YBIC TRADE: 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.
YBIC TRADE
Largest movements
- Tangible fixed assets -€5,554
down €5,554 (-15.7%), from €35,386 to €29,832
- Cash -€2,186
down €2,186 (-86.8%), from €2,517 to €331
mainly Net result for the year (-€7,892) and Trade debts (-€885)
- Receivables within one year +€625
up €625 (+57.5%), from €1,088 to €1,713
of which Trade receivables: +€441
- Profit (loss) carried forward -€7,892
down €7,892 (-6.4%), from -€122,773 to -€130,665
- Other debts +€1,757
up €1,757 (+13.0%), from €13,554 to €15,311
- Trade debts -€885
down €885 (-20.1%), from €4,404 to €3,518
- Gross operating margin +€3,076
up €3,076, from -€820 to €2,256
- Other operating charges +€1,046
up €1,046 (+29.8%), from €3,511 to €4,556
- Depreciation +€515
up €515 (+10.2%), from €5,039 to €5,554
- Financial charges -€64
down €64 (-62.5%), from €102 to €38
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 | €39,041 | €31,926 | -€7,115 | -18.2% |
| Fixed assets | 21/28 | €35,436 | €29,882 | -€5,554 | -15.7% |
| Tangible fixed assets | 22/27 | €35,386 | €29,832 | -€5,554 | -15.7% |
| Land and buildings | 22 | €35,386 | €29,832 | -€5,554 | -15.7% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €3,605 | €2,044 | -€1,561 | -43.3% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €1,088 | €1,713 | +€625 | +57.5% |
| Trade receivables | 40 | €1,088 | €1,529 | +€441 | +40.5% |
| Other amounts receivable | 41 | €0 | €184 | +€184 | |
| Cash at bank and in hand | 54/58 | €2,517 | €331 | -€2,186 | -86.8% |
| Total equity and liabilities | 10/49 | €39,041 | €31,926 | -€7,115 | -18.2% |
| Equity | 10/15 | €20,694 | €12,802 | -€7,892 | -38.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €81,467 | €81,467 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €75,267 | €75,267 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€122,773 | -€130,665 | -€7,892 | -6.4% |
| Amounts payable | 17/49 | €18,347 | €19,124 | +€778 | +4.2% |
| Amounts payable within one year | 42/48 | €18,347 | €19,124 | +€778 | +4.2% |
| Trade debts | 44 | €4,404 | €3,518 | -€885 | -20.1% |
| Suppliers | 440/4 | €4,404 | €3,518 | -€885 | -20.1% |
| Taxes, remuneration and social security | 45 | €389 | €295 | -€94 | -24.1% |
| Taxes | 450/3 | €389 | €295 | -€94 | -24.1% |
| Other amounts payable | 47/48 | €13,554 | €15,311 | +€1,757 | +13.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,039 | €5,554 | +€515 | +10.2% |
| Other operating charges | 640/8 | €3,511 | €4,556 | +€1,046 | +29.8% |
| Gross operating margin | 9900 | -€820 | €2,256 | +€3,076 | |
| Operating profit (loss) | 9901 | -€9,369 | -€7,854 | +€1,515 | +16.2% |
| Financial charges | 65/66B | €102 | €38 | -€64 | -62.5% |
| Recurring financial charges | 65 | €102 | €38 | -€64 | -62.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,471 | -€7,892 | +€1,579 | +16.7% |
| Profit (loss) for the period | 9904 | -€9,471 | -€7,892 | +€1,579 | +16.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,471 | -€7,892 | +€1,579 | +16.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.