YHB GROUP: 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.
YHB GROUP
Largest movements
- Cash -€19,548
down €19,548 (-99.6%), from €19,618 to €70
mainly Net result for the year (-€28,369) and Investment in fixed assets (net) (-€9,000)
- Financial fixed assets +€9,000
new in 2023: €9,000
- Receivables within one year +€1,310
up €1,310 (+3.7%), from €35,536 to €36,846
of which Trade receivables: +€5,423
- Profit (loss) carried forward -€28,369
down €28,369, from €20,862 to -€7,506
- Other debts +€26,556
new in 2023: €26,556
- Trade debts -€6,380
down €6,380 (-25.5%), from €25,052 to €18,672
- Tax, wage and social debts -€1,046
down €1,046 (-14.4%), from €7,240 to €6,194
of which Remuneration and social security: -€1,046
- Gross operating margin -€51,510
down €51,510, from €31,481 to -€20,029
- Taxes -€5,591
no longer reported in 2023 (was €5,591)
- Staff costs +€4,378
up €4,378 (+125%), from €3,512 to €7,890
- Other operating charges -€1,500
no longer reported in 2023 (was €1,500)
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 | €55,155 | €45,916 | -€9,238 | -16.8% |
| Fixed assets | 21/28 | - | €9,000 | +€9,000 | |
| Financial fixed assets | 28 | - | €9,000 | +€9,000 | |
| Current assets | 29/58 | €55,155 | €36,916 | -€18,238 | -33.1% |
| Amounts receivable within one year | 40/41 | €35,536 | €36,846 | +€1,310 | +3.7% |
| Trade receivables | 40 | €30,605 | €36,027 | +€5,423 | +17.7% |
| Other amounts receivable | 41 | €4,932 | €819 | -€4,113 | -83.4% |
| Cash at bank and in hand | 54/58 | €19,618 | €70 | -€19,548 | -99.6% |
| Total equity and liabilities | 10/49 | €55,155 | €45,916 | -€9,238 | -16.8% |
| Equity | 10/15 | €22,862 | -€5,506 | -€28,369 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,862 | -€7,506 | -€28,369 | |
| Amounts payable | 17/49 | €32,292 | €51,422 | +€19,130 | +59.2% |
| Amounts payable within one year | 42/48 | €32,292 | €51,422 | +€19,130 | +59.2% |
| Trade debts | 44 | €25,052 | €18,672 | -€6,380 | -25.5% |
| Suppliers | 440/4 | €25,052 | €18,672 | -€6,380 | -25.5% |
| Taxes, remuneration and social security | 45 | €7,240 | €6,194 | -€1,046 | -14.4% |
| Taxes | 450/3 | €5,591 | €5,591 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,649 | €603 | -€1,046 | -63.4% |
| Other amounts payable | 47/48 | - | €26,556 | +€26,556 | |
| Remuneration, social security and pensions | 62 | €3,512 | €7,890 | +€4,378 | +125% |
| Other operating charges | 640/8 | €1,500 | - | -€1,500 | |
| Non-recurring operating charges | 66A | - | €393 | +€393 | |
| Gross operating margin | 9900 | €31,481 | -€20,029 | -€51,510 | |
| Operating profit (loss) | 9901 | €26,469 | -€28,312 | -€54,781 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €16 | €57 | +€41 | +250% |
| Recurring financial charges | 65 | €16 | €57 | +€41 | +250% |
| Profit (loss) for the period before taxes | 9903 | €26,453 | -€28,369 | -€54,822 | |
| Income taxes | 67/77 | €5,591 | - | -€5,591 | |
| Profit (loss) for the period | 9904 | €20,862 | -€28,369 | -€49,231 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,862 | -€28,369 | -€49,231 |
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 21 October 2026 via checked.be.