Y-BRI: 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-BRI
Largest movements
- Tangible fixed assets +€30,228
up €30,228 (+246.4%), from €12,266 to €42,494
of which Plant, machinery and equipment: +€25,789
- Financial fixed assets +€5,000
new in 2025: €5,000
- Cash +€4,341
up €4,341 (+132.0%), from €3,289 to €7,630
mainly Trade debts (+€29,819) and Debts after one year (+€20,495)
- Receivables within one year -€4,013
down €4,013 (-96.2%), from €4,173 to €160
of which Trade receivables: -€3,849
- Trade debts +€29,819
up €29,819 (+702.9%), from €4,242 to €34,061
- Debts after one year +€20,495
up €20,495 (+200.0%), from €10,250 to €30,744
- Profit (loss) carried forward -€15,242
down €15,242 (-195.8%), from -€7,783 to -€23,026
- Depreciation +€8,136
up €8,136 (+319.3%), from €2,548 to €10,684
- Gross operating margin -€4,559
down €4,559 (-99.6%), from -€4,578 to -€9,137
- Financial charges +€2,148
up €2,148 (+795.0%), from €270 to €2,418
- Other operating charges +€400
up €400 (+103.2%), from €387 to €787
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 | €19,728 | €55,284 | +€35,556 | +180.2% |
| Fixed assets | 21/28 | €12,266 | €47,494 | +€35,228 | +287.2% |
| Tangible fixed assets | 22/27 | €12,266 | €42,494 | +€30,228 | +246.4% |
| Plant, machinery and equipment | 23 | €9,601 | €35,390 | +€25,789 | +268.6% |
| Other tangible fixed assets | 26 | €2,665 | €7,104 | +€4,439 | +166.6% |
| Financial fixed assets | 28 | - | €5,000 | +€5,000 | |
| Current assets | 29/58 | €7,462 | €7,790 | +€328 | +4.4% |
| Amounts receivable within one year | 40/41 | €4,173 | €160 | -€4,013 | -96.2% |
| Trade receivables | 40 | €3,849 | - | -€3,849 | |
| Other amounts receivable | 41 | €324 | €160 | -€164 | -50.6% |
| Cash at bank and in hand | 54/58 | €3,289 | €7,630 | +€4,341 | +132.0% |
| Total equity and liabilities | 10/49 | €19,728 | €55,284 | +€35,556 | +180.2% |
| Equity | 10/15 | -€3,783 | -€19,026 | -€15,242 | -402.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,783 | -€23,026 | -€15,242 | -195.8% |
| Amounts payable | 17/49 | €23,511 | €74,310 | +€50,799 | +216.1% |
| Amounts payable after more than one year | 17 | €10,250 | €30,744 | +€20,495 | +200.0% |
| Financial debts | 170/4 | €10,250 | €30,744 | +€20,495 | +200.0% |
| Amounts payable within one year | 42/48 | €13,262 | €43,566 | +€30,304 | +228.5% |
| Current portion of amounts payable after more than one year | 42 | €9,020 | €9,505 | +€485 | +5.4% |
| Trade debts | 44 | €4,242 | €34,061 | +€29,819 | +702.9% |
| Suppliers | 440/4 | €4,242 | €34,061 | +€29,819 | +702.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,548 | €10,684 | +€8,136 | +319.3% |
| Other operating charges | 640/8 | €387 | €787 | +€400 | +103.2% |
| Gross operating margin | 9900 | -€4,578 | -€9,137 | -€4,559 | -99.6% |
| Operating profit (loss) | 9901 | -€7,513 | -€20,608 | -€13,095 | -174.3% |
| Financial charges | 65/66B | €270 | €2,418 | +€2,148 | +795.0% |
| Recurring financial charges | 65 | €270 | €2,418 | +€2,148 | +795.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,783 | -€23,026 | -€15,242 | -195.8% |
| Profit (loss) for the period | 9904 | -€7,783 | -€23,026 | -€15,242 | -195.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,783 | -€23,026 | -€15,242 | -195.8% |
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 5 October 2026 via checked.be.