YOACOS: 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.
YOACOS
Largest movements
- Tangible fixed assets -€15,300
down €15,300 (-21.5%), from €71,302 to €56,002
- Profit (loss) carried forward -€23,677
down €23,677 (-437.0%), from -€5,418 to -€29,096
- Other debts +€9,698
up €9,698 (+11.4%), from €84,750 to €94,448
- Trade debts -€1,161
down €1,161 (-20.9%), from €5,565 to €4,404
- Depreciation +€10,102
up €10,102 (+194.4%), from €5,198 to €15,300
- Gross operating margin -€9,652
down €9,652 (-4814.1%), from -€201 to -€9,853
- Financial income +€2,000
new in 2022: €2,000
- Other operating charges +€453
new in 2022: €453
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €87,397 | €72,257 | -€15,140 | -17.3% |
| Fixed assets | 21/28 | €71,302 | €56,002 | -€15,300 | -21.5% |
| Tangible fixed assets | 22/27 | €71,302 | €56,002 | -€15,300 | -21.5% |
| Furniture and vehicles | 24 | €71,302 | €56,002 | -€15,300 | -21.5% |
| Current assets | 29/58 | €16,095 | €16,254 | +€160 | +1.0% |
| Amounts receivable within one year | 40/41 | €16,088 | €16,254 | +€166 | +1.0% |
| Other amounts receivable | 41 | €16,088 | €16,254 | +€166 | +1.0% |
| Cash at bank and in hand | 54/58 | €6 | €0 | -€6 | -97.8% |
| Total equity and liabilities | 10/49 | €87,397 | €72,257 | -€15,140 | -17.3% |
| Equity | 10/15 | -€2,918 | -€26,596 | -€23,677 | -811.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Capital | 10 | €2,500 | €2,500 | = | 0.0% |
| Issued capital | 100 | €2,500 | €2,500 | = | 0.0% |
| Uncalled capital | 101 | - | €0 | = | |
| Profit (loss) carried forward | 14 | -€5,418 | -€29,096 | -€23,677 | -437.0% |
| Amounts payable | 17/49 | €90,315 | €98,852 | +€8,537 | +9.5% |
| Amounts payable within one year | 42/48 | €90,315 | €98,852 | +€8,537 | +9.5% |
| Trade debts | 44 | €5,565 | €4,404 | -€1,161 | -20.9% |
| Suppliers | 440/4 | €5,565 | €4,404 | -€1,161 | -20.9% |
| Other amounts payable | 47/48 | €84,750 | €94,448 | +€9,698 | +11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,198 | €15,300 | +€10,102 | +194.4% |
| Other operating charges | 640/8 | - | €453 | +€453 | |
| Gross operating margin | 9900 | -€201 | -€9,853 | -€9,652 | -4814.1% |
| Operating profit (loss) | 9901 | -€5,398 | -€25,606 | -€20,207 | -374.3% |
| Financial income | 75/76B | - | €2,000 | +€2,000 | |
| Recurring financial income | 75 | - | €2,000 | +€2,000 | |
| Financial charges | 65/66B | €20 | €72 | +€52 | +258.2% |
| Recurring financial charges | 65 | €20 | €72 | +€52 | +258.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,418 | -€23,677 | -€18,259 | -337.0% |
| Profit (loss) for the period | 9904 | -€5,418 | -€23,677 | -€18,259 | -337.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,418 | -€23,677 | -€18,259 | -337.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.