Y.B. SOLUTIONS: 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. SOLUTIONS
Largest movements
- Financial fixed assets +€30,000
new in 2025: €30,000
- Receivables within one year -€18,916
down €18,916 (-74.4%), from €25,438 to €6,522
of which Other amounts receivable: -€23,528
- Cash -€13,711
down €13,711 (-71.0%), from €19,304 to €5,593
mainly Investment in fixed assets (net) (-€30,000) and Debts after one year (-€13,341)
- Tangible fixed assets -€10,843
down €10,843 (-22.6%), from €47,926 to €37,084
- Debts after one year -€13,341
down €13,341 (-36.1%), from €37,000 to €23,659
- Profit (loss) carried forward -€4,958
down €4,958 (-167.8%), from -€2,954 to -€7,912
- Trade debts +€2,328
up €2,328 (+13.5%), from €17,225 to €19,553
- Other debts +€1,792
new in 2025: €1,792
- Depreciation +€4,697
up €4,697 (+76.4%), from €6,145 to €10,843
- Other operating charges -€2,051
down €2,051 (-52.8%), from €3,887 to €1,836
- Financial charges +€1,651
up €1,651 (+229.5%), from €720 to €2,371
- Gross operating margin +€1,023
up €1,023 (+10.4%), from €9,825 to €10,848
- Taxes +€175
up €175 (+30.0%), from €582 to €757
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 | €92,668 | €79,620 | -€13,047 | -14.1% |
| Fixed assets | 21/28 | €47,926 | €67,084 | +€19,157 | +40.0% |
| Tangible fixed assets | 22/27 | €47,926 | €37,084 | -€10,843 | -22.6% |
| Furniture and vehicles | 24 | €47,926 | €37,084 | -€10,843 | -22.6% |
| Financial fixed assets | 28 | - | €30,000 | +€30,000 | |
| Current assets | 29/58 | €44,741 | €12,536 | -€32,205 | -72.0% |
| Amounts receivable within one year | 40/41 | €25,438 | €6,522 | -€18,916 | -74.4% |
| Trade receivables | 40 | - | €4,613 | +€4,613 | |
| Other amounts receivable | 41 | €25,438 | €1,909 | -€23,528 | -92.5% |
| Cash at bank and in hand | 54/58 | €19,304 | €5,593 | -€13,711 | -71.0% |
| Deferred charges and accrued income | 490/1 | - | €422 | +€422 | |
| Total equity and liabilities | 10/49 | €92,668 | €79,620 | -€13,047 | -14.1% |
| Equity | 10/15 | €24,895 | €19,937 | -€4,958 | -19.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €21,848 | €21,848 | = | 0.0% |
| Distributable reserves | 133 | €21,848 | €21,848 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,954 | -€7,912 | -€4,958 | -167.8% |
| Amounts payable | 17/49 | €67,773 | €59,684 | -€8,089 | -11.9% |
| Amounts payable after more than one year | 17 | €37,000 | €23,659 | -€13,341 | -36.1% |
| Financial debts | 170/4 | €37,000 | €23,659 | -€13,341 | -36.1% |
| Amounts payable within one year | 42/48 | €30,773 | €36,025 | +€5,251 | +17.1% |
| Current portion of amounts payable after more than one year | 42 | €12,704 | €13,341 | +€637 | +5.0% |
| Trade debts | 44 | €17,225 | €19,553 | +€2,328 | +13.5% |
| Suppliers | 440/4 | €17,225 | €19,553 | +€2,328 | +13.5% |
| Taxes, remuneration and social security | 45 | €845 | €1,339 | +€494 | +58.5% |
| Taxes | 450/3 | €845 | €1,339 | +€494 | +58.5% |
| Other amounts payable | 47/48 | - | €1,792 | +€1,792 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,145 | €10,843 | +€4,697 | +76.4% |
| Other operating charges | 640/8 | €3,887 | €1,836 | -€2,051 | -52.8% |
| Gross operating margin | 9900 | €9,825 | €10,848 | +€1,023 | +10.4% |
| Operating profit (loss) | 9901 | -€207 | -€1,830 | -€1,623 | -783.3% |
| Financial charges | 65/66B | €720 | €2,371 | +€1,651 | +229.5% |
| Recurring financial charges | 65 | €720 | €2,371 | +€1,651 | +229.5% |
| Profit (loss) for the period before taxes | 9903 | -€927 | -€4,201 | -€3,274 | -353.3% |
| Income taxes | 67/77 | €582 | €757 | +€175 | +30.0% |
| Profit (loss) for the period | 9904 | -€1,509 | -€4,958 | -€3,449 | -228.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,509 | -€4,958 | -€3,449 | -228.6% |
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 10 October 2026 via checked.be.