YABOUM: 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.
YABOUM
Largest movements
- Receivables within one year -€42,741
down €42,741 (-69.6%), from €61,402 to €18,661
of which Other amounts receivable: -€42,741
- Cash +€1,890
up €1,890 (+294.8%), from €641 to €2,532
mainly Receivables within one year (+€42,741) and Depreciation (+€1,061)
- Tangible fixed assets -€1,061
down €1,061 (-49.1%), from €2,160 to €1,098
- Other debts -€18,987
down €18,987 (-94.9%), from €20,000 to €1,013
- Tax, wage and social debts -€14,356
down €14,356 (-79.9%), from €17,978 to €3,622
- Profit (loss) carried forward -€9,308
down €9,308 (-40.3%), from €23,069 to €13,761
- Trade debts +€739
up €739 (+472.7%), from €156 to €895
- Gross operating margin -€33,794
down €33,794, from €27,570 to -€6,224
- Taxes -€1,373
down €1,373 (-90.4%), from €1,518 to €145
- Other operating charges +€804
up €804 (+207.6%), from €387 to €1,191
- Financial charges +€497
up €497 (+263.8%), from €188 to €685
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 | €64,203 | €22,292 | -€41,911 | -65.3% |
| Fixed assets | 21/28 | €2,160 | €1,098 | -€1,061 | -49.1% |
| Tangible fixed assets | 22/27 | €2,160 | €1,098 | -€1,061 | -49.1% |
| Furniture and vehicles | 24 | €2,160 | €1,098 | -€1,061 | -49.1% |
| Current assets | 29/58 | €62,043 | €21,193 | -€40,850 | -65.8% |
| Amounts receivable within one year | 40/41 | €61,402 | €18,661 | -€42,741 | -69.6% |
| Trade receivables | 40 | €9,839 | €9,839 | = | 0.0% |
| Other amounts receivable | 41 | €51,563 | €8,822 | -€42,741 | -82.9% |
| Cash at bank and in hand | 54/58 | €641 | €2,532 | +€1,890 | +294.8% |
| Total equity and liabilities | 10/49 | €64,203 | €22,292 | -€41,911 | -65.3% |
| Equity | 10/15 | €26,069 | €16,761 | -€9,308 | -35.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,069 | €13,761 | -€9,308 | -40.3% |
| Amounts payable | 17/49 | €38,134 | €5,530 | -€32,604 | -85.5% |
| Amounts payable within one year | 42/48 | €38,134 | €5,530 | -€32,604 | -85.5% |
| Trade debts | 44 | €156 | €895 | +€739 | +472.7% |
| Suppliers | 440/4 | €156 | €895 | +€739 | +472.7% |
| Taxes, remuneration and social security | 45 | €17,978 | €3,622 | -€14,356 | -79.9% |
| Taxes | 450/3 | €17,978 | €3,622 | -€14,356 | -79.9% |
| Other amounts payable | 47/48 | €20,000 | €1,013 | -€18,987 | -94.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,010 | €1,061 | +€51 | +5.1% |
| Other operating charges | 640/8 | €387 | €1,191 | +€804 | +207.6% |
| Gross operating margin | 9900 | €27,570 | -€6,224 | -€33,794 | |
| Operating profit (loss) | 9901 | €26,172 | -€8,477 | -€34,649 | |
| Financial charges | 65/66B | €188 | €685 | +€497 | +263.8% |
| Recurring financial charges | 65 | €188 | €685 | +€497 | +263.8% |
| Profit (loss) for the period before taxes | 9903 | €25,984 | -€9,162 | -€35,146 | |
| Income taxes | 67/77 | €1,518 | €145 | -€1,373 | -90.4% |
| Profit (loss) for the period | 9904 | €24,466 | -€9,308 | -€33,773 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,466 | -€9,308 | -€33,773 |
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 2 October 2026 via checked.be.