YBD Systems: 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 Systems
Largest movements
- Receivables within one year -€64,365
down €64,365 (-98.6%), from €65,257 to €892
of which Trade receivables: -€64,185
- Cash +€45,971
up €45,971 (+81.8%), from €56,187 to €102,157
mainly Receivables within one year (+€64,365) and Tax, wage and social debts (+€2,870)
- Profit (loss) carried forward -€22,410
down €22,410 (-23.9%), from €93,854 to €71,445
- Tax, wage and social debts +€2,870
up €2,870 (+11.2%), from €25,732 to €28,602
of which Remuneration and social security: +€4,000
- Gross operating margin -€130,039
down €130,039, from €109,836 to -€20,203
- Taxes -€22,372
down €22,372 (-99.9%), from €22,402 to €30
- Depreciation +€1,378
up €1,378 (+544%), from €254 to €1,632
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 | €126,634 | €108,381 | -€18,252 | -14.4% |
| Fixed assets | 21/28 | €5,190 | €5,332 | +€142 | +2.7% |
| Tangible fixed assets | 22/27 | €5,190 | €5,332 | +€142 | +2.7% |
| Furniture and vehicles | 24 | €5,190 | €5,332 | +€142 | +2.7% |
| Current assets | 29/58 | €121,444 | €103,049 | -€18,395 | -15.1% |
| Amounts receivable within one year | 40/41 | €65,257 | €892 | -€64,365 | -98.6% |
| Trade receivables | 40 | €64,397 | €212 | -€64,185 | -99.7% |
| Other amounts receivable | 41 | €860 | €679 | -€181 | -21.0% |
| Cash at bank and in hand | 54/58 | €56,187 | €102,157 | +€45,971 | +81.8% |
| Total equity and liabilities | 10/49 | €126,634 | €108,381 | -€18,252 | -14.4% |
| Equity | 10/15 | €98,854 | €76,445 | -€22,410 | -22.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €93,854 | €71,445 | -€22,410 | -23.9% |
| Amounts payable | 17/49 | €27,779 | €31,937 | +€4,157 | +15.0% |
| Amounts payable within one year | 42/48 | €27,642 | €31,937 | +€4,294 | +15.5% |
| Trade debts | 44 | €1,285 | €2,001 | +€716 | +55.7% |
| Suppliers | 440/4 | €1,285 | €2,001 | +€716 | +55.7% |
| Taxes, remuneration and social security | 45 | €25,732 | €28,602 | +€2,870 | +11.2% |
| Taxes | 450/3 | €24,732 | €23,602 | -€1,130 | -4.6% |
| Remuneration and social security | 454/9 | €1,000 | €5,000 | +€4,000 | +400% |
| Other amounts payable | 47/48 | €625 | €1,334 | +€708 | +113% |
| Accrued charges and deferred income | 492/3 | €137 | - | -€137 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €254 | €1,632 | +€1,378 | +544% |
| Other operating charges | 640/8 | - | €107 | +€107 | |
| Non-recurring operating charges | 66A | - | €146 | +€146 | |
| Gross operating margin | 9900 | €109,836 | -€20,203 | -€130,039 | |
| Operating profit (loss) | 9901 | €109,583 | -€22,087 | -€131,670 | |
| Financial income | 75/76B | €37 | €582 | +€545 | +1,473% |
| Recurring financial income | 75 | €37 | €582 | +€545 | +1,473% |
| Financial charges | 65/66B | €272 | €874 | +€602 | +221% |
| Recurring financial charges | 65 | €272 | €874 | +€602 | +221% |
| Profit (loss) for the period before taxes | 9903 | €109,348 | -€22,380 | -€131,727 | |
| Income taxes | 67/77 | €22,402 | €30 | -€22,372 | -99.9% |
| Profit (loss) for the period | 9904 | €86,945 | -€22,410 | -€109,355 | |
| Profit (loss) for the period to be appropriated | 9905 | €86,945 | -€22,410 | -€109,355 |
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 20 October 2026 via checked.be.