YBS SERVICES: 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.
YBS SERVICES
Largest movements
- Cash +€77,611
up €77,611 (+1417.9%), from €5,474 to €83,085
mainly Other debts (+€151,172) and Net result for the year (+€22,401)
- Current investments +€58,816
up €58,816 (+8.5%), from €694,383 to €753,199
- Other debts +€151,172
up €151,172 (+36.0%), from €420,000 to €571,172
- Reserves -€23,000
down €23,000 (-12.3%), from €187,700 to €164,700
of which Distributable reserves: -€23,000
- Tax, wage and social debts +€10,584
up €10,584 (+379.8%), from €2,786 to €13,370
- Gross operating margin +€41,707
up €41,707, from -€14,066 to €27,640
- Financial charges +€11,438
up €11,438 (+51.7%), from €22,114 to €33,552
- Taxes +€9,888
up €9,888 (+367.1%), from €2,693 to €12,582
- Depreciation -€361
down €361 (-42.3%), from €854 to €493
- Other operating charges +€358
new in 2025: €358
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 | €707,397 | €845,892 | +€138,494 | +19.6% |
| Fixed assets | 21/28 | €859 | €366 | -€493 | -57.4% |
| Tangible fixed assets | 22/27 | €859 | €366 | -€493 | -57.4% |
| Furniture and vehicles | 24 | €859 | €366 | -€493 | -57.4% |
| Current assets | 29/58 | €706,538 | €845,526 | +€138,988 | +19.7% |
| Amounts receivable within one year | 40/41 | €5,515 | €85 | -€5,430 | -98.5% |
| Trade receivables | 40 | €532 | €85 | -€447 | -84.0% |
| Other amounts receivable | 41 | €4,983 | - | -€4,983 | |
| Current investments | 50/53 | €694,383 | €753,199 | +€58,816 | +8.5% |
| Cash at bank and in hand | 54/58 | €5,474 | €83,085 | +€77,611 | +1417.9% |
| Deferred charges and accrued income | 490/1 | €1,166 | €9,157 | +€7,991 | +685.1% |
| Total equity and liabilities | 10/49 | €707,397 | €845,892 | +€138,494 | +19.6% |
| Equity | 10/15 | €283,852 | €261,253 | -€22,599 | -8.0% |
| Contributions | 10/11 | €37,000 | €37,000 | = | 0.0% |
| Outside capital | 11 | €37,000 | €37,000 | = | 0.0% |
| Other | 1109/19 | €37,000 | €37,000 | = | 0.0% |
| Reserves | 13 | €187,700 | €164,700 | -€23,000 | -12.3% |
| Non-distributable reserves | 130/1 | €3,700 | €3,700 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,700 | €3,700 | = | 0.0% |
| Distributable reserves | 133 | €184,000 | €161,000 | -€23,000 | -12.5% |
| Profit (loss) carried forward | 14 | €59,152 | €59,553 | +€401 | +0.7% |
| Amounts payable | 17/49 | €423,545 | €584,638 | +€161,093 | +38.0% |
| Amounts payable within one year | 42/48 | €423,545 | €584,638 | +€161,093 | +38.0% |
| Trade debts | 44 | €759 | €96 | -€662 | -87.3% |
| Suppliers | 440/4 | €759 | €96 | -€662 | -87.3% |
| Taxes, remuneration and social security | 45 | €2,786 | €13,370 | +€10,584 | +379.8% |
| Taxes | 450/3 | €2,786 | €13,370 | +€10,584 | +379.8% |
| Other amounts payable | 47/48 | €420,000 | €571,172 | +€151,172 | +36.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €854 | €493 | -€361 | -42.3% |
| Other operating charges | 640/8 | - | €358 | +€358 | |
| Gross operating margin | 9900 | -€14,066 | €27,640 | +€41,707 | |
| Operating profit (loss) | 9901 | -€14,921 | €26,790 | +€41,711 | |
| Financial income | 75/76B | €41,539 | €41,745 | +€205 | +0.5% |
| Recurring financial income | 75 | €41,539 | €41,745 | +€205 | +0.5% |
| Financial charges | 65/66B | €22,114 | €33,552 | +€11,438 | +51.7% |
| Recurring financial charges | 65 | €22,114 | €33,552 | +€11,438 | +51.7% |
| Profit (loss) for the period before taxes | 9903 | €4,505 | €34,983 | +€30,478 | +676.6% |
| Income taxes | 67/77 | €2,693 | €12,582 | +€9,888 | +367.1% |
| Profit (loss) for the period | 9904 | €1,811 | €22,401 | +€20,590 | +1136.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,811 | €22,401 | +€20,590 | +1136.8% |
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.