YVISA: 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.
YVISA
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€1,420
up €1,420 (+37.8%), from €3,757 to €5,177
- Other operating charges +€1,328
new in 2022: €1,328
From the 2020 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2020 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €294,295 | €294,295 | = | 0.0% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €279,503 | €279,503 | = | 0.0% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €279,503 | €279,503 | = | 0.0% |
| Land and buildings | 22 | - | €279,503 | +€279,503 | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €14,792 | €14,792 | = | 0.0% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €14,792 | €14,792 | = | 0.0% |
| Total equity and liabilities | 10/49 | €294,295 | €294,295 | = | 0.0% |
| Equity | 10/15 | €6,725 | €4,653 | -€2,072 | -30.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | - | €18,592 | +€18,592 | |
| Issued capital | 100 | - | €18,592 | +€18,592 | |
| Reserves | 13 | €19,007 | €19,007 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,859 | +€1,859 | |
| Legal reserve | 130 | - | €1,859 | +€1,859 | |
| Distributable reserves | 133 | - | €17,148 | +€17,148 | |
| Profit (loss) carried forward | 14 | -€33,693 | -€32,946 | +€747 | +2.2% |
| Amounts payable | 17/49 | €290,389 | €289,642 | -€747 | -0.3% |
| Amounts payable within one year | 42/48 | €290,389 | €289,642 | -€747 | -0.3% |
| Trade debts | 44 | €348 | - | -€348 | |
| Other amounts payable | 47/48 | - | €289,642 | +€289,642 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | - | €1,328 | +€1,328 | |
| Gross operating margin | 9900 | €3,757 | €5,177 | +€1,420 | +37.8% |
| Operating profit (loss) | 9901 | -€2,819 | €3,849 | +€6,668 | |
| Recurring financial income | 75 | €0 | - | = | |
| Recurring financial charges | 65 | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€2,819 | €3,849 | +€6,668 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€2,819 | €3,849 | +€6,668 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,819 | €3,849 | +€6,668 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2020 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.