Y&B: 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.
Y&B
Largest movements
- Cash +€94,974
up €94,974 (+58.5%), from €162,397 to €257,371
mainly Net result for the year (+€79,758) and Depreciation (+€23,287)
- Tangible fixed assets -€23,287
down €23,287 (-24.8%), from €93,732 to €70,444
- Receivables within one year +€18,918
up €18,918 (+68,199%), from €28 to €18,946
of which Trade receivables: +€18,899
- Profit (loss) carried forward +€79,758
up €79,758 (+31.8%), from €250,596 to €330,355
- Trade debts +€16,163
up €16,163 (+1,250%), from €1,293 to €17,456
- Tax, wage and social debts -€5,605
down €5,605 (-14.5%), from €38,557 to €32,952
- Depreciation +€1,939
up €1,939 (+9.1%), from €21,348 to €23,287
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 | €294,861 | €385,177 | +€90,316 | +30.6% |
| Fixed assets | 21/28 | €93,732 | €70,444 | -€23,287 | -24.8% |
| Tangible fixed assets | 22/27 | €93,732 | €70,444 | -€23,287 | -24.8% |
| Furniture and vehicles | 24 | €93,732 | €70,444 | -€23,287 | -24.8% |
| Current assets | 29/58 | €201,129 | €314,733 | +€113,603 | +56.5% |
| Amounts receivable within one year | 40/41 | €28 | €18,946 | +€18,918 | +68,199% |
| Trade receivables | 40 | - | €18,899 | +€18,899 | |
| Other amounts receivable | 41 | €28 | €47 | +€19 | +69.4% |
| Cash at bank and in hand | 54/58 | €162,397 | €257,371 | +€94,974 | +58.5% |
| Deferred charges and accrued income | 490/1 | €38,705 | €38,416 | -€289 | -0.7% |
| Total equity and liabilities | 10/49 | €294,861 | €385,177 | +€90,316 | +30.6% |
| Equity | 10/15 | €254,596 | €334,355 | +€79,758 | +31.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €250,596 | €330,355 | +€79,758 | +31.8% |
| Amounts payable | 17/49 | €40,265 | €50,823 | +€10,558 | +26.2% |
| Amounts payable within one year | 42/48 | €40,265 | €50,823 | +€10,558 | +26.2% |
| Trade debts | 44 | €1,293 | €17,456 | +€16,163 | +1,250% |
| Suppliers | 440/4 | €1,293 | €17,456 | +€16,163 | +1,250% |
| Taxes, remuneration and social security | 45 | €38,557 | €32,952 | -€5,605 | -14.5% |
| Taxes | 450/3 | €38,557 | €32,952 | -€5,605 | -14.5% |
| Other amounts payable | 47/48 | €414 | €414 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,348 | €23,287 | +€1,939 | +9.1% |
| Other operating charges | 640/8 | €900 | €520 | -€380 | -42.2% |
| Gross operating margin | 9900 | €126,318 | €125,551 | -€768 | -0.6% |
| Operating profit (loss) | 9901 | €104,071 | €101,744 | -€2,327 | -2.2% |
| Financial charges | 65/66B | €122 | €121 | -€1 | -1.0% |
| Recurring financial charges | 65 | €122 | €121 | -€1 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €103,949 | €101,623 | -€2,326 | -2.2% |
| Income taxes | 67/77 | €21,968 | €21,865 | -€104 | -0.5% |
| Profit (loss) for the period | 9904 | €81,980 | €79,758 | -€2,222 | -2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €81,980 | €79,758 | -€2,222 | -2.7% |
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 15 October 2026 via checked.be.