YB PARAMEDICAL: 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 PARAMEDICAL
Largest movements
- Cash -€33,566
down €33,566 (-96.1%), from €34,923 to €1,358
mainly Other debts (-€38,910) and Debts after one year (-€11,502)
- Intangible fixed assets -€12,000
down €12,000 (-26.7%), from €45,000 to €33,000
- Deferred charges and accrued income +€11,063
up €11,063 (+110%), from €10,020 to €21,083
- Receivables within one year -€5,000
down €5,000 (-59.2%), from €8,447 to €3,447
- Tangible fixed assets -€1,133
down €1,133 (-49.4%), from €2,296 to €1,162
- Other debts -€38,910
down €38,910 (-90.1%), from €43,164 to €4,254
- Debts after one year -€11,502
down €11,502 (-30.1%), from €38,223 to €26,721
- Reserves +€8,986
up €8,986 (+7,171%), from €125 to €9,111
- Gross operating margin +€11,134
up €11,134 (+44.4%), from €25,081 to €36,215
- Other operating charges +€3,876
up €3,876 (+276%), from €1,404 to €5,280
- Depreciation -€2,971
down €2,971 (-18.4%), from €16,104 to €13,133
- Taxes +€2,281
up €2,281 (+69.6%), from €3,275 to €5,556
- Financial charges -€915
down €915 (-21.2%), from €4,308 to €3,393
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 | €100,686 | €60,050 | -€40,636 | -40.4% |
| Fixed assets | 21/28 | €47,296 | €34,162 | -€13,133 | -27.8% |
| Intangible fixed assets | 21 | €45,000 | €33,000 | -€12,000 | -26.7% |
| Tangible fixed assets | 22/27 | €2,296 | €1,162 | -€1,133 | -49.4% |
| Furniture and vehicles | 24 | €2,296 | €1,162 | -€1,133 | -49.4% |
| Current assets | 29/58 | €53,390 | €25,888 | -€27,502 | -51.5% |
| Amounts receivable within one year | 40/41 | €8,447 | €3,447 | -€5,000 | -59.2% |
| Other amounts receivable | 41 | €8,447 | €3,447 | -€5,000 | -59.2% |
| Cash at bank and in hand | 54/58 | €34,923 | €1,358 | -€33,566 | -96.1% |
| Deferred charges and accrued income | 490/1 | €10,020 | €21,083 | +€11,063 | +110% |
| Total equity and liabilities | 10/49 | €100,686 | €60,050 | -€40,636 | -40.4% |
| Equity | 10/15 | €6,125 | €15,111 | +€8,986 | +147% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €125 | €9,111 | +€8,986 | +7,171% |
| Distributable reserves | 133 | €125 | €9,111 | +€8,986 | +7,171% |
| Amounts payable | 17/49 | €94,561 | €44,939 | -€49,621 | -52.5% |
| Amounts payable after more than one year | 17 | €38,223 | €26,721 | -€11,502 | -30.1% |
| Financial debts | 170/4 | €38,223 | €26,721 | -€11,502 | -30.1% |
| Amounts payable within one year | 42/48 | €56,338 | €18,218 | -€38,120 | -67.7% |
| Current portion of amounts payable after more than one year | 42 | €11,544 | €11,502 | -€42 | -0.4% |
| Trade debts | 44 | €1,630 | €1,948 | +€318 | +19.5% |
| Suppliers | 440/4 | €1,630 | €1,948 | +€318 | +19.5% |
| Taxes, remuneration and social security | 45 | - | €515 | +€515 | |
| Taxes | 450/3 | - | €515 | +€515 | |
| Other amounts payable | 47/48 | €43,164 | €4,254 | -€38,910 | -90.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,104 | €13,133 | -€2,971 | -18.4% |
| Other operating charges | 640/8 | €1,404 | €5,280 | +€3,876 | +276% |
| Gross operating margin | 9900 | €25,081 | €36,215 | +€11,134 | +44.4% |
| Operating profit (loss) | 9901 | €7,573 | €17,802 | +€10,229 | +135% |
| Financial income | 75/76B | €136 | €133 | -€3 | -2.1% |
| Recurring financial income | 75 | €136 | €133 | -€3 | -2.1% |
| Financial charges | 65/66B | €4,308 | €3,393 | -€915 | -21.2% |
| Recurring financial charges | 65 | €4,308 | €3,393 | -€915 | -21.2% |
| Profit (loss) for the period before taxes | 9903 | €3,400 | €14,541 | +€11,141 | +328% |
| Income taxes | 67/77 | €3,275 | €5,556 | +€2,281 | +69.6% |
| Profit (loss) for the period | 9904 | €125 | €8,986 | +€8,860 | +7,071% |
| Profit (loss) for the period to be appropriated | 9905 | €125 | €8,986 | +€8,860 | +7,071% |
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 18 October 2026 via checked.be.