YB SOUND: 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 SOUND
Largest movements
- Receivables within one year +€14,614
up €14,614 (+188%), from €7,776 to €22,390
of which Trade receivables: +€13,774
- Tangible fixed assets -€2,526
down €2,526 (-4.6%), from €54,804 to €52,278
of which Furniture and vehicles: -€2,750
- Deferred charges and accrued income +€2,426
new in 2025: €2,426
- Profit (loss) carried forward +€14,408
up €14,408 (+68.9%), from -€20,915 to -€6,507
- Debts after one year -€7,448
down €7,448 (-17.0%), from €43,720 to €36,271
- Trade debts +€7,380
up €7,380 (+191%), from €3,871 to €11,251
- Other debts -€3,925
down €3,925 (-21.1%), from €18,603 to €14,678
- Depreciation +€6,999
up €6,999 (+52.0%), from €13,455 to €20,453
- Gross operating margin +€4,827
up €4,827 (+13.5%), from €35,872 to €40,699
- Financial charges +€1,393
up €1,393 (+106%), from €1,308 to €2,702
- Taxes +€1,006
new in 2025: €1,006
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 | €97,372 | €111,392 | +€14,021 | +14.4% |
| Fixed assets | 21/28 | €58,071 | €55,545 | -€2,526 | -4.3% |
| Tangible fixed assets | 22/27 | €54,804 | €52,278 | -€2,526 | -4.6% |
| Plant, machinery and equipment | 23 | €41,805 | €42,029 | +€224 | +0.5% |
| Furniture and vehicles | 24 | €12,999 | €10,249 | -€2,750 | -21.2% |
| Financial fixed assets | 28 | €3,267 | €3,267 | = | 0.0% |
| Current assets | 29/58 | €39,301 | €55,847 | +€16,546 | +42.1% |
| Amounts receivable within one year | 40/41 | €7,776 | €22,390 | +€14,614 | +188% |
| Trade receivables | 40 | €4,510 | €18,284 | +€13,774 | +305% |
| Other amounts receivable | 41 | €3,266 | €4,106 | +€840 | +25.7% |
| Cash at bank and in hand | 54/58 | €31,525 | €31,031 | -€494 | -1.6% |
| Deferred charges and accrued income | 490/1 | - | €2,426 | +€2,426 | |
| Total equity and liabilities | 10/49 | €97,372 | €111,392 | +€14,021 | +14.4% |
| Equity | 10/15 | €23,218 | €37,626 | +€14,408 | +62.1% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €14,133 | €14,133 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €0 | -€3,000 | -100% |
| Reserves not available under the articles | 1311 | €3,000 | €0 | -€3,000 | -100% |
| Tax-exempt reserves | 132 | €11,133 | €11,133 | = | 0.0% |
| Distributable reserves | 133 | - | €3,000 | +€3,000 | |
| Profit (loss) carried forward | 14 | -€20,915 | -€6,507 | +€14,408 | +68.9% |
| Amounts payable | 17/49 | €74,153 | €73,766 | -€387 | -0.5% |
| Amounts payable after more than one year | 17 | €43,720 | €36,271 | -€7,448 | -17.0% |
| Financial debts | 170/4 | €43,720 | €36,271 | -€7,448 | -17.0% |
| Amounts payable within one year | 42/48 | €30,434 | €36,419 | +€5,985 | +19.7% |
| Current portion of amounts payable after more than one year | 42 | €6,574 | €7,448 | +€874 | +13.3% |
| Financial debts | 43 | - | €569 | +€569 | |
| Credit institutions | 430/8 | - | €569 | +€569 | |
| Trade debts | 44 | €3,871 | €11,251 | +€7,380 | +191% |
| Suppliers | 440/4 | €3,871 | €11,251 | +€7,380 | +191% |
| Taxes, remuneration and social security | 45 | €1,385 | €2,473 | +€1,087 | +78.5% |
| Taxes | 450/3 | €1,352 | €2,473 | +€1,121 | +82.9% |
| Remuneration and social security | 454/9 | €34 | €0 | -€34 | -100% |
| Other amounts payable | 47/48 | €18,603 | €14,678 | -€3,925 | -21.1% |
| Accrued charges and deferred income | 492/3 | - | €1,076 | +€1,076 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,455 | €20,453 | +€6,999 | +52.0% |
| Other operating charges | 640/8 | €1,628 | €1,450 | -€178 | -11.0% |
| Non-recurring operating charges | 66A | - | €1,372 | +€1,372 | |
| Gross operating margin | 9900 | €35,872 | €40,699 | +€4,827 | +13.5% |
| Operating profit (loss) | 9901 | €20,789 | €17,423 | -€3,365 | -16.2% |
| Financial income | 75/76B | €313 | €692 | +€379 | +121% |
| Recurring financial income | 75 | €313 | €692 | +€379 | +121% |
| Financial charges | 65/66B | €1,308 | €2,702 | +€1,393 | +106% |
| Recurring financial charges | 65 | €1,308 | €2,702 | +€1,393 | +106% |
| Profit (loss) for the period before taxes | 9903 | €19,793 | €15,414 | -€4,380 | -22.1% |
| Income taxes | 67/77 | - | €1,006 | +€1,006 | |
| Profit (loss) for the period | 9904 | €19,793 | €14,408 | -€5,385 | -27.2% |
| Profit (loss) for the period to be appropriated | 9905 | €19,793 | €14,408 | -€5,385 | -27.2% |
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 18 October 2026 via checked.be.