YABRO: 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.
YABRO
Largest movements
- Cash +€59,127
up €59,127 (+39.1%), from €151,286 to €210,413
mainly Net result for the year (+€116,194) and Other debts (+€35,647)
- Tangible fixed assets -€13,066
down €13,066 (-17.4%), from €75,298 to €62,231
of which Other tangible fixed assets: -€9,353
- Receivables within one year -€6,880
down €6,880 (-41.7%), from €16,484 to €9,604
of which Trade receivables: -€7,537
- Other debts +€35,647
up €35,647 (+79.4%), from €44,904 to €80,550
- Trade debts +€4,272
up €4,272 (+239%), from €1,791 to €6,063
- Gross operating margin +€16,280
up €16,280 (+10.8%), from €151,064 to €167,344
- Taxes +€4,659
up €4,659 (+15.8%), from €29,494 to €34,153
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 | €243,218 | €282,398 | +€39,180 | +16.1% |
| Fixed assets | 21/28 | €75,448 | €62,381 | -€13,066 | -17.3% |
| Tangible fixed assets | 22/27 | €75,298 | €62,231 | -€13,066 | -17.4% |
| Plant, machinery and equipment | 23 | €3,127 | €2,483 | -€644 | -20.6% |
| Furniture and vehicles | 24 | €3,330 | €260 | -€3,070 | -92.2% |
| Other tangible fixed assets | 26 | €68,842 | €59,489 | -€9,353 | -13.6% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €167,770 | €220,017 | +€52,247 | +31.1% |
| Amounts receivable within one year | 40/41 | €16,484 | €9,604 | -€6,880 | -41.7% |
| Trade receivables | 40 | €15,304 | €7,767 | -€7,537 | -49.2% |
| Other amounts receivable | 41 | €1,180 | €1,837 | +€657 | +55.7% |
| Cash at bank and in hand | 54/58 | €151,286 | €210,413 | +€59,127 | +39.1% |
| Total equity and liabilities | 10/49 | €243,218 | €282,398 | +€39,180 | +16.1% |
| Equity | 10/15 | €174,013 | €174,013 | = | 0.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €172,513 | €172,513 | = | 0.0% |
| Distributable reserves | 133 | €172,513 | €172,513 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €69,204 | €108,384 | +€39,180 | +56.6% |
| Amounts payable within one year | 42/48 | €69,204 | €108,384 | +€39,180 | +56.6% |
| Trade debts | 44 | €1,791 | €6,063 | +€4,272 | +239% |
| Suppliers | 440/4 | €1,791 | €6,063 | +€4,272 | +239% |
| Taxes, remuneration and social security | 45 | €22,510 | €21,771 | -€739 | -3.3% |
| Taxes | 450/3 | €22,510 | €21,771 | -€739 | -3.3% |
| Other amounts payable | 47/48 | €44,904 | €80,550 | +€35,647 | +79.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,377 | €13,066 | -€1,311 | -9.1% |
| Other operating charges | 640/8 | €2,480 | €2,515 | +€35 | +1.4% |
| Gross operating margin | 9900 | €151,064 | €167,344 | +€16,280 | +10.8% |
| Operating profit (loss) | 9901 | €134,207 | €151,762 | +€17,555 | +13.1% |
| Financial income | 75/76B | €785 | €1,501 | +€716 | +91.2% |
| Recurring financial income | 75 | €785 | €1,501 | +€716 | +91.2% |
| Financial charges | 65/66B | €2,289 | €2,916 | +€628 | +27.4% |
| Recurring financial charges | 65 | €2,289 | €2,916 | +€628 | +27.4% |
| Profit (loss) for the period before taxes | 9903 | €132,703 | €150,346 | +€17,644 | +13.3% |
| Income taxes | 67/77 | €29,494 | €34,153 | +€4,659 | +15.8% |
| Profit (loss) for the period | 9904 | €103,209 | €116,194 | +€12,985 | +12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €103,209 | €116,194 | +€12,985 | +12.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.