YIMA: 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.
What changed
YIMA
NACE 70.200, Business and other management consultancy
fiscal year 2022 against 2023filed annual accounts (NBB)
Net result for the year
-€2.0m
2022 · €74,227-€2.1m
Equity
€2.7m
2022 · €4.7m-€2.0m
Cash
€11,835
2022 · €21,962-€10,127
Balance sheet total
€25.8m
2022 · €26.2m-€352,802
Largest movements
Assets
- Receivables within one year +€500,089
up €500,089 (+23.0%), from €2.2m to €2.7m
of which Other amounts receivable: +€314,149
- Tangible fixed assets -€498,944
down €498,944 (-3.4%), from €14.6m to €14.1m
of which Other tangible fixed assets: -€412,077
- Receivables after one year -€321,034
down €321,034 (-3.6%), from €9.0m to €8.7m
Equity and liabilities
- Profit (loss) carried forward -€2.0m
down €2.0m (-48.9%), from €4.1m to €2.1m
- Short-term financial debts +€1.4m
up €1.4m (+15.0%), from €9.3m to €10.7m
- Trade debts +€571,731
up €571,731 (+1119.7%), from €51,059 to €622,790
- Accrued charges and deferred income -€321,034
down €321,034 (-3.4%), from €9.3m to €9.0m
Income statement
- Financial charges +€1.5m
up €1.5m (+310.6%), from €472,398 to €1.9m
- Gross operating margin -€429,287
down €429,287 (-49.4%), from €868,420 to €439,133
- Taxes +€110,165
up €110,165, from -€109,985 to €180
- Financial income -€89,088
down €89,088 (-98.3%), from €90,656 to €1,568
- Other operating charges -€73,129
down €73,129 (-46.0%), from €158,956 to €85,828
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.
Result 2022
€74,227
Gross operating margin
-€429,287
Depreciation
-€240
Write-downs
-€42,058
Other operating charges
+€73,129
Financial income
-€89,088
Financial charges
-€1.5m
Taxes
-€110,165
Result 2023
-€2.0m
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.
From operations
-€1.5m
Investment
+€140,000
Financing
+€1.3m
Cash 2022
€21,962
From operations (derived)
-€1.5m
Net result for the year
-€2.0m
Depreciation
+€358,944
Receivables after one year
+€321,034
Receivables within one year
-€500,089
Deferred charges and accrued income
+€22,787
Trade debts
+€571,731
Tax, wage and social debts
-€21,953
Other debts
+€78,396
Accrued charges and deferred income
-€321,034
Investment (derived)
+€140,000
Investment in fixed assets (net)
+€140,000
Financing
+€1.3m
Debts after one year
-€65,722
Current portion of long-term debt
+€5,779
Short-term financial debts
+€1.4m
Cash 2023
€11,835
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,175,664 | €25,822,862 | -€352,802 | -1.3% |
| Fixed assets | 21/28 | €14,972,382 | €14,473,439 | -€498,944 | -3.3% |
| Tangible fixed assets | 22/27 | €14,639,182 | €14,140,239 | -€498,944 | -3.4% |
| Land and buildings | 22 | €1,190,504 | €1,142,607 | -€47,898 | -4.0% |
| Plant, machinery and equipment | 23 | €43,694 | €20,171 | -€23,523 | -53.8% |
| Furniture and vehicles | 24 | €6,128 | €1,181 | -€4,947 | -80.7% |
| Leasing and similar rights | 25 | €26,751 | €16,252 | -€10,499 | -39.2% |
| Other tangible fixed assets | 26 | €13,372,105 | €12,960,028 | -€412,077 | -3.1% |
| Financial fixed assets | 28 | €333,200 | €333,200 | = | 0.0% |
| Current assets | 29/58 | €11,203,282 | €11,349,424 | +€146,142 | +1.3% |
| Amounts receivable after more than one year | 29 | €8,984,637 | €8,663,603 | -€321,034 | -3.6% |
| Other amounts receivable | 291 | €8,984,637 | €8,663,603 | -€321,034 | -3.6% |
| Amounts receivable within one year | 40/41 | €2,173,071 | €2,673,160 | +€500,089 | +23.0% |
| Trade receivables | 40 | €164,047 | €349,987 | +€185,940 | +113.3% |
| Other amounts receivable | 41 | €2,009,023 | €2,323,173 | +€314,149 | +15.6% |
| Cash at bank and in hand | 54/58 | €21,962 | €11,835 | -€10,127 | -46.1% |
| Deferred charges and accrued income | 490/1 | €23,612 | €825 | -€22,787 | -96.5% |
| Total equity and liabilities | 10/49 | €26,175,664 | €25,822,862 | -€352,802 | -1.3% |
| Equity | 10/15 | €4,652,937 | €2,661,974 | -€2.0m | -42.8% |
| Contributions | 10/11 | €518,600 | €518,600 | = | 0.0% |
| Reserves | 13 | €63,430 | €63,430 | = | 0.0% |
| Non-distributable reserves | 130/1 | €51,860 | €51,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €51,860 | €51,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,570 | €11,570 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,070,907 | €2,079,944 | -€2.0m | -48.9% |
| Amounts payable | 17/49 | €21,522,728 | €23,160,889 | +€1.6m | +7.6% |
| Amounts payable after more than one year | 17 | €320,433 | €254,711 | -€65,722 | -20.5% |
| Financial debts | 170/4 | €315,585 | €250,067 | -€65,517 | -20.8% |
| Other amounts payable | 178/9 | €4,848 | €4,643 | -€205 | -4.2% |
| Amounts payable within one year | 42/48 | €11,896,623 | €13,921,541 | +€2.0m | +17.0% |
| Current portion of amounts payable after more than one year | 42 | €74,804 | €80,583 | +€5,779 | +7.7% |
| Financial debts | 43 | €9,279,471 | €10,670,436 | +€1.4m | +15.0% |
| Credit institutions | 430/8 | €9,279,471 | €10,670,436 | +€1.4m | +15.0% |
| Trade debts | 44 | €51,059 | €622,790 | +€571,731 | +1119.7% |
| Suppliers | 440/4 | €51,059 | €622,790 | +€571,731 | +1119.7% |
| Taxes, remuneration and social security | 45 | €51,928 | €29,974 | -€21,953 | -42.3% |
| Taxes | 450/3 | €51,928 | €29,974 | -€21,953 | -42.3% |
| Other amounts payable | 47/48 | €2,439,361 | €2,517,757 | +€78,396 | +3.2% |
| Accrued charges and deferred income | 492/3 | €9,305,671 | €8,984,637 | -€321,034 | -3.4% |
| Non-recurring operating income | 76A | €36,051 | - | -€36,051 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €358,704 | €358,944 | +€240 | +0.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,776 | €46,834 | +€42,058 | +880.6% |
| Other operating charges | 640/8 | €158,956 | €85,828 | -€73,129 | -46.0% |
| Gross operating margin | 9900 | €868,420 | €439,133 | -€429,287 | -49.4% |
| Operating profit (loss) | 9901 | €345,984 | -€52,472 | -€398,455 | |
| Financial income | 75/76B | €90,656 | €1,568 | -€89,088 | -98.3% |
| Recurring financial income | 75 | €90,656 | €1,568 | -€89,088 | -98.3% |
| Financial charges | 65/66B | €472,398 | €1,939,880 | +€1.5m | +310.6% |
| Recurring financial charges | 65 | €472,398 | €1,939,880 | +€1.5m | +310.6% |
| Profit (loss) for the period before taxes | 9903 | -€35,758 | -€1,990,783 | -€2.0m | -5467.3% |
| Income taxes | 67/77 | -€109,985 | €180 | +€110,165 | |
| Profit (loss) for the period | 9904 | €74,227 | -€1,990,963 | -€2.1m | |
| Profit (loss) for the period to be appropriated | 9905 | €74,227 | -€1,990,963 | -€2.1m |
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 2 October 2026 via checked.be.