Y.B.C.: 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.
Y.B.C.
Largest movements
- Receivables within one year +€17,448
up €17,448 (+364.6%), from €4,786 to €22,234
of which Trade receivables: +€19,572
- Tangible fixed assets -€4,961
down €4,961 (-40.7%), from €12,175 to €7,214
of which Furniture and vehicles: -€4,611
- Cash +€4,590
up €4,590 (+15.2%), from €30,153 to €34,743
mainly Net result for the year (+€9,585) and Tax, wage and social debts (+€5,569)
- Deferred charges and accrued income -€1,044
no longer reported in 2025 (was €1,044)
- Reserves +€9,585
up €9,585 (+29.5%), from €32,507 to €42,093
- Tax, wage and social debts +€5,569
up €5,569 (+135.4%), from €4,112 to €9,681
- Trade debts +€1,233
up €1,233 (+292.0%), from €422 to €1,656
- Gross operating margin -€2,372
down €2,372 (-10.1%), from €23,467 to €21,095
- Taxes +€1,565
up €1,565 (+42.9%), from €3,650 to €5,215
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 | €48,163 | €64,197 | +€16,034 | +33.3% |
| Fixed assets | 21/28 | €12,180 | €7,219 | -€4,961 | -40.7% |
| Tangible fixed assets | 22/27 | €12,175 | €7,214 | -€4,961 | -40.7% |
| Plant, machinery and equipment | 23 | €618 | €268 | -€350 | -56.7% |
| Furniture and vehicles | 24 | €11,558 | €6,947 | -€4,611 | -39.9% |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €35,983 | €56,978 | +€20,995 | +58.3% |
| Amounts receivable within one year | 40/41 | €4,786 | €22,234 | +€17,448 | +364.6% |
| Trade receivables | 40 | €2,662 | €22,234 | +€19,572 | +735.2% |
| Other amounts receivable | 41 | €2,124 | - | -€2,124 | |
| Cash at bank and in hand | 54/58 | €30,153 | €34,743 | +€4,590 | +15.2% |
| Deferred charges and accrued income | 490/1 | €1,044 | - | -€1,044 | |
| Total equity and liabilities | 10/49 | €48,163 | €64,197 | +€16,034 | +33.3% |
| Equity | 10/15 | €42,507 | €52,093 | +€9,585 | +22.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €32,507 | €42,093 | +€9,585 | +29.5% |
| Distributable reserves | 133 | €32,507 | €42,093 | +€9,585 | +29.5% |
| Amounts payable | 17/49 | €5,656 | €12,104 | +€6,449 | +114.0% |
| Amounts payable within one year | 42/48 | €5,656 | €12,104 | +€6,449 | +114.0% |
| Trade debts | 44 | €422 | €1,656 | +€1,233 | +292.0% |
| Suppliers | 440/4 | €422 | €1,656 | +€1,233 | +292.0% |
| Taxes, remuneration and social security | 45 | €4,112 | €9,681 | +€5,569 | +135.4% |
| Taxes | 450/3 | €4,112 | €9,681 | +€5,569 | +135.4% |
| Other amounts payable | 47/48 | €1,121 | €767 | -€354 | -31.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,925 | €4,961 | +€36 | +0.7% |
| Other operating charges | 640/8 | €816 | €979 | +€163 | +20.0% |
| Gross operating margin | 9900 | €23,467 | €21,095 | -€2,372 | -10.1% |
| Operating profit (loss) | 9901 | €17,727 | €15,155 | -€2,572 | -14.5% |
| Financial income | 75/76B | €5 | €52 | +€47 | +937.2% |
| Recurring financial income | 75 | €5 | €52 | +€47 | +937.2% |
| Financial charges | 65/66B | €200 | €407 | +€208 | +104.0% |
| Recurring financial charges | 65 | €200 | €239 | +€39 | +19.6% |
| Non-recurring financial charges | 66B | - | €168 | +€168 | |
| Profit (loss) for the period before taxes | 9903 | €17,532 | €14,800 | -€2,732 | -15.6% |
| Income taxes | 67/77 | €3,650 | €5,215 | +€1,565 | +42.9% |
| Profit (loss) for the period | 9904 | €13,882 | €9,585 | -€4,297 | -31.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,882 | €9,585 | -€4,297 | -31.0% |
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 8 October 2026 via checked.be.