YBIS: what changed
Two fiscal 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.
YBIS
Largest movements
- Current investments +€130,000
new in 2025: €130,000
- Cash -€101,697
down €101,697 (-34.6%), from €293,751 to €192,055
mainly Current investments (-€130,000) and Debts after one year (-€71,642)
- Tangible fixed assets -€28,918
down €28,918 (-9.1%), from €317,766 to €288,848
of which Land and buildings: -€28,083
- Debts after one year -€71,642
down €71,642 (-40.6%), from €176,243 to €104,601
- Other debts +€49,195
up €49,195 (+30.7%), from €160,380 to €209,575
- Reserves +€8,788
up €8,788 (+3.8%), from €229,237 to €238,025
- Depreciation -€4,761
down €4,761 (-13.5%), from €35,248 to €30,487
- Gross operating margin +€3,411
up €3,411 (+5.9%), from €58,001 to €61,412
- Taxes +€2,699
up €2,699 (+165.0%), from €1,635 to €4,334
- Financial charges +€1,427
up €1,427 (+9.9%), from €14,455 to €15,882
- Financial income +€1,158
up €1,158 (+288.0%), from €402 to €1,560
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 | €632,218 | €620,195 | -€12,024 | -1.9% |
| Fixed assets | 21/28 | €317,766 | €288,848 | -€28,918 | -9.1% |
| Tangible fixed assets | 22/27 | €317,766 | €288,848 | -€28,918 | -9.1% |
| Land and buildings | 22 | €312,122 | €284,040 | -€28,083 | -9.0% |
| Plant, machinery and equipment | 23 | - | €1,844 | +€1,844 | |
| Furniture and vehicles | 24 | €2,267 | €108 | -€2,159 | -95.3% |
| Other tangible fixed assets | 26 | €3,376 | €2,856 | -€520 | -15.4% |
| Current assets | 29/58 | €314,452 | €331,347 | +€16,895 | +5.4% |
| Stocks and contracts in progress | 3 | €5,603 | - | -€5,603 | |
| Stocks | 30/36 | €5,603 | - | -€5,603 | |
| Amounts receivable within one year | 40/41 | €8,631 | €3,170 | -€5,461 | -63.3% |
| Trade receivables | 40 | €2,264 | €2,203 | -€61 | -2.7% |
| Other amounts receivable | 41 | €6,367 | €967 | -€5,401 | -84.8% |
| Current investments | 50/53 | - | €130,000 | +€130,000 | |
| Cash at bank and in hand | 54/58 | €293,751 | €192,055 | -€101,697 | -34.6% |
| Deferred charges and accrued income | 490/1 | €6,467 | €6,123 | -€344 | -5.3% |
| Total equity and liabilities | 10/49 | €632,218 | €620,195 | -€12,024 | -1.9% |
| Equity | 10/15 | €249,237 | €258,025 | +€8,788 | +3.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €229,237 | €238,025 | +€8,788 | +3.8% |
| Distributable reserves | 133 | €229,237 | €238,025 | +€8,788 | +3.8% |
| Amounts payable | 17/49 | €382,981 | €362,170 | -€20,812 | -5.4% |
| Amounts payable after more than one year | 17 | €176,243 | €104,601 | -€71,642 | -40.6% |
| Financial debts | 170/4 | €176,243 | €104,601 | -€71,642 | -40.6% |
| Amounts payable within one year | 42/48 | €189,348 | €238,430 | +€49,082 | +25.9% |
| Current portion of amounts payable after more than one year | 42 | €21,642 | €21,642 | = | 0.0% |
| Trade debts | 44 | €2,060 | €4,407 | +€2,347 | +114.0% |
| Suppliers | 440/4 | €2,060 | €4,407 | +€2,347 | +114.0% |
| Advances received on contracts in progress | 46 | €275 | - | -€275 | |
| Taxes, remuneration and social security | 45 | €4,992 | €2,806 | -€2,186 | -43.8% |
| Taxes | 450/3 | €2,742 | €2,806 | +€64 | +2.3% |
| Remuneration and social security | 454/9 | €2,250 | - | -€2,250 | |
| Other amounts payable | 47/48 | €160,380 | €209,575 | +€49,195 | +30.7% |
| Accrued charges and deferred income | 492/3 | €17,391 | €19,139 | +€1,748 | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,248 | €30,487 | -€4,761 | -13.5% |
| Other operating charges | 640/8 | €2,961 | €3,480 | +€519 | +17.5% |
| Non-recurring operating charges | 66A | €332 | - | -€332 | |
| Gross operating margin | 9900 | €58,001 | €61,412 | +€3,411 | +5.9% |
| Operating profit (loss) | 9901 | €19,460 | €27,445 | +€7,985 | +41.0% |
| Financial income | 75/76B | €402 | €1,560 | +€1,158 | +288.0% |
| Recurring financial income | 75 | €402 | €1,560 | +€1,158 | +288.0% |
| Financial charges | 65/66B | €14,455 | €15,882 | +€1,427 | +9.9% |
| Recurring financial charges | 65 | €14,455 | €15,882 | +€1,427 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | €5,407 | €13,122 | +€7,715 | +142.7% |
| Income taxes | 67/77 | €1,635 | €4,334 | +€2,699 | +165.0% |
| Profit (loss) for the period | 9904 | €3,772 | €8,788 | +€5,016 | +133.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,772 | €8,788 | +€5,016 | +133.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.