YBIDO: 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.
YBIDO
Largest movements
- Tangible fixed assets -€15,180
down €15,180 (-31.4%), from €48,295 to €33,115
of which Furniture and vehicles: -€14,659
- Cash +€10,120
up €10,120 (+2,343%), from €432 to €10,551
mainly Depreciation (+€15,180) and Net result for the year (+€9,320)
- Debts after one year -€9,667
down €9,667 (-33.2%), from €29,107 to €19,440
- Profit (loss) carried forward +€3,194
no longer reported in 2025 (was -€3,194)
- Trade debts -€2,415
down €2,415 (-87.5%), from €2,761 to €346
- Current portion of long-term debt +€2,110
up €2,110 (+38.7%), from €5,446 to €7,557
- Reserves +€1,127
up €1,127 (+4.1%), from €27,596 to €28,723
of which Distributable reserves: +€1,127
- Gross operating margin +€14,586
up €14,586 (+108%), from €13,557 to €28,143
- Depreciation +€1,637
up €1,637 (+12.1%), from €13,543 to €15,180
- Taxes +€613
new in 2025: €613
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 | €80,317 | €75,279 | -€5,038 | -6.3% |
| Fixed assets | 21/28 | €48,295 | €33,115 | -€15,180 | -31.4% |
| Tangible fixed assets | 22/27 | €48,295 | €33,115 | -€15,180 | -31.4% |
| Plant, machinery and equipment | 23 | €1,516 | €995 | -€521 | -34.4% |
| Furniture and vehicles | 24 | €46,779 | €32,120 | -€14,659 | -31.3% |
| Current assets | 29/58 | €32,022 | €42,164 | +€10,142 | +31.7% |
| Stocks and contracts in progress | 3 | €13,579 | €13,579 | = | 0.0% |
| Stocks | 30/36 | €13,579 | €13,579 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €18,012 | €18,034 | +€22 | +0.1% |
| Trade receivables | 40 | €15,452 | €10,871 | -€4,581 | -29.6% |
| Other amounts receivable | 41 | €2,560 | €7,163 | +€4,603 | +180% |
| Cash at bank and in hand | 54/58 | €432 | €10,551 | +€10,120 | +2,343% |
| Total equity and liabilities | 10/49 | €80,317 | €75,279 | -€5,038 | -6.3% |
| Equity | 10/15 | €43,002 | €47,323 | +€4,320 | +10.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €27,596 | €28,723 | +€1,127 | +4.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €25,736 | €26,863 | +€1,127 | +4.4% |
| Profit (loss) carried forward | 14 | -€3,194 | - | +€3,194 | |
| Amounts payable | 17/49 | €37,315 | €27,956 | -€9,359 | -25.1% |
| Amounts payable after more than one year | 17 | €29,107 | €19,440 | -€9,667 | -33.2% |
| Financial debts | 170/4 | €29,107 | €19,440 | -€9,667 | -33.2% |
| Amounts payable within one year | 42/48 | €8,207 | €8,515 | +€308 | +3.8% |
| Current portion of amounts payable after more than one year | 42 | €5,446 | €7,557 | +€2,110 | +38.7% |
| Trade debts | 44 | €2,761 | €346 | -€2,415 | -87.5% |
| Suppliers | 440/4 | €2,761 | €346 | -€2,415 | -87.5% |
| Taxes, remuneration and social security | 45 | - | €613 | +€613 | |
| Taxes | 450/3 | - | €613 | +€613 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,543 | €15,180 | +€1,637 | +12.1% |
| Other operating charges | 640/8 | €1,656 | €1,469 | -€187 | -11.3% |
| Gross operating margin | 9900 | €13,557 | €28,143 | +€14,586 | +108% |
| Operating profit (loss) | 9901 | -€1,643 | €11,494 | +€13,136 | |
| Financial charges | 65/66B | €1,664 | €1,561 | -€103 | -6.2% |
| Recurring financial charges | 65 | €1,664 | €1,561 | -€103 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,307 | €9,933 | +€13,240 | |
| Income taxes | 67/77 | - | €613 | +€613 | |
| Profit (loss) for the period | 9904 | -€3,307 | €9,320 | +€12,627 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,307 | €9,320 | +€12,627 |
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 19 October 2026 via checked.be.