YOU PROJECT: 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.
YOU PROJECT
Largest movements
- Receivables within one year +€7,837
up €7,837 (+281%), from €2,785 to €10,623
of which Trade receivables: +€7,042
- Cash -€1,357
down €1,357 (-18.6%), from €7,293 to €5,936
mainly Receivables within one year (-€7,837) and Net result for the year (-€5,053)
- Tangible fixed assets -€995
down €995 (-16.5%), from €6,047 to €5,052
- Stocks and contracts -€847
down €847 (-5.8%), from €14,704 to €13,857
- Deferred charges and accrued income +€397
up €397 (+531%), from €75 to €471
- Other debts +€10,767
up €10,767 (+53.5%), from €20,129 to €30,896
- Profit (loss) carried forward -€5,053
down €5,053, from €4,157 to -€896
- Trade debts -€583
down €583 (-9.5%), from €6,113 to €5,530
- Gross operating margin -€8,107
down €8,107, from €5,763 to -€2,344
- Financial charges +€967
up €967 (+1,016%), from €95 to €1,062
- Taxes -€949
no longer reported in 2023 (was €949)
- Depreciation +€446
up €446 (+81.3%), from €549 to €995
- Other operating charges +€278
up €278 (+74.6%), from €373 to €651
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 | €34,444 | €39,479 | +€5,036 | +14.6% |
| Fixed assets | 21/28 | €9,587 | €8,592 | -€995 | -10.4% |
| Tangible fixed assets | 22/27 | €6,047 | €5,052 | -€995 | -16.5% |
| Plant, machinery and equipment | 23 | €6,047 | €5,052 | -€995 | -16.5% |
| Financial fixed assets | 28 | €3,540 | €3,540 | = | 0.0% |
| Current assets | 29/58 | €24,857 | €30,887 | +€6,031 | +24.3% |
| Stocks and contracts in progress | 3 | €14,704 | €13,857 | -€847 | -5.8% |
| Stocks | 30/36 | €14,704 | €13,857 | -€847 | -5.8% |
| Amounts receivable within one year | 40/41 | €2,785 | €10,623 | +€7,837 | +281% |
| Trade receivables | 40 | - | €7,042 | +€7,042 | |
| Other amounts receivable | 41 | €2,785 | €3,581 | +€796 | +28.6% |
| Cash at bank and in hand | 54/58 | €7,293 | €5,936 | -€1,357 | -18.6% |
| Deferred charges and accrued income | 490/1 | €75 | €471 | +€397 | +531% |
| Total equity and liabilities | 10/49 | €34,444 | €39,479 | +€5,036 | +14.6% |
| Equity | 10/15 | €7,157 | €2,104 | -€5,053 | -70.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,157 | -€896 | -€5,053 | |
| Amounts payable | 17/49 | €27,287 | €37,375 | +€10,088 | +37.0% |
| Amounts payable within one year | 42/48 | €27,287 | €37,375 | +€10,088 | +37.0% |
| Trade debts | 44 | €6,113 | €5,530 | -€583 | -9.5% |
| Suppliers | 440/4 | €6,113 | €5,530 | -€583 | -9.5% |
| Taxes, remuneration and social security | 45 | €1,046 | €949 | -€96 | -9.2% |
| Taxes | 450/3 | €1,046 | €949 | -€96 | -9.2% |
| Other amounts payable | 47/48 | €20,129 | €30,896 | +€10,767 | +53.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €549 | €995 | +€446 | +81.3% |
| Other operating charges | 640/8 | €373 | €651 | +€278 | +74.6% |
| Gross operating margin | 9900 | €5,763 | -€2,344 | -€8,107 | |
| Operating profit (loss) | 9901 | €4,842 | -€3,990 | -€8,832 | |
| Financial charges | 65/66B | €95 | €1,062 | +€967 | +1,016% |
| Recurring financial charges | 65 | €95 | €1,062 | +€967 | +1,016% |
| Profit (loss) for the period before taxes | 9903 | €4,746 | -€5,053 | -€9,799 | |
| Income taxes | 67/77 | €949 | - | -€949 | |
| Profit (loss) for the period | 9904 | €3,797 | -€5,053 | -€8,850 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,797 | -€5,053 | -€8,850 |
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 14 October 2026 via checked.be.