YB AUTOSERVICE: 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.
YB AUTOSERVICE
Largest movements
- Tangible fixed assets +€46,504
up €46,504 (+1,288%), from €3,612 to €50,116
of which Furniture and vehicles: +€47,384
- Receivables within one year +€11,678
up €11,678 (+68.3%), from €17,085 to €28,763
of which Trade receivables: +€17,876
- Cash -€4,405
down €4,405 (-45.1%), from €9,777 to €5,371
mainly Investment in fixed assets (net) (-€52,000) and Receivables within one year (-€11,678)
- Stocks and contracts -€1,048
down €1,048 (-15.2%), from €6,911 to €5,863
- Debts after one year +€30,998
new in 2025: €30,998
- Tax, wage and social debts +€11,153
up €11,153 (+83.4%), from €13,380 to €24,533
of which Taxes: +€10,551
- Current portion of long-term debt +€7,835
new in 2025: €7,835
- Reserves +€3,870
up €3,870 (+53.0%), from €7,303 to €11,173
- Depreciation +€4,442
up €4,442 (+421%), from €1,054 to €5,496
- Gross operating margin +€1,799
up €1,799 (+17.3%), from €10,390 to €12,189
- Financial charges +€877
up €877 (+91.6%), from €957 to €1,834
- Other operating charges -€684
down €684 (-91.7%), from €746 to €62
- Financial income +€230
up €230 (+35.1%), from €655 to €884
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 | €40,056 | €93,139 | +€53,083 | +133% |
| Fixed assets | 21/28 | €6,162 | €52,666 | +€46,504 | +755% |
| Tangible fixed assets | 22/27 | €3,612 | €50,116 | +€46,504 | +1,288% |
| Plant, machinery and equipment | 23 | €3,612 | €2,732 | -€880 | -24.4% |
| Furniture and vehicles | 24 | €0 | €47,384 | +€47,384 | |
| Financial fixed assets | 28 | €2,550 | €2,550 | = | 0.0% |
| Current assets | 29/58 | €33,894 | €40,473 | +€6,579 | +19.4% |
| Stocks and contracts in progress | 3 | €6,911 | €5,863 | -€1,048 | -15.2% |
| Stocks | 30/36 | €6,911 | €5,863 | -€1,048 | -15.2% |
| Amounts receivable within one year | 40/41 | €17,085 | €28,763 | +€11,678 | +68.3% |
| Trade receivables | 40 | €5,903 | €23,778 | +€17,876 | +303% |
| Other amounts receivable | 41 | €11,183 | €4,984 | -€6,198 | -55.4% |
| Cash at bank and in hand | 54/58 | €9,777 | €5,371 | -€4,405 | -45.1% |
| Deferred charges and accrued income | 490/1 | €121 | €476 | +€355 | +293% |
| Total equity and liabilities | 10/49 | €40,056 | €93,139 | +€53,083 | +133% |
| Equity | 10/15 | €25,903 | €29,773 | +€3,870 | +14.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,303 | €11,173 | +€3,870 | +53.0% |
| Distributable reserves | 133 | €7,303 | €11,173 | +€3,870 | +53.0% |
| Amounts payable | 17/49 | €14,153 | €63,366 | +€49,213 | +348% |
| Amounts payable after more than one year | 17 | - | €30,998 | +€30,998 | |
| Financial debts | 170/4 | - | €30,998 | +€30,998 | |
| Amounts payable within one year | 42/48 | €13,380 | €32,368 | +€18,988 | +142% |
| Current portion of amounts payable after more than one year | 42 | - | €7,835 | +€7,835 | |
| Taxes, remuneration and social security | 45 | €13,380 | €24,533 | +€11,153 | +83.4% |
| Taxes | 450/3 | €11,547 | €22,099 | +€10,551 | +91.4% |
| Remuneration and social security | 454/9 | €1,833 | €2,434 | +€602 | +32.8% |
| Accrued charges and deferred income | 492/3 | €773 | - | -€773 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,054 | €5,496 | +€4,442 | +421% |
| Other operating charges | 640/8 | €746 | €62 | -€684 | -91.7% |
| Gross operating margin | 9900 | €10,390 | €12,189 | +€1,799 | +17.3% |
| Operating profit (loss) | 9901 | €8,591 | €6,631 | -€1,959 | -22.8% |
| Financial income | 75/76B | €655 | €884 | +€230 | +35.1% |
| Recurring financial income | 75 | €655 | €884 | +€230 | +35.1% |
| Financial charges | 65/66B | €957 | €1,834 | +€877 | +91.6% |
| Recurring financial charges | 65 | €957 | €1,834 | +€877 | +91.6% |
| Profit (loss) for the period before taxes | 9903 | €8,288 | €5,681 | -€2,607 | -31.5% |
| Income taxes | 67/77 | €1,820 | €1,811 | -€9 | -0.5% |
| Profit (loss) for the period | 9904 | €6,468 | €3,870 | -€2,598 | -40.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,468 | €3,870 | -€2,598 | -40.2% |
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 25 October 2026 via checked.be.