YBD: 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.
YBD
Largest movements
- Stocks and contracts +€26,650
up €26,650 (+18.7%), from €142,447 to €169,097
- Profit (loss) carried forward +€18,677
up €18,677 (+36.9%), from €50,664 to €69,341
- Advances received +€3,500
up €3,500 (+70.0%), from €5,000 to €8,500
- Tax, wage and social debts +€2,559
up €2,559 (+18.3%), from €13,967 to €16,526
- Gross operating margin +€8,805
up €8,805 (+36.9%), from €23,870 to €32,676
- Taxes +€2,993
up €2,993 (+61.3%), from €4,885 to €7,878
- Financial charges +€1,991
up €1,991 (+84.6%), from €2,354 to €4,345
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 | €143,468 | €169,873 | +€26,405 | +18.4% |
| Current assets | 29/58 | €143,468 | €169,873 | +€26,405 | +18.4% |
| Stocks and contracts in progress | 3 | €142,447 | €169,097 | +€26,650 | +18.7% |
| Stocks | 30/36 | €142,447 | €169,097 | +€26,650 | +18.7% |
| Amounts receivable within one year | 40/41 | €54 | €614 | +€560 | +1037.0% |
| Trade receivables | 40 | €54 | €614 | +€560 | +1037.0% |
| Cash at bank and in hand | 54/58 | €967 | €162 | -€805 | -83.2% |
| Total equity and liabilities | 10/49 | €143,468 | €169,873 | +€26,405 | +18.4% |
| Equity | 10/15 | €70,409 | €89,086 | +€18,677 | +26.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,144 | €1,144 | = | 0.0% |
| Distributable reserves | 133 | €1,144 | €1,144 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,664 | €69,341 | +€18,677 | +36.9% |
| Amounts payable | 17/49 | €73,060 | €80,787 | +€7,728 | +10.6% |
| Amounts payable within one year | 42/48 | €73,060 | €80,787 | +€7,728 | +10.6% |
| Financial debts | 43 | - | €500 | +€500 | |
| Other loans | 439 | - | €500 | +€500 | |
| Trade debts | 44 | €15,571 | €15,688 | +€116 | +0.7% |
| Suppliers | 440/4 | €15,571 | €15,688 | +€116 | +0.7% |
| Advances received on contracts in progress | 46 | €5,000 | €8,500 | +€3,500 | +70.0% |
| Taxes, remuneration and social security | 45 | €13,967 | €16,526 | +€2,559 | +18.3% |
| Taxes | 450/3 | €13,967 | €16,526 | +€2,559 | +18.3% |
| Other amounts payable | 47/48 | €38,521 | €39,574 | +€1,053 | +2.7% |
| Other operating charges | 640/8 | €1,749 | €1,792 | +€42 | +2.4% |
| Gross operating margin | 9900 | €23,870 | €32,676 | +€8,805 | +36.9% |
| Operating profit (loss) | 9901 | €22,121 | €30,884 | +€8,763 | +39.6% |
| Financial income | 75/76B | €0 | €15 | +€15 | +37350.0% |
| Recurring financial income | 75 | €0 | €15 | +€15 | +37350.0% |
| Financial charges | 65/66B | €2,354 | €4,345 | +€1,991 | +84.6% |
| Recurring financial charges | 65 | €2,354 | €4,345 | +€1,991 | +84.6% |
| Profit (loss) for the period before taxes | 9903 | €19,767 | €26,554 | +€6,788 | +34.3% |
| Income taxes | 67/77 | €4,885 | €7,878 | +€2,993 | +61.3% |
| Profit (loss) for the period | 9904 | €14,882 | €18,677 | +€3,795 | +25.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,882 | €18,677 | +€3,795 | +25.5% |
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 12 October 2026 via checked.be.