Y.B.C.: 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.C.
Largest movements
- Tangible fixed assets -€1,898
down €1,898 (-4.7%), from €40,644 to €38,746
- Receivables within one year +€1,488
up €1,488 (+384%), from €388 to €1,876
- Other debts +€5,249
up €5,249 (+7.8%), from €67,138 to €72,387
- Profit (loss) carried forward -€3,092
down €3,092 (-6.2%), from -€50,053 to -€53,145
- Trade debts -€1,201
down €1,201 (-50.5%), from €2,380 to €1,179
- Short-term financial debts -€873
down €873 (-100%), from €873 to €0
- Gross operating margin +€577
up €577 (+59.2%), from €975 to €1,552
- Financial charges -€52
down €52 (-10.9%), from €474 to €422
- Other operating charges +€18
up €18 (+0.8%), from €2,307 to €2,325
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 | €42,841 | €42,462 | -€378 | -0.9% |
| Fixed assets | 21/28 | €41,636 | €39,738 | -€1,898 | -4.6% |
| Tangible fixed assets | 22/27 | €40,644 | €38,746 | -€1,898 | -4.7% |
| Land and buildings | 22 | €40,644 | €38,746 | -€1,898 | -4.7% |
| Financial fixed assets | 28 | €992 | €992 | = | 0.0% |
| Current assets | 29/58 | €1,205 | €2,725 | +€1,520 | +126% |
| Amounts receivable within one year | 40/41 | €388 | €1,876 | +€1,488 | +384% |
| Trade receivables | 40 | €388 | €1,876 | +€1,488 | +384% |
| Cash at bank and in hand | 54/58 | €0 | €26 | +€26 | |
| Deferred charges and accrued income | 490/1 | €817 | €822 | +€5 | +0.6% |
| Total equity and liabilities | 10/49 | €42,841 | €42,462 | -€378 | -0.9% |
| Equity | 10/15 | -€28,627 | -€31,720 | -€3,092 | -10.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €2,833 | €2,833 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €974 | €974 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,053 | -€53,145 | -€3,092 | -6.2% |
| Amounts payable | 17/49 | €71,468 | €74,182 | +€2,714 | +3.8% |
| Amounts payable within one year | 42/48 | €70,558 | €73,632 | +€3,074 | +4.4% |
| Financial debts | 43 | €873 | €0 | -€873 | -100% |
| Credit institutions | 430/8 | €873 | €0 | -€873 | -100% |
| Trade debts | 44 | €2,380 | €1,179 | -€1,201 | -50.5% |
| Suppliers | 440/4 | €2,380 | €1,179 | -€1,201 | -50.5% |
| Taxes, remuneration and social security | 45 | €167 | €66 | -€101 | -60.3% |
| Taxes | 450/3 | €167 | €66 | -€101 | -60.3% |
| Other amounts payable | 47/48 | €67,138 | €72,387 | +€5,249 | +7.8% |
| Accrued charges and deferred income | 492/3 | €910 | €550 | -€360 | -39.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,898 | €1,898 | = | 0.0% |
| Other operating charges | 640/8 | €2,307 | €2,325 | +€18 | +0.8% |
| Gross operating margin | 9900 | €975 | €1,552 | +€577 | +59.2% |
| Operating profit (loss) | 9901 | -€3,230 | -€2,670 | +€560 | +17.3% |
| Financial income | 75/76B | €6 | €0 | -€6 | -100% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -100% |
| Financial charges | 65/66B | €474 | €422 | -€52 | -10.9% |
| Recurring financial charges | 65 | €474 | €422 | -€52 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,698 | -€3,092 | +€606 | +16.4% |
| Profit (loss) for the period | 9904 | -€3,698 | -€3,092 | +€606 | +16.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,698 | -€3,092 | +€606 | +16.4% |
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 13 October 2026 via checked.be.