YB-MOTORS: 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-MOTORS
Largest movements
- Cash -€38,617
down €38,617 (-91.0%), from €42,456 to €3,839
mainly Net result for the year (-€21,439) and Stocks and contracts (-€7,868)
- Stocks and contracts +€7,868
up €7,868 (+13.4%), from €58,878 to €66,746
- Receivables within one year +€3,926
up €3,926 (+5,767%), from €68 to €3,994
of which Trade receivables: +€3,490
- Profit (loss) carried forward -€21,439
down €21,439, from €46 to -€21,393
- Other debts -€4,505
down €4,505 (-4.7%), from €95,360 to €90,855
- Tax, wage and social debts -€1,190
down €1,190 (-67.8%), from €1,754 to €564
of which Taxes: -€1,190
- Gross operating margin -€23,940
down €23,940, from €4,294 to -€19,646
- Other operating charges +€593
up €593 (+53.8%), from €1,102 to €1,694
- Taxes -€253
no longer reported in 2025 (was €253)
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 | €102,375 | €75,541 | -€26,835 | -26.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Current assets | 29/58 | €102,375 | €75,541 | -€26,835 | -26.2% |
| Stocks and contracts in progress | 3 | €58,878 | €66,746 | +€7,868 | +13.4% |
| Stocks | 30/36 | €58,878 | €66,746 | +€7,868 | +13.4% |
| Amounts receivable within one year | 40/41 | €68 | €3,994 | +€3,926 | +5,767% |
| Trade receivables | 40 | €0 | €3,490 | +€3,490 | |
| Other amounts receivable | 41 | €68 | €504 | +€436 | +641% |
| Cash at bank and in hand | 54/58 | €42,456 | €3,839 | -€38,617 | -91.0% |
| Deferred charges and accrued income | 490/1 | €974 | €961 | -€12 | -1.3% |
| Total equity and liabilities | 10/49 | €102,375 | €75,541 | -€26,835 | -26.2% |
| Equity | 10/15 | €3,046 | -€18,393 | -€21,439 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46 | -€21,393 | -€21,439 | |
| Amounts payable | 17/49 | €99,329 | €93,934 | -€5,396 | -5.4% |
| Amounts payable within one year | 42/48 | €99,329 | €93,934 | -€5,396 | -5.4% |
| Trade debts | 44 | €2,216 | €2,315 | +€99 | +4.5% |
| Suppliers | 440/4 | €2,216 | €2,315 | +€99 | +4.5% |
| Advances received on contracts in progress | 46 | - | €200 | +€200 | |
| Taxes, remuneration and social security | 45 | €1,754 | €564 | -€1,190 | -67.8% |
| Taxes | 450/3 | €1,754 | €564 | -€1,190 | -67.8% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €95,360 | €90,855 | -€4,505 | -4.7% |
| Other operating charges | 640/8 | €1,102 | €1,694 | +€593 | +53.8% |
| Gross operating margin | 9900 | €4,294 | -€19,646 | -€23,940 | |
| Operating profit (loss) | 9901 | €3,192 | -€21,340 | -€24,533 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +200% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +200% |
| Financial charges | 65/66B | €114 | €100 | -€14 | -12.7% |
| Recurring financial charges | 65 | €114 | €100 | -€14 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €3,079 | -€21,439 | -€24,517 | |
| Income taxes | 67/77 | €253 | - | -€253 | |
| Profit (loss) for the period | 9904 | €2,825 | -€21,439 | -€24,264 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,825 | -€21,439 | -€24,264 |
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 15 October 2026 via checked.be.