YKM: 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.
YKM
Largest movements
- Receivables after one year +€30,000
up €30,000 (+52.6%), from €57,000 to €87,000
- Receivables within one year +€3,070
up €3,070 (+53.5%), from €5,738 to €8,808
- Profit (loss) carried forward +€30,851
up €30,851 (+74.6%), from €41,333 to €72,183
- Other debts -€7,719
down €7,719 (-99.9%), from €7,731 to €11
- Tax, wage and social debts +€7,315
up €7,315 (+46.6%), from €15,697 to €23,012
- Trade debts +€2,241
up €2,241 (+926.2%), from €242 to €2,483
- Gross operating margin +€10,890
up €10,890 (+37.8%), from €28,807 to €39,697
- Taxes +€2,286
up €2,286 (+35.2%), from €6,500 to €8,786
- Other operating charges +€1,939
up €1,939 (+3400.9%), from €57 to €1,996
- Financial income +€1,205
up €1,205 (+107.7%), from €1,119 to €2,324
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 | €66,853 | €99,540 | +€32,688 | +48.9% |
| Current assets | 29/58 | €66,853 | €99,540 | +€32,688 | +48.9% |
| Amounts receivable after more than one year | 29 | €57,000 | €87,000 | +€30,000 | +52.6% |
| Other amounts receivable | 291 | €57,000 | €87,000 | +€30,000 | +52.6% |
| Amounts receivable within one year | 40/41 | €5,738 | €8,808 | +€3,070 | +53.5% |
| Trade receivables | 40 | €5,738 | €8,808 | +€3,070 | +53.5% |
| Cash at bank and in hand | 54/58 | €2,996 | €2,884 | -€112 | -3.7% |
| Deferred charges and accrued income | 490/1 | €1,119 | €849 | -€270 | -24.1% |
| Total equity and liabilities | 10/49 | €66,853 | €99,540 | +€32,688 | +48.9% |
| Equity | 10/15 | €43,183 | €74,033 | +€30,851 | +71.4% |
| Contributions | 10/11 | €1,850 | €1,850 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,333 | €72,183 | +€30,851 | +74.6% |
| Amounts payable | 17/49 | €23,670 | €25,507 | +€1,837 | +7.8% |
| Amounts payable within one year | 42/48 | €23,670 | €25,507 | +€1,837 | +7.8% |
| Trade debts | 44 | €242 | €2,483 | +€2,241 | +926.2% |
| Suppliers | 440/4 | €242 | €2,483 | +€2,241 | +926.2% |
| Taxes, remuneration and social security | 45 | €15,697 | €23,012 | +€7,315 | +46.6% |
| Taxes | 450/3 | €15,697 | €23,012 | +€7,315 | +46.6% |
| Other amounts payable | 47/48 | €7,731 | €11 | -€7,719 | -99.9% |
| Other operating charges | 640/8 | €57 | €1,996 | +€1,939 | +3400.9% |
| Gross operating margin | 9900 | €28,807 | €39,697 | +€10,890 | +37.8% |
| Operating profit (loss) | 9901 | €28,750 | €37,702 | +€8,952 | +31.1% |
| Financial income | 75/76B | €1,119 | €2,324 | +€1,205 | +107.7% |
| Recurring financial income | 75 | €1,119 | €2,324 | +€1,205 | +107.7% |
| Financial charges | 65/66B | €75 | €389 | +€314 | +417.4% |
| Recurring financial charges | 65 | €75 | €389 | +€314 | +417.4% |
| Profit (loss) for the period before taxes | 9903 | €29,794 | €39,637 | +€9,843 | +33.0% |
| Income taxes | 67/77 | €6,500 | €8,786 | +€2,286 | +35.2% |
| Profit (loss) for the period | 9904 | €23,294 | €30,851 | +€7,557 | +32.4% |
| Profit (loss) for the period to be appropriated | 9905 | €23,294 | €30,851 | +€7,557 | +32.4% |
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 8 October 2026 via checked.be.