YABI: 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.
YABI
Largest movements
- Stocks and contracts -€12,450
down €12,450 (-17.4%), from €71,710 to €59,260
- Tangible fixed assets -€7,662
down €7,662 (-25.9%), from €29,528 to €21,865
of which Furniture and vehicles: -€6,383
- Profit (loss) carried forward -€9,264
down €9,264 (-56.4%), from -€16,436 to -€25,700
- Current portion of long-term debt -€6,378
down €6,378 (-100%), from €6,378 to €0
- Trade debts -€2,705
down €2,705 (-2.9%), from €94,548 to €91,843
- Tax, wage and social debts -€2,456
down €2,456 (-41.7%), from €5,888 to €3,433
- Purchases and services +€181,852
up €181,852 (+75.9%), from €239,519 to €421,372
- Turnover +€108,748
up €108,748 (+33.7%), from €322,682 to €431,431
- Gross operating margin -€73,104
down €73,104 (-87.9%), from €83,163 to €10,059
- Staff costs -€19,430
down €19,430, from €19,000 to -€430
- Depreciation -€10,784
down €10,784 (-46.1%), from €23,367 to €12,583
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 | €111,778 | €90,975 | -€20,802 | -18.6% |
| Fixed assets | 21/28 | €29,528 | €21,865 | -€7,662 | -25.9% |
| Tangible fixed assets | 22/27 | €29,528 | €21,865 | -€7,662 | -25.9% |
| Furniture and vehicles | 24 | €28,248 | €21,865 | -€6,383 | -22.6% |
| Leasing and similar rights | 25 | €1,280 | €0 | -€1,280 | -100% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €82,250 | €69,110 | -€13,140 | -16.0% |
| Stocks and contracts in progress | 3 | €71,710 | €59,260 | -€12,450 | -17.4% |
| Stocks | 30/36 | €71,710 | €59,260 | -€12,450 | -17.4% |
| Cash at bank and in hand | 54/58 | €10,540 | €9,850 | -€690 | -6.5% |
| Total equity and liabilities | 10/49 | €111,778 | €90,975 | -€20,802 | -18.6% |
| Equity | 10/15 | €4,964 | -€4,300 | -€9,264 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,800 | €2,800 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,800 | €2,800 | = | 0.0% |
| Legal reserve | 130 | €2,800 | €2,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,436 | -€25,700 | -€9,264 | -56.4% |
| Amounts payable | 17/49 | €106,814 | €95,275 | -€11,539 | -10.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €106,814 | €95,275 | -€11,539 | -10.8% |
| Current portion of amounts payable after more than one year | 42 | €6,378 | €0 | -€6,378 | -100% |
| Trade debts | 44 | €94,548 | €91,843 | -€2,705 | -2.9% |
| Suppliers | 440/4 | €94,548 | €91,843 | -€2,705 | -2.9% |
| Taxes, remuneration and social security | 45 | €5,888 | €3,433 | -€2,456 | -41.7% |
| Taxes | 450/3 | €5,888 | €3,433 | -€2,456 | -41.7% |
| Turnover | 70 | €322,682 | €431,431 | +€108,748 | +33.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €239,519 | €421,372 | +€181,852 | +75.9% |
| Remuneration, social security and pensions | 62 | €19,000 | -€430 | -€19,430 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,367 | €12,583 | -€10,784 | -46.1% |
| Other operating charges | 640/8 | €4,144 | €2,750 | -€1,393 | -33.6% |
| Gross operating margin | 9900 | €83,163 | €10,059 | -€73,104 | -87.9% |
| Operating profit (loss) | 9901 | €36,653 | -€4,844 | -€41,497 | |
| Financial charges | 65/66B | €6,179 | €4,419 | -€1,759 | -28.5% |
| Recurring financial charges | 65 | €6,179 | €4,419 | -€1,759 | -28.5% |
| Profit (loss) for the period before taxes | 9903 | €30,474 | -€9,264 | -€39,738 | |
| Profit (loss) for the period | 9904 | €30,474 | -€9,264 | -€39,738 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,474 | -€9,264 | -€39,738 |
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.