YB GROUP: 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 GROUP
Largest movements
- Cash -€21,457
down €21,457 (-66.7%), from €32,175 to €10,718
mainly Investment in fixed assets (net) (-€34,818) and Tax, wage and social debts (-€17,468)
- Tangible fixed assets +€16,231
up €16,231 (+29.2%), from €55,657 to €71,888
of which Furniture and vehicles: +€15,573
- Receivables within one year -€1,459
down €1,459 (-8.7%), from €16,857 to €15,398
of which Trade receivables: -€1,970
- Tax, wage and social debts -€17,468
down €17,468 (-95.9%), from €18,212 to €744
of which Taxes: -€11,539
- Other debts +€8,515
up €8,515 (+17.7%), from €48,168 to €56,683
- Reserves +€2,250
up €2,250 (+6.8%), from €33,100 to €35,350
- Gross operating margin -€52,568
down €52,568 (-77.9%), from €67,473 to €14,905
- Taxes -€18,423
down €18,423, from €9,584 to -€8,839
- Depreciation -€2,466
down €2,466 (-11.7%), from €21,053 to €18,587
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 | €104,688 | €98,004 | -€6,684 | -6.4% |
| Fixed assets | 21/28 | €55,657 | €71,888 | +€16,231 | +29.2% |
| Tangible fixed assets | 22/27 | €55,657 | €71,888 | +€16,231 | +29.2% |
| Plant, machinery and equipment | 23 | €1,040 | €1,698 | +€658 | +63.3% |
| Furniture and vehicles | 24 | €54,617 | €70,190 | +€15,573 | +28.5% |
| Current assets | 29/58 | €49,032 | €26,116 | -€22,915 | -46.7% |
| Amounts receivable within one year | 40/41 | €16,857 | €15,398 | -€1,459 | -8.7% |
| Trade receivables | 40 | €16,608 | €14,638 | -€1,970 | -11.9% |
| Other amounts receivable | 41 | €248 | €760 | +€512 | +206.1% |
| Cash at bank and in hand | 54/58 | €32,175 | €10,718 | -€21,457 | -66.7% |
| Total equity and liabilities | 10/49 | €104,688 | €98,004 | -€6,684 | -6.4% |
| Equity | 10/15 | €38,308 | €40,577 | +€2,269 | +5.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €33,100 | €35,350 | +€2,250 | +6.8% |
| Distributable reserves | 133 | €33,100 | €35,350 | +€2,250 | +6.8% |
| Profit (loss) carried forward | 14 | €208 | €227 | +€19 | +9.0% |
| Amounts payable | 17/49 | €66,380 | €57,427 | -€8,953 | -13.5% |
| Amounts payable within one year | 42/48 | €66,380 | €57,427 | -€8,953 | -13.5% |
| Taxes, remuneration and social security | 45 | €18,212 | €744 | -€17,468 | -95.9% |
| Taxes | 450/3 | €12,284 | €744 | -€11,539 | -93.9% |
| Remuneration and social security | 454/9 | €5,928 | €0 | -€5,928 | -100.0% |
| Other amounts payable | 47/48 | €48,168 | €56,683 | +€8,515 | +17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,053 | €18,587 | -€2,466 | -11.7% |
| Other operating charges | 640/8 | €3,490 | €2,834 | -€656 | -18.8% |
| Gross operating margin | 9900 | €67,473 | €14,905 | -€52,568 | -77.9% |
| Operating profit (loss) | 9901 | €42,930 | -€6,516 | -€49,446 | |
| Financial income | 75/76B | €31 | €0 | -€31 | -100.0% |
| Recurring financial income | 75 | €31 | €0 | -€31 | -100.0% |
| Financial charges | 65/66B | €69 | €55 | -€14 | -20.5% |
| Recurring financial charges | 65 | €69 | €55 | -€14 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | €42,892 | -€6,571 | -€49,463 | |
| Income taxes | 67/77 | €9,584 | -€8,839 | -€18,423 | |
| Profit (loss) for the period | 9904 | €33,308 | €2,269 | -€31,040 | -93.2% |
| Profit (loss) for the period to be appropriated | 9905 | €33,308 | €2,269 | -€31,040 | -93.2% |
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 9 October 2026 via checked.be.