YEZAN: 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.
YEZAN
Largest movements
- Cash -€21,300
down €21,300 (-81.5%), from €26,143 to €4,843
mainly Net result for the year (-€30,262) and Stocks and contracts (-€6,051)
- Receivables within one year -€9,646
down €9,646 (-24.6%), from €39,275 to €29,629
- Stocks and contracts +€6,051
up €6,051 (+526.4%), from €1,149 to €7,200
- Tangible fixed assets -€5,719
down €5,719 (-61.3%), from €9,323 to €3,604
- Profit (loss) carried forward -€30,262
down €30,262, from €42 to -€30,220
- Purchases and services +€115,708
new in 2020: €115,708
- Turnover +€104,299
new in 2020: €104,299
- Gross operating margin -€95,570
down €95,570, from €80,492 to -€15,078
- Staff costs +€23,805
new in 2020: €23,805
- Financial income +€16,080
new in 2020: €16,080
of which Non-recurring financial income: +€16,080
From the 2019 result to the 2020 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 2019 and 2020 balance sheets and the 2020 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2019 | 2020 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €76,232 | €45,276 | -€30,956 | -40.6% |
| Formation expenses | 20 | €320 | - | -€320 | |
| Fixed assets | 21/28 | €9,323 | €3,604 | -€5,719 | -61.3% |
| Tangible fixed assets | 22/27 | €9,323 | €3,604 | -€5,719 | -61.3% |
| Furniture and vehicles | 24 | - | €1,125 | +€1,125 | |
| Other tangible fixed assets | 26 | - | €2,479 | +€2,479 | |
| Current assets | 29/58 | €66,589 | €41,672 | -€24,917 | -37.4% |
| Stocks and contracts in progress | 3 | €1,149 | €7,200 | +€6,051 | +526.4% |
| Stocks | 30/36 | - | €7,200 | +€7,200 | |
| Amounts receivable within one year | 40/41 | €39,275 | €29,629 | -€9,646 | -24.6% |
| Trade receivables | 40 | - | €28,656 | +€28,656 | |
| Other amounts receivable | 41 | - | €973 | +€973 | |
| Cash at bank and in hand | 54/58 | €26,143 | €4,843 | -€21,300 | -81.5% |
| Deferred charges and accrued income | 490/1 | - | €0 | = | |
| Total equity and liabilities | 10/49 | €76,232 | €45,276 | -€30,956 | -40.6% |
| Equity | 10/15 | €18,843 | -€11,419 | -€30,262 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €201 | €201 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €201 | +€201 | |
| Reserves not available under the articles | 1311 | - | €201 | +€201 | |
| Profit (loss) carried forward | 14 | €42 | -€30,220 | -€30,262 | |
| Amounts payable | 17/49 | €57,389 | €56,695 | -€695 | -1.2% |
| Amounts payable within one year | 42/48 | €57,389 | €56,695 | -€695 | -1.2% |
| Trade debts | 44 | €36,066 | €25,236 | -€10,830 | -30.0% |
| Suppliers | 440/4 | - | €25,236 | +€25,236 | |
| Advances received on contracts in progress | 46 | - | €3,049 | +€3,049 | |
| Taxes, remuneration and social security | 45 | - | €28,410 | +€28,410 | |
| Taxes | 450/3 | - | €20,634 | +€20,634 | |
| Remuneration and social security | 454/9 | - | €7,776 | +€7,776 | |
| Turnover | 70 | - | €104,299 | +€104,299 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €115,708 | +€115,708 | |
| Remuneration, social security and pensions | 62 | - | €23,805 | +€23,805 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,830 | €6,039 | +€3,209 | +113.4% |
| Gross operating margin | 9900 | €80,492 | -€15,078 | -€95,570 | |
| Operating profit (loss) | 9901 | -€1,809 | -€44,922 | -€43,113 | -2383.6% |
| Financial income | 75/76B | - | €16,080 | +€16,080 | |
| Recurring financial income | 75 | €1,335 | €16,080 | +€14,745 | +1104.1% |
| Non-recurring financial income | 76B | - | €16,080 | +€16,080 | |
| Financial charges | 65/66B | - | €1,420 | +€1,420 | |
| Recurring financial charges | 65 | €3,046 | €1,420 | -€1,626 | -53.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,519 | -€30,262 | -€26,743 | -759.9% |
| Income taxes | 67/77 | €258 | - | -€258 | |
| Profit (loss) for the period | 9904 | -€3,777 | -€30,262 | -€26,485 | -701.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,777 | -€30,262 | -€26,485 | -701.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2019 and 31 December 2020. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.