YB-TECHNICS: 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-TECHNICS
Largest movements
- Receivables within one year +€3,865
up €3,865 (+277.9%), from €1,391 to €5,256
of which Trade receivables: +€3,422
- Tangible fixed assets -€2,281
down €2,281 (-25.0%), from €9,124 to €6,843
- Cash +€405
up €405 (+7.2%), from €5,603 to €6,008
mainly Net result for the year (+€3,528) and Depreciation (+€2,281)
- Reserves +€3,528
up €3,528 (+520.2%), from €678 to €4,206
- Other debts -€3,064
down €3,064 (-22.9%), from €13,366 to €10,302
- Tax, wage and social debts +€1,619
up €1,619 (+371.8%), from €435 to €2,054
- Gross operating margin +€4,855
up €4,855 (+101.7%), from €4,772 to €9,627
- Taxes +€1,625
up €1,625 (+373.3%), from €435 to €2,061
- Staff costs +€724
up €724 (+66.6%), from €1,088 to €1,812
- Financial income +€281
new in 2025: €281
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 | €16,118 | €18,106 | +€1,989 | +12.3% |
| Fixed assets | 21/28 | €9,124 | €6,843 | -€2,281 | -25.0% |
| Tangible fixed assets | 22/27 | €9,124 | €6,843 | -€2,281 | -25.0% |
| Furniture and vehicles | 24 | €9,124 | €6,843 | -€2,281 | -25.0% |
| Current assets | 29/58 | €6,994 | €11,263 | +€4,270 | +61.0% |
| Amounts receivable within one year | 40/41 | €1,391 | €5,256 | +€3,865 | +277.9% |
| Trade receivables | 40 | €226 | €3,648 | +€3,422 | +1515.7% |
| Other amounts receivable | 41 | €1,165 | €1,608 | +€443 | +38.0% |
| Cash at bank and in hand | 54/58 | €5,603 | €6,008 | +€405 | +7.2% |
| Total equity and liabilities | 10/49 | €16,118 | €18,106 | +€1,989 | +12.3% |
| Equity | 10/15 | €1,278 | €4,806 | +€3,528 | +276.0% |
| Contributions | 10/11 | €600 | €600 | = | 0.0% |
| Reserves | 13 | €678 | €4,206 | +€3,528 | +520.2% |
| Distributable reserves | 133 | €678 | €4,206 | +€3,528 | +520.2% |
| Amounts payable | 17/49 | €14,839 | €13,300 | -€1,539 | -10.4% |
| Amounts payable within one year | 42/48 | €14,839 | €13,300 | -€1,539 | -10.4% |
| Trade debts | 44 | €1,038 | €944 | -€94 | -9.0% |
| Suppliers | 440/4 | €1,038 | €944 | -€94 | -9.0% |
| Taxes, remuneration and social security | 45 | €435 | €2,054 | +€1,619 | +371.8% |
| Taxes | 450/3 | €435 | €2,054 | +€1,619 | +371.8% |
| Other amounts payable | 47/48 | €13,366 | €10,302 | -€3,064 | -22.9% |
| Remuneration, social security and pensions | 62 | €1,088 | €1,812 | +€724 | +66.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,281 | €2,281 | = | 0.0% |
| Other operating charges | 640/8 | €248 | €186 | -€62 | -25.2% |
| Gross operating margin | 9900 | €4,772 | €9,627 | +€4,855 | +101.7% |
| Operating profit (loss) | 9901 | €1,155 | €5,348 | +€4,194 | +363.1% |
| Financial income | 75/76B | - | €281 | +€281 | |
| Recurring financial income | 75 | - | €281 | +€281 | |
| Financial charges | 65/66B | €41 | €40 | -€1 | -2.2% |
| Recurring financial charges | 65 | €41 | €40 | -€1 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | €1,114 | €5,589 | +€4,475 | +401.9% |
| Income taxes | 67/77 | €435 | €2,061 | +€1,625 | +373.3% |
| Profit (loss) for the period | 9904 | €678 | €3,528 | +€2,850 | +420.2% |
| Profit (loss) for the period to be appropriated | 9905 | €678 | €3,528 | +€2,850 | +420.2% |
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.