YNS Construct: 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.
YNS Construct
Largest movements
- Cash +€5,107
up €5,107 (+1,337%), from €382 to €5,489
mainly Net result for the year (+€7,100) and Tax, wage and social debts (+€2,467)
- Receivables within one year +€5,093
up €5,093 (+49.4%), from €10,309 to €15,402
of which Trade receivables: +€4,463
- Reserves +€7,100
up €7,100 (+151%), from €4,697 to €11,797
- Tax, wage and social debts +€2,467
up €2,467 (+113%), from €2,188 to €4,655
- Trade debts +€486
up €486 (+109%), from €446 to €932
- Purchases and services -€9,504
down €9,504 (-15.5%), from €61,415 to €51,911
- Gross operating margin +€4,870
up €4,870 (+97.4%), from €4,998 to €9,868
- Taxes +€927
up €927 (+65.5%), from €1,416 to €2,343
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 | €11,331 | €21,384 | +€10,053 | +88.7% |
| Fixed assets | 21/28 | €640 | €493 | -€147 | -23.0% |
| Tangible fixed assets | 22/27 | €640 | €493 | -€147 | -23.0% |
| Furniture and vehicles | 24 | €640 | €493 | -€147 | -23.0% |
| Current assets | 29/58 | €10,691 | €20,891 | +€10,200 | +95.4% |
| Amounts receivable within one year | 40/41 | €10,309 | €15,402 | +€5,093 | +49.4% |
| Trade receivables | 40 | €4,737 | €9,200 | +€4,463 | +94.2% |
| Other amounts receivable | 41 | €5,572 | €6,202 | +€630 | +11.3% |
| Cash at bank and in hand | 54/58 | €382 | €5,489 | +€5,107 | +1,337% |
| Total equity and liabilities | 10/49 | €11,331 | €21,384 | +€10,053 | +88.7% |
| Equity | 10/15 | €8,697 | €15,797 | +€7,100 | +81.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €4,697 | €11,797 | +€7,100 | +151% |
| Distributable reserves | 133 | €4,697 | €11,797 | +€7,100 | +151% |
| Amounts payable | 17/49 | €2,634 | €5,587 | +€2,953 | +112% |
| Amounts payable within one year | 42/48 | €2,634 | €5,587 | +€2,953 | +112% |
| Trade debts | 44 | €446 | €932 | +€486 | +109% |
| Suppliers | 440/4 | €446 | €932 | +€486 | +109% |
| Taxes, remuneration and social security | 45 | €2,188 | €4,655 | +€2,467 | +113% |
| Taxes | 450/3 | €2,188 | €4,655 | +€2,467 | +113% |
| Goods, raw materials, services and sundry goods | 60/61 | €61,415 | €51,911 | -€9,504 | -15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €99 | €147 | +€48 | +48.5% |
| Other operating charges | 640/8 | €300 | €258 | -€42 | -14.0% |
| Gross operating margin | 9900 | €4,998 | €9,868 | +€4,870 | +97.4% |
| Operating profit (loss) | 9901 | €4,599 | €9,463 | +€4,864 | +106% |
| Financial income | 75/76B | €27 | €54 | +€27 | +100% |
| Recurring financial income | 75 | €27 | €54 | +€27 | +100% |
| Financial charges | 65/66B | €148 | €74 | -€74 | -50.0% |
| Recurring financial charges | 65 | €148 | €74 | -€74 | -50.0% |
| Profit (loss) for the period before taxes | 9903 | €4,478 | €9,443 | +€4,965 | +111% |
| Income taxes | 67/77 | €1,416 | €2,343 | +€927 | +65.5% |
| Profit (loss) for the period | 9904 | €3,062 | €7,100 | +€4,038 | +132% |
| Profit (loss) for the period to be appropriated | 9905 | €3,062 | €7,100 | +€4,038 | +132% |
Source: filed annual accounts (NBB), financial years ended 31 March 2022 and 31 March 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.