YABO: 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.
YABO
Largest movements
- Tangible fixed assets +€25,477
up €25,477 (+1399.4%), from €1,821 to €27,297
of which Furniture and vehicles: +€26,621
- Current assets -€5,163
down €5,163 (-18.6%), from €27,703 to €22,540
of which Stocks and contracts: -€8,926
- Intangible fixed assets -€1,718
down €1,718 (-45.7%), from €3,759 to €2,041
- Debts +€44,642
up €44,642 (+70.5%), from €63,345 to €107,987
- Equity -€26,047
down €26,047 (-86.6%), from -€30,062 to -€56,110
of which Profit (loss) carried forward: -€26,047
- Depreciation +€9,657
up €9,657 (+879.4%), from €1,098 to €10,755
- Gross operating margin +€4,678
up €4,678 (+64.3%), from -€7,274 to -€2,596
- Other operating charges +€1,081
new in 2025: €1,081
- Financial charges +€208
new in 2025: €208
- Taxes -€167
down €167 (-65.6%), from €255 to €88
From the 2021 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,283 | €51,878 | +€18,595 | +55.9% |
| Fixed assets | 21/28 | €5,580 | €29,338 | +€23,758 | +425.8% |
| Intangible fixed assets | 21 | €3,759 | €2,041 | -€1,718 | -45.7% |
| Tangible fixed assets | 22/27 | €1,821 | €27,297 | +€25,477 | +1399.4% |
| Plant, machinery and equipment | 23 | - | €677 | +€677 | |
| Furniture and vehicles | 24 | - | €26,621 | +€26,621 | |
| Current assets | 29/58 | €27,703 | €22,540 | -€5,163 | -18.6% |
| Stocks and contracts in progress | 3 | €12,225 | €3,299 | -€8,926 | -73.0% |
| Stocks | 30/36 | - | €3,299 | +€3,299 | |
| Amounts receivable within one year | 40/41 | €10,175 | €1,616 | -€8,560 | -84.1% |
| Trade receivables | 40 | - | €1,616 | +€1,616 | |
| Cash at bank and in hand | 54/58 | €4,004 | €17,625 | +€13,620 | +340.1% |
| Total equity and liabilities | 10/49 | €33,283 | €51,878 | +€18,595 | +55.9% |
| Equity | 10/15 | -€30,062 | -€56,110 | -€26,047 | -86.6% |
| Contributions | 10/11 | - | €10,000 | +€10,000 | |
| Profit (loss) carried forward | 14 | -€40,062 | -€66,110 | -€26,047 | -65.0% |
| Amounts payable | 17/49 | €63,345 | €107,987 | +€44,642 | +70.5% |
| Amounts payable within one year | 42/48 | €62,788 | €107,987 | +€45,199 | +72.0% |
| Trade debts | 44 | €9,627 | €516 | -€9,111 | -94.6% |
| Suppliers | 440/4 | - | €516 | +€516 | |
| Taxes, remuneration and social security | 45 | - | €1,036 | +€1,036 | |
| Taxes | 450/3 | - | €1,036 | +€1,036 | |
| Other amounts payable | 47/48 | - | €106,436 | +€106,436 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,098 | €10,755 | +€9,657 | +879.4% |
| Other operating charges | 640/8 | - | €1,081 | +€1,081 | |
| Gross operating margin | 9900 | -€7,274 | -€2,596 | +€4,678 | +64.3% |
| Operating profit (loss) | 9901 | -€8,480 | -€14,432 | -€5,952 | -70.2% |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | - | €208 | +€208 | |
| Recurring financial charges | 65 | €1,785 | €208 | -€1,577 | -88.4% |
| Profit (loss) for the period before taxes | 9903 | -€10,264 | -€14,640 | -€4,375 | -42.6% |
| Income taxes | 67/77 | €255 | €88 | -€167 | -65.6% |
| Profit (loss) for the period | 9904 | -€10,519 | -€14,727 | -€4,209 | -40.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,519 | -€14,727 | -€4,209 | -40.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2021 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.