NYBO: 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.
NYBO
Largest movements
- Receivables within one year +€17,996
up €17,996 (+160%), from €11,232 to €29,228
of which Trade receivables: +€18,153
- Cash +€1,535
up €1,535 (+5.4%), from €28,223 to €29,759
mainly Net result for the year (+€17,436) and Tax, wage and social debts (+€10,974)
- Tangible fixed assets +€1,088
new in 2025: €1,088
- Reserves +€17,436
up €17,436 (+95.9%), from €18,173 to €35,608
- Tax, wage and social debts +€10,974
up €10,974 (+145%), from €7,553 to €18,526
of which Taxes: +€8,579
- Trade debts -€7,792
down €7,792 (-74.7%), from €10,434 to €2,642
- Other debts -€745
down €745 (-24.8%), from €3,000 to €2,255
- Gross operating margin +€1,803
up €1,803 (+6.9%), from €25,992 to €27,795
- Taxes +€1,534
up €1,534 (+29.2%), from €5,257 to €6,791
- Financial charges +€1,105
up €1,105 (+78.2%), from €1,413 to €2,518
- Depreciation -€584
down €584 (-62.7%), from €932 to €347
- Other operating charges +€506
up €506 (+232%), from €218 to €724
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.
Derived cash bridge
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 | €42,170 | €62,254 | +€20,085 | +47.6% |
| Formation expenses | 20 | €337 | €0 | -€337 | -100% |
| Fixed assets | 21/28 | - | €1,088 | +€1,088 | |
| Tangible fixed assets | 22/27 | - | €1,088 | +€1,088 | |
| Furniture and vehicles | 24 | - | €1,088 | +€1,088 | |
| Current assets | 29/58 | €41,832 | €61,166 | +€19,334 | +46.2% |
| Amounts receivable within one year | 40/41 | €11,232 | €29,228 | +€17,996 | +160% |
| Trade receivables | 40 | €11,075 | €29,228 | +€18,153 | +164% |
| Other amounts receivable | 41 | €157 | €0 | -€157 | -100% |
| Cash at bank and in hand | 54/58 | €28,223 | €29,759 | +€1,535 | +5.4% |
| Deferred charges and accrued income | 490/1 | €2,377 | €2,180 | -€197 | -8.3% |
| Total equity and liabilities | 10/49 | €42,170 | €62,254 | +€20,085 | +47.6% |
| Equity | 10/15 | €21,173 | €38,608 | +€17,436 | +82.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €18,173 | €35,608 | +€17,436 | +95.9% |
| Distributable reserves | 133 | €18,173 | €35,608 | +€17,436 | +95.9% |
| Amounts payable | 17/49 | €20,997 | €23,646 | +€2,649 | +12.6% |
| Amounts payable within one year | 42/48 | €20,987 | €23,424 | +€2,437 | +11.6% |
| Trade debts | 44 | €10,434 | €2,642 | -€7,792 | -74.7% |
| Suppliers | 440/4 | €10,434 | €2,642 | -€7,792 | -74.7% |
| Taxes, remuneration and social security | 45 | €7,553 | €18,526 | +€10,974 | +145% |
| Taxes | 450/3 | €7,553 | €16,131 | +€8,579 | +114% |
| Remuneration and social security | 454/9 | - | €2,395 | +€2,395 | |
| Other amounts payable | 47/48 | €3,000 | €2,255 | -€745 | -24.8% |
| Accrued charges and deferred income | 492/3 | €10 | €223 | +€213 | +2,121% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €932 | €347 | -€584 | -62.7% |
| Other operating charges | 640/8 | €218 | €724 | +€506 | +232% |
| Gross operating margin | 9900 | €25,992 | €27,795 | +€1,803 | +6.9% |
| Operating profit (loss) | 9901 | €24,842 | €26,724 | +€1,882 | +7.6% |
| Financial income | 75/76B | €0 | €20 | +€20 | +50,750% |
| Recurring financial income | 75 | €0 | €20 | +€20 | +50,750% |
| Financial charges | 65/66B | €1,413 | €2,518 | +€1,105 | +78.2% |
| Recurring financial charges | 65 | €1,413 | €2,518 | +€1,105 | +78.2% |
| Profit (loss) for the period before taxes | 9903 | €23,429 | €24,226 | +€797 | +3.4% |
| Income taxes | 67/77 | €5,257 | €6,791 | +€1,534 | +29.2% |
| Profit (loss) for the period | 9904 | €18,173 | €17,436 | -€737 | -4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,173 | €17,436 | -€737 | -4.1% |
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 17 October 2026 via checked.be.