JYB: 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.
JYB
Largest movements
- Cash -€150,411
down €150,411 (-71.4%), from €210,695 to €60,284
mainly Contributions, distributions and other (-€122,807) and Tax, wage and social debts (-€48,169)
- Tangible fixed assets +€32,933
up €32,933 (+161.3%), from €20,416 to €53,349
of which Furniture and vehicles: +€22,645
- Receivables within one year -€23,216
down €23,216 (-79.1%), from €29,366 to €6,150
of which Trade receivables: -€21,780
- Current investments +€10,500
up €10,500, from €0 to €10,500
- Deferred charges and accrued income -€2,657
down €2,657 (-81.0%), from €3,281 to €624
- Tax, wage and social debts -€48,169
down €48,169 (-100.0%), from €48,169 to €0
- Other debts -€45,653
down €45,653 (-29.8%), from €153,414 to €107,761
- Reserves -€36,738
down €36,738 (-69.6%), from €52,807 to €16,070
- Gross operating margin -€123,174
down €123,174 (-52.0%), from €236,829 to €113,655
- Taxes -€32,092
down €32,092 (-58.3%), from €55,049 to €22,957
- Financial income -€16,162
down €16,162 (-95.0%), from €17,020 to €858
- Depreciation +€3,012
up €3,012 (+166.1%), from €1,814 to €4,825
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 | €263,758 | €130,907 | -€132,851 | -50.4% |
| Fixed assets | 21/28 | €20,416 | €53,349 | +€32,933 | +161.3% |
| Tangible fixed assets | 22/27 | €20,416 | €53,349 | +€32,933 | +161.3% |
| Plant, machinery and equipment | 23 | €1,333 | €3,472 | +€2,139 | +160.5% |
| Furniture and vehicles | 24 | €19,083 | €41,728 | +€22,645 | +118.7% |
| Other tangible fixed assets | 26 | €0 | €8,149 | +€8,149 | |
| Current assets | 29/58 | €243,342 | €77,558 | -€165,784 | -68.1% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €29,366 | €6,150 | -€23,216 | -79.1% |
| Trade receivables | 40 | €21,780 | €0 | -€21,780 | -100.0% |
| Other amounts receivable | 41 | €7,586 | €6,150 | -€1,436 | -18.9% |
| Current investments | 50/53 | €0 | €10,500 | +€10,500 | |
| Cash at bank and in hand | 54/58 | €210,695 | €60,284 | -€150,411 | -71.4% |
| Deferred charges and accrued income | 490/1 | €3,281 | €624 | -€2,657 | -81.0% |
| Total equity and liabilities | 10/49 | €263,758 | €130,907 | -€132,851 | -50.4% |
| Equity | 10/15 | €57,807 | €21,070 | -€36,738 | -63.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €52,807 | €16,070 | -€36,738 | -69.6% |
| Distributable reserves | 133 | €52,807 | €16,070 | -€36,738 | -69.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €205,951 | €109,838 | -€96,113 | -46.7% |
| Amounts payable within one year | 42/48 | €205,951 | €109,838 | -€96,113 | -46.7% |
| Trade debts | 44 | €4,367 | €2,077 | -€2,290 | -52.4% |
| Suppliers | 440/4 | €4,367 | €2,077 | -€2,290 | -52.4% |
| Taxes, remuneration and social security | 45 | €48,169 | €0 | -€48,169 | -100.0% |
| Taxes | 450/3 | €48,169 | €0 | -€48,169 | -100.0% |
| Other amounts payable | 47/48 | €153,414 | €107,761 | -€45,653 | -29.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,814 | €4,825 | +€3,012 | +166.1% |
| Other operating charges | 640/8 | €387 | €520 | +€132 | +34.2% |
| Gross operating margin | 9900 | €236,829 | €113,655 | -€123,174 | -52.0% |
| Operating profit (loss) | 9901 | €234,629 | €108,310 | -€126,318 | -53.8% |
| Financial income | 75/76B | €17,020 | €858 | -€16,162 | -95.0% |
| Recurring financial income | 75 | €17,020 | €858 | -€16,162 | -95.0% |
| Financial charges | 65/66B | €317 | €142 | -€175 | -55.3% |
| Recurring financial charges | 65 | €317 | €142 | -€175 | -55.3% |
| Profit (loss) for the period before taxes | 9903 | €251,332 | €109,027 | -€142,305 | -56.6% |
| Income taxes | 67/77 | €55,049 | €22,957 | -€32,092 | -58.3% |
| Profit (loss) for the period | 9904 | €196,283 | €86,070 | -€110,214 | -56.2% |
| Profit (loss) for the period to be appropriated | 9905 | €196,283 | €86,070 | -€110,214 | -56.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.