Yanbo: 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.
Yanbo
Largest movements
- Tangible fixed assets -€44,396
down €44,396 (-17.6%), from €251,872 to €207,476
of which Land and buildings: -€32,048
- Cash +€42,214
up €42,214 (+874.8%), from €4,826 to €47,040
mainly Depreciation (+€44,767) and Receivables within one year (+€13,321)
- Receivables within one year -€13,321
down €13,321 (-26.4%), from €50,506 to €37,186
of which Trade receivables: -€16,388
- Debts after one year -€8,273
no longer reported in 2025 (was €8,273)
- Other debts -€8,033
no longer reported in 2025 (was €8,033)
- Current portion of long-term debt -€4,035
down €4,035 (-32.8%), from €12,308 to €8,273
- Profit (loss) carried forward +€3,904
up €3,904 (+35.4%), from €11,017 to €14,920
- Depreciation +€17,454
up €17,454 (+63.9%), from €27,313 to €44,767
- Taxes -€4,168
down €4,168 (-66.2%), from €6,297 to €2,129
- Gross operating margin +€3,358
up €3,358 (+6.6%), from €50,825 to €54,183
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 | €309,263 | €293,740 | -€15,523 | -5.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €251,872 | €207,476 | -€44,396 | -17.6% |
| Tangible fixed assets | 22/27 | €251,872 | €207,476 | -€44,396 | -17.6% |
| Land and buildings | 22 | €196,135 | €164,087 | -€32,048 | -16.3% |
| Plant, machinery and equipment | 23 | €29,863 | €27,425 | -€2,438 | -8.2% |
| Furniture and vehicles | 24 | €25,874 | €15,965 | -€9,910 | -38.3% |
| Current assets | 29/58 | €57,391 | €86,264 | +€28,873 | +50.3% |
| Amounts receivable within one year | 40/41 | €50,506 | €37,186 | -€13,321 | -26.4% |
| Trade receivables | 40 | €33,578 | €17,190 | -€16,388 | -48.8% |
| Other amounts receivable | 41 | €16,929 | €19,996 | +€3,067 | +18.1% |
| Cash at bank and in hand | 54/58 | €4,826 | €47,040 | +€42,214 | +874.8% |
| Deferred charges and accrued income | 490/1 | €2,059 | €2,038 | -€20 | -1.0% |
| Total equity and liabilities | 10/49 | €309,263 | €293,740 | -€15,523 | -5.0% |
| Equity | 10/15 | €262,936 | €266,840 | +€3,904 | +1.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €239,520 | €239,520 | = | 0.0% |
| Distributable reserves | 133 | €239,520 | €239,520 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,017 | €14,920 | +€3,904 | +35.4% |
| Amounts payable | 17/49 | €46,327 | €26,900 | -€19,426 | -41.9% |
| Amounts payable after more than one year | 17 | €8,273 | - | -€8,273 | |
| Financial debts | 170/4 | €8,273 | - | -€8,273 | |
| Amounts payable within one year | 42/48 | €37,054 | €25,900 | -€11,154 | -30.1% |
| Current portion of amounts payable after more than one year | 42 | €12,308 | €8,273 | -€4,035 | -32.8% |
| Trade debts | 44 | €1,007 | €677 | -€330 | -32.8% |
| Suppliers | 440/4 | €1,007 | €677 | -€330 | -32.8% |
| Taxes, remuneration and social security | 45 | €15,706 | €16,951 | +€1,244 | +7.9% |
| Taxes | 450/3 | €15,706 | €16,951 | +€1,244 | +7.9% |
| Other amounts payable | 47/48 | €8,033 | - | -€8,033 | |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,313 | €44,767 | +€17,454 | +63.9% |
| Other operating charges | 640/8 | €3,100 | €3,169 | +€69 | +2.2% |
| Gross operating margin | 9900 | €50,825 | €54,183 | +€3,358 | +6.6% |
| Operating profit (loss) | 9901 | €20,411 | €6,247 | -€14,165 | -69.4% |
| Financial income | 75/76B | - | €39 | +€39 | |
| Recurring financial income | 75 | - | €39 | +€39 | |
| Financial charges | 65/66B | €407 | €252 | -€155 | -38.0% |
| Recurring financial charges | 65 | €407 | €252 | -€155 | -38.0% |
| Profit (loss) for the period before taxes | 9903 | €20,004 | €6,033 | -€13,971 | -69.8% |
| Income taxes | 67/77 | €6,297 | €2,129 | -€4,168 | -66.2% |
| Profit (loss) for the period | 9904 | €13,707 | €3,904 | -€9,804 | -71.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,707 | €3,904 | -€9,804 | -71.5% |
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 1 October 2026 via checked.be.