YBRU: 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.
YBRU
Largest movements
- Receivables within one year +€722,890
up €722,890 (+680.8%), from €106,179 to €829,068
of which Trade receivables: +€719,936
- Tangible fixed assets +€362,243
up €362,243 (+111.4%), from €325,075 to €687,319
of which Land and buildings: +€294,712
- Current investments -€150,000
no longer reported in 2025 (was €150,000)
- Cash +€115,281
up €115,281 (+34.0%), from €339,535 to €454,816
mainly Net result for the year (+€1.2m) and Other debts (+€409,155)
- Reserves +€478,272
up €478,272 (+57.9%), from €825,862 to €1.3m
- Other debts +€409,155
up €409,155 (+1545.1%), from €26,481 to €435,636
- Tax, wage and social debts +€164,191
up €164,191 (+197.4%), from €83,188 to €247,380
- Gross operating margin +€615,885
up €615,885 (+61.5%), from €1.0m to €1.6m
- Taxes +€158,247
up €158,247 (+67.8%), from €233,400 to €391,647
- Depreciation -€17,975
down €17,975 (-29.7%), from €60,537 to €42,562
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 | €944,346 | €1,991,086 | +€1.0m | +110.8% |
| Fixed assets | 21/28 | €325,075 | €687,319 | +€362,243 | +111.4% |
| Tangible fixed assets | 22/27 | €325,075 | €687,319 | +€362,243 | +111.4% |
| Land and buildings | 22 | €305,719 | €600,430 | +€294,712 | +96.4% |
| Furniture and vehicles | 24 | €19,357 | €86,888 | +€67,532 | +348.9% |
| Current assets | 29/58 | €619,271 | €1,303,767 | +€684,497 | +110.5% |
| Amounts receivable after more than one year | 29 | €19,883 | €19,883 | = | 0.0% |
| Other amounts receivable | 291 | €19,883 | €19,883 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €106,179 | €829,068 | +€722,890 | +680.8% |
| Trade receivables | 40 | €82,480 | €802,416 | +€719,936 | +872.9% |
| Other amounts receivable | 41 | €23,699 | €26,653 | +€2,954 | +12.5% |
| Current investments | 50/53 | €150,000 | - | -€150,000 | |
| Cash at bank and in hand | 54/58 | €339,535 | €454,816 | +€115,281 | +34.0% |
| Deferred charges and accrued income | 490/1 | €3,674 | - | -€3,674 | |
| Total equity and liabilities | 10/49 | €944,346 | €1,991,086 | +€1.0m | +110.8% |
| Equity | 10/15 | €827,862 | €1,306,134 | +€478,272 | +57.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €825,862 | €1,304,134 | +€478,272 | +57.9% |
| Distributable reserves | 133 | €825,862 | €1,304,134 | +€478,272 | +57.9% |
| Amounts payable | 17/49 | €116,484 | €684,952 | +€568,468 | +488.0% |
| Amounts payable within one year | 42/48 | €116,484 | €684,307 | +€567,822 | +487.5% |
| Trade debts | 44 | €6,815 | €1,291 | -€5,524 | -81.1% |
| Suppliers | 440/4 | €6,815 | €1,291 | -€5,524 | -81.1% |
| Taxes, remuneration and social security | 45 | €83,188 | €247,380 | +€164,191 | +197.4% |
| Taxes | 450/3 | €83,188 | €247,380 | +€164,191 | +197.4% |
| Other amounts payable | 47/48 | €26,481 | €435,636 | +€409,155 | +1545.1% |
| Accrued charges and deferred income | 492/3 | - | €646 | +€646 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,537 | €42,562 | -€17,975 | -29.7% |
| Other operating charges | 640/8 | €1,805 | €2,172 | +€368 | +20.4% |
| Gross operating margin | 9900 | €1,002,142 | €1,618,027 | +€615,885 | +61.5% |
| Operating profit (loss) | 9901 | €939,800 | €1,573,293 | +€633,492 | +67.4% |
| Financial income | 75/76B | €5,984 | €4,885 | -€1,099 | -18.4% |
| Recurring financial income | 75 | €5,984 | €4,885 | -€1,099 | -18.4% |
| Financial charges | 65/66B | €6,574 | €2,448 | -€4,126 | -62.8% |
| Recurring financial charges | 65 | €6,574 | €2,448 | -€4,126 | -62.8% |
| Profit (loss) for the period before taxes | 9903 | €939,210 | €1,575,729 | +€636,519 | +67.8% |
| Income taxes | 67/77 | €233,400 | €391,647 | +€158,247 | +67.8% |
| Profit (loss) for the period | 9904 | €705,810 | €1,184,082 | +€478,272 | +67.8% |
| Profit (loss) for the period to be appropriated | 9905 | €705,810 | €1,184,082 | +€478,272 | +67.8% |
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 5 October 2026 via checked.be.