100
- Taxes -€16,823
down €16,823 (-100.0%), from €16,823 to €0
- Other operating charges -€10,293
down €10,293 (-95.7%), from €10,750 to €457
- Depreciation -€1,840
down €1,840 (-37.3%), from €4,937 to €3,097
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.
Cash bridge derived
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 | €151,262 | €171,436 | +€20,174 | +13.3% |
| Fixed assets | 21/28 | €53,182 | €93,983 | +€40,801 | +76.7% |
| Intangible fixed assets | 21 | - | €30,813 | +€30,813 | |
| Tangible fixed assets | 22/27 | €53,182 | €63,169 | +€9,988 | +18.8% |
| Land and buildings | 22 | €51,721 | €62,709 | +€10,987 | +21.2% |
| Furniture and vehicles | 24 | €1,460 | €460 | -€1,000 | -68.5% |
| Current assets | 29/58 | €98,080 | €77,454 | -€20,626 | -21.0% |
| Amounts receivable within one year | 40/41 | €95,899 | €60,455 | -€35,444 | -37.0% |
| Trade receivables | 40 | €55,848 | €30,746 | -€25,101 | -44.9% |
| Other amounts receivable | 41 | €40,052 | €29,709 | -€10,343 | -25.8% |
| Cash at bank and in hand | 54/58 | €2,181 | €16,998 | +€14,818 | +679.5% |
| Total equity and liabilities | 10/49 | €151,262 | €171,436 | +€20,174 | +13.3% |
| Equity | 10/15 | €69,290 | €68,989 | -€301 | -0.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €66,790 | €66,489 | -€301 | -0.5% |
| Distributable reserves | 133 | €66,790 | €66,489 | -€301 | -0.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €81,972 | €102,447 | +€20,476 | +25.0% |
| Amounts payable within one year | 42/48 | €81,972 | €102,447 | +€20,476 | +25.0% |
| Trade debts | 44 | €54,649 | €64,108 | +€9,459 | +17.3% |
| Suppliers | 440/4 | €54,649 | €64,108 | +€9,459 | +17.3% |
| Taxes, remuneration and social security | 45 | €16,823 | €16,823 | = | 0.0% |
| Taxes | 450/3 | €16,823 | €16,823 | = | 0.0% |
| Other amounts payable | 47/48 | €10,500 | €21,517 | +€11,017 | +104.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,937 | €3,097 | -€1,840 | -37.3% |
| Other operating charges | 640/8 | €10,750 | €457 | -€10,293 | -95.7% |
| Gross operating margin | 9900 | €110,478 | €4,100 | -€106,378 | -96.3% |
| Operating profit (loss) | 9901 | €94,791 | €546 | -€94,245 | -99.4% |
| Financial income | 75/76B | €137 | €0 | -€137 | -100.0% |
| Recurring financial income | 75 | €137 | €0 | -€137 | -100.0% |
| Financial charges | 65/66B | €815 | €847 | +€32 | +3.9% |
| Recurring financial charges | 65 | €815 | €847 | +€32 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | €94,113 | -€301 | -€94,414 | |
| Income taxes | 67/77 | €16,823 | €0 | -€16,823 | -100.0% |
| Profit (loss) for the period | 9904 | €77,290 | -€301 | -€77,592 | |
| Profit (loss) for the period to be appropriated | 9905 | €77,290 | -€301 | -€77,592 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.