YBBS: 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.
YBBS
Largest movements
- Cash +€27,679
up €27,679 (+46.8%), from €59,143 to €86,821
mainly Net result for the year (+€27,327) and Receivables after one year (+€20,000)
- Receivables within one year +€20,022
up €20,022 (+659.8%), from €3,035 to €23,057
- Receivables after one year -€20,000
down €20,000 (-100.0%), from €20,000 to €0
- Tangible fixed assets -€13,748
down €13,748 (-22.9%), from €60,087 to €46,339
of which Furniture and vehicles: -€13,388
- Stocks and contracts -€3,379
down €3,379 (-58.1%), from €5,820 to €2,441
- Reserves +€27,327
up €27,327 (+25.1%), from €108,850 to €136,177
- Current portion of long-term debt -€11,763
down €11,763 (-83.0%), from €14,181 to €2,418
- Trade debts -€3,642
down €3,642 (-54.3%), from €6,709 to €3,066
- Debts after one year -€2,418
down €2,418 (-100.0%), from €2,418 to €0
- Gross operating margin +€5,468
up €5,468 (+10.4%), from €52,798 to €58,266
- Depreciation +€2,742
up €2,742 (+21.0%), from €13,030 to €15,772
- Taxes +€1,156
up €1,156 (+9.2%), from €12,563 to €13,720
- Financial income -€915
down €915 (-79.6%), from €1,150 to €235
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 | €151,479 | €162,139 | +€10,660 | +7.0% |
| Fixed assets | 21/28 | €60,087 | €46,339 | -€13,748 | -22.9% |
| Tangible fixed assets | 22/27 | €60,087 | €46,339 | -€13,748 | -22.9% |
| Plant, machinery and equipment | 23 | €1,471 | €1,112 | -€359 | -24.4% |
| Furniture and vehicles | 24 | €58,616 | €45,228 | -€13,388 | -22.8% |
| Current assets | 29/58 | €91,392 | €115,800 | +€24,408 | +26.7% |
| Amounts receivable after more than one year | 29 | €20,000 | €0 | -€20,000 | -100.0% |
| Other amounts receivable | 291 | €20,000 | €0 | -€20,000 | -100.0% |
| Stocks and contracts in progress | 3 | €5,820 | €2,441 | -€3,379 | -58.1% |
| Stocks | 30/36 | €5,820 | €2,441 | -€3,379 | -58.1% |
| Amounts receivable within one year | 40/41 | €3,035 | €23,057 | +€20,022 | +659.8% |
| Other amounts receivable | 41 | €3,035 | €23,057 | +€20,022 | +659.8% |
| Cash at bank and in hand | 54/58 | €59,143 | €86,821 | +€27,679 | +46.8% |
| Deferred charges and accrued income | 490/1 | €3,395 | €3,481 | +€86 | +2.5% |
| Total equity and liabilities | 10/49 | €151,479 | €162,139 | +€10,660 | +7.0% |
| Equity | 10/15 | €120,608 | €147,935 | +€27,327 | +22.7% |
| Contributions | 10/11 | €11,758 | €11,758 | = | 0.0% |
| Reserves | 13 | €108,850 | €136,177 | +€27,327 | +25.1% |
| Distributable reserves | 133 | €108,850 | €136,177 | +€27,327 | +25.1% |
| Amounts payable | 17/49 | €30,871 | €14,204 | -€16,667 | -54.0% |
| Amounts payable after more than one year | 17 | €2,418 | €0 | -€2,418 | -100.0% |
| Financial debts | 170/4 | €2,418 | €0 | -€2,418 | -100.0% |
| Amounts payable within one year | 42/48 | €28,453 | €14,204 | -€14,249 | -50.1% |
| Current portion of amounts payable after more than one year | 42 | €14,181 | €2,418 | -€11,763 | -83.0% |
| Trade debts | 44 | €6,709 | €3,066 | -€3,642 | -54.3% |
| Suppliers | 440/4 | €6,709 | €3,066 | -€3,642 | -54.3% |
| Taxes, remuneration and social security | 45 | €7,563 | €8,720 | +€1,156 | +15.3% |
| Taxes | 450/3 | €7,563 | €8,720 | +€1,156 | +15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,030 | €15,772 | +€2,742 | +21.0% |
| Other operating charges | 640/8 | €775 | €944 | +€168 | +21.7% |
| Gross operating margin | 9900 | €52,798 | €58,266 | +€5,468 | +10.4% |
| Operating profit (loss) | 9901 | €38,992 | €41,550 | +€2,558 | +6.6% |
| Financial income | 75/76B | €1,150 | €235 | -€915 | -79.6% |
| Recurring financial income | 75 | €1,150 | €235 | -€915 | -79.6% |
| Financial charges | 65/66B | €1,253 | €738 | -€515 | -41.1% |
| Recurring financial charges | 65 | €1,253 | €738 | -€515 | -41.1% |
| Profit (loss) for the period before taxes | 9903 | €38,889 | €41,047 | +€2,158 | +5.5% |
| Income taxes | 67/77 | €12,563 | €13,720 | +€1,156 | +9.2% |
| Profit (loss) for the period | 9904 | €26,326 | €27,327 | +€1,001 | +3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €26,326 | €27,327 | +€1,001 | +3.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.