YBA: what changed
Two fiscal 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.
YBA
Largest movements
- Tangible fixed assets -€7,862
down €7,862 (-15.7%), from €50,185 to €42,323
of which Furniture and vehicles: -€6,448
- Cash +€1,515
new in 2025: €1,515
mainly Depreciation (+€14,459) and Current portion of long-term debt (+€7,912)
- Current portion of long-term debt +€7,912
up €7,912 (+75.2%), from €10,518 to €18,430
- Debts after one year -€4,719
down €4,719 (-22.2%), from €21,242 to €16,523
- Other debts -€4,000
down €4,000 (-82.8%), from €4,833 to €833
- Trade debts -€2,488
down €2,488 (-70.2%), from €3,543 to €1,055
- Short-term financial debts -€1,991
no longer reported in 2025 (was €1,991)
- Gross operating margin -€32,964
down €32,964 (-63.6%), from €51,817 to €18,854
- Taxes -€5,283
down €5,283 (-78.5%), from €6,726 to €1,443
- Depreciation -€4,321
down €4,321 (-23.0%), from €18,780 to €14,459
- Other operating charges +€1,011
up €1,011 (+205.8%), from €491 to €1,503
- Financial income +€740
up €740 (+282.8%), from €262 to €1,001
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 | €69,379 | €62,239 | -€7,140 | -10.3% |
| Fixed assets | 21/28 | €50,185 | €42,323 | -€7,862 | -15.7% |
| Tangible fixed assets | 22/27 | €50,185 | €42,323 | -€7,862 | -15.7% |
| Plant, machinery and equipment | 23 | €7,385 | €5,971 | -€1,415 | -19.2% |
| Furniture and vehicles | 24 | €42,800 | €36,352 | -€6,448 | -15.1% |
| Current assets | 29/58 | €19,194 | €19,916 | +€722 | +3.8% |
| Amounts receivable within one year | 40/41 | €18,175 | €17,916 | -€259 | -1.4% |
| Trade receivables | 40 | €1,084 | €1,084 | = | 0.0% |
| Other amounts receivable | 41 | €17,091 | €16,832 | -€259 | -1.5% |
| Cash at bank and in hand | 54/58 | - | €1,515 | +€1,515 | |
| Deferred charges and accrued income | 490/1 | €1,018 | €485 | -€533 | -52.4% |
| Total equity and liabilities | 10/49 | €69,379 | €62,239 | -€7,140 | -10.3% |
| Equity | 10/15 | €18,901 | €17,712 | -€1,189 | -6.3% |
| Reserves | 13 | €18,901 | €18,068 | -€833 | -4.4% |
| Distributable reserves | 133 | €18,901 | €18,068 | -€833 | -4.4% |
| Profit (loss) carried forward | 14 | - | -€356 | -€356 | |
| Amounts payable | 17/49 | €50,478 | €44,527 | -€5,951 | -11.8% |
| Amounts payable after more than one year | 17 | €21,242 | €16,523 | -€4,719 | -22.2% |
| Financial debts | 170/4 | €21,242 | €16,523 | -€4,719 | -22.2% |
| Amounts payable within one year | 42/48 | €29,236 | €28,004 | -€1,232 | -4.2% |
| Current portion of amounts payable after more than one year | 42 | €10,518 | €18,430 | +€7,912 | +75.2% |
| Financial debts | 43 | €1,991 | - | -€1,991 | |
| Credit institutions | 430/8 | €1,991 | - | -€1,991 | |
| Trade debts | 44 | €3,543 | €1,055 | -€2,488 | -70.2% |
| Suppliers | 440/4 | €3,543 | €1,055 | -€2,488 | -70.2% |
| Taxes, remuneration and social security | 45 | €8,351 | €7,686 | -€665 | -8.0% |
| Taxes | 450/3 | €8,351 | €7,686 | -€665 | -8.0% |
| Other amounts payable | 47/48 | €4,833 | €833 | -€4,000 | -82.8% |
| Remuneration, social security and pensions | 62 | - | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,780 | €14,459 | -€4,321 | -23.0% |
| Other operating charges | 640/8 | €491 | €1,503 | +€1,011 | +205.8% |
| Gross operating margin | 9900 | €51,817 | €18,854 | -€32,964 | -63.6% |
| Operating profit (loss) | 9901 | €32,546 | €2,642 | -€29,904 | -91.9% |
| Financial income | 75/76B | €262 | €1,001 | +€740 | +282.8% |
| Recurring financial income | 75 | €262 | €1,001 | +€740 | +282.8% |
| Financial charges | 65/66B | €2,347 | €2,556 | +€209 | +8.9% |
| Recurring financial charges | 65 | €2,347 | €2,556 | +€209 | +8.9% |
| Profit (loss) for the period before taxes | 9903 | €30,460 | €1,087 | -€29,373 | -96.4% |
| Income taxes | 67/77 | €6,726 | €1,443 | -€5,283 | -78.5% |
| Profit (loss) for the period | 9904 | €23,734 | -€356 | -€24,090 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,734 | -€356 | -€24,090 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.