B-YCR: 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.
B-YCR
Largest movements
- Financial fixed assets +€42,577
new in 2025: €42,577
- Receivables within one year +€10,334
up €10,334 (+3.3%), from €313,310 to €323,643
of which Other amounts receivable: +€11,047
- Cash -€4,649
down €4,649 (-45.9%), from €10,122 to €5,473
mainly Investment in fixed assets (net) (-€42,577) and Receivables within one year (-€10,334)
- Profit (loss) carried forward +€45,840
up €45,840 (+16.0%), from €286,327 to €332,167
- Gross operating margin +€55,798
up €55,798 (+713.0%), from €7,825 to €63,624
- Taxes +€12,169
up €12,169 (+713.8%), from €1,705 to €13,873
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €328,617 | €376,020 | +€47,403 | +14.4% |
| Fixed assets | 21/28 | €4,998 | €46,748 | +€41,750 | +835.3% |
| Tangible fixed assets | 22/27 | €4,998 | €4,171 | -€827 | -16.5% |
| Plant, machinery and equipment | 23 | €4,846 | €4,171 | -€674 | -13.9% |
| Furniture and vehicles | 24 | €152 | - | -€152 | |
| Financial fixed assets | 28 | - | €42,577 | +€42,577 | |
| Current assets | 29/58 | €323,619 | €329,272 | +€5,653 | +1.7% |
| Amounts receivable within one year | 40/41 | €313,310 | €323,643 | +€10,334 | +3.3% |
| Trade receivables | 40 | €8,690 | €7,976 | -€714 | -8.2% |
| Other amounts receivable | 41 | €304,620 | €315,667 | +€11,047 | +3.6% |
| Cash at bank and in hand | 54/58 | €10,122 | €5,473 | -€4,649 | -45.9% |
| Deferred charges and accrued income | 490/1 | €187 | €155 | -€32 | -17.1% |
| Total equity and liabilities | 10/49 | €328,617 | €376,020 | +€47,403 | +14.4% |
| Equity | 10/15 | €306,787 | €352,627 | +€45,840 | +14.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €286,327 | €332,167 | +€45,840 | +16.0% |
| Amounts payable | 17/49 | €21,830 | €23,393 | +€1,563 | +7.2% |
| Amounts payable within one year | 42/48 | €21,830 | €23,393 | +€1,563 | +7.2% |
| Trade debts | 44 | €7,120 | €5,117 | -€2,003 | -28.1% |
| Suppliers | 440/4 | €7,120 | €5,117 | -€2,003 | -28.1% |
| Taxes, remuneration and social security | 45 | €14,710 | €18,276 | +€3,566 | +24.2% |
| Taxes | 450/3 | €14,710 | €18,276 | +€3,566 | +24.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,128 | €827 | -€301 | -26.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €7,825 | €63,624 | +€55,798 | +713.0% |
| Operating profit (loss) | 9901 | €6,310 | €62,397 | +€56,087 | +888.8% |
| Financial income | 75/76B | €1 | €2 | +€1 | +103.1% |
| Recurring financial income | 75 | €1 | €2 | +€1 | +103.1% |
| Financial charges | 65/66B | €2,122 | €2,686 | +€563 | +26.5% |
| Recurring financial charges | 65 | €2,122 | €2,686 | +€563 | +26.5% |
| Profit (loss) for the period before taxes | 9903 | €4,189 | €59,714 | +€55,525 | +1325.6% |
| Income taxes | 67/77 | €1,705 | €13,873 | +€12,169 | +713.8% |
| Profit (loss) for the period | 9904 | €2,484 | €45,840 | +€43,356 | +1745.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,484 | €45,840 | +€43,356 | +1745.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.