YB & C°: 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 & C°
Largest movements
- Tangible fixed assets +€28,120
up €28,120 (+217%), from €12,946 to €41,066
of which Land and buildings: +€24,397
- Deferred charges and accrued income -€2,497
down €2,497 (-43.5%), from €5,742 to €3,245
- Receivables within one year +€2,069
up €2,069 (+10.6%), from €19,595 to €21,664
of which Trade receivables: +€1,667
- Cash +€1,058
up €1,058 (+8.1%), from €13,052 to €14,110
mainly Net result for the year (+€18,664) and Depreciation (+€7,068)
- Reserves +€17,831
up €17,831 (+45.0%), from €39,616 to €57,447
- Other debts +€6,931
new in 2025: €6,931
- Debts after one year +€2,947
new in 2025: €2,947
- Trade debts -€1,414
no longer reported in 2025 (was €1,414)
- Current portion of long-term debt +€1,388
new in 2025: €1,388
- Gross operating margin +€20,489
up €20,489 (+121%), from €16,967 to €37,456
- Taxes +€4,748
up €4,748 (+101%), from €4,682 to €9,430
- Depreciation +€2,082
up €2,082 (+41.8%), from €4,985 to €7,068
- Financial charges -€509
down €509 (-23.6%), from €2,162 to €1,653
of which Financial charges: -€446
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 | €51,335 | €80,085 | +€28,750 | +56.0% |
| Fixed assets | 21/28 | €12,946 | €41,066 | +€28,120 | +217% |
| Tangible fixed assets | 22/27 | €12,946 | €41,066 | +€28,120 | +217% |
| Land and buildings | 22 | €6,781 | €31,179 | +€24,397 | +360% |
| Plant, machinery and equipment | 23 | €5,301 | €5,500 | +€199 | +3.8% |
| Furniture and vehicles | 24 | €864 | €4,387 | +€3,524 | +408% |
| Current assets | 29/58 | €38,389 | €39,019 | +€630 | +1.6% |
| Amounts receivable within one year | 40/41 | €19,595 | €21,664 | +€2,069 | +10.6% |
| Trade receivables | 40 | €12,533 | €14,200 | +€1,667 | +13.3% |
| Other amounts receivable | 41 | €7,062 | €7,464 | +€402 | +5.7% |
| Cash at bank and in hand | 54/58 | €13,052 | €14,110 | +€1,058 | +8.1% |
| Deferred charges and accrued income | 490/1 | €5,742 | €3,245 | -€2,497 | -43.5% |
| Total equity and liabilities | 10/49 | €51,335 | €80,085 | +€28,750 | +56.0% |
| Equity | 10/15 | €40,616 | €58,447 | +€17,831 | +43.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €39,616 | €57,447 | +€17,831 | +45.0% |
| Distributable reserves | 133 | €39,616 | €57,447 | +€17,831 | +45.0% |
| Amounts payable | 17/49 | €10,719 | €21,638 | +€10,918 | +102% |
| Amounts payable after more than one year | 17 | - | €2,947 | +€2,947 | |
| Financial debts | 170/4 | - | €2,947 | +€2,947 | |
| Amounts payable within one year | 42/48 | €10,683 | €18,325 | +€7,642 | +71.5% |
| Current portion of amounts payable after more than one year | 42 | - | €1,388 | +€1,388 | |
| Trade debts | 44 | €1,414 | - | -€1,414 | |
| Suppliers | 440/4 | €1,414 | - | -€1,414 | |
| Taxes, remuneration and social security | 45 | €9,269 | €10,005 | +€736 | +7.9% |
| Taxes | 450/3 | €9,269 | €8,355 | -€914 | -9.9% |
| Remuneration and social security | 454/9 | - | €1,650 | +€1,650 | |
| Other amounts payable | 47/48 | - | €6,931 | +€6,931 | |
| Accrued charges and deferred income | 492/3 | €37 | €366 | +€329 | +894% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,985 | €7,068 | +€2,082 | +41.8% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Non-recurring operating charges | 66A | - | €127 | +€127 | |
| Gross operating margin | 9900 | €16,967 | €37,456 | +€20,489 | +121% |
| Operating profit (loss) | 9901 | €11,477 | €29,742 | +€18,265 | +159% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €2,162 | €1,653 | -€509 | -23.6% |
| Recurring financial charges | 65 | €2,099 | €1,653 | -€446 | -21.3% |
| Non-recurring financial charges | 66B | €63 | - | -€63 | |
| Profit (loss) for the period before taxes | 9903 | €9,314 | €28,094 | +€18,780 | +202% |
| Income taxes | 67/77 | €4,682 | €9,430 | +€4,748 | +101% |
| Profit (loss) for the period | 9904 | €4,632 | €18,664 | +€14,032 | +303% |
| Profit (loss) for the period to be appropriated | 9905 | €4,632 | €18,664 | +€14,032 | +303% |
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 23 October 2026 via checked.be.