YBSIIS: 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.
YBSIIS
Largest movements
- Tangible fixed assets -€34,718
down €34,718 (-5.6%), from €615,649 to €580,932
of which Land and buildings: -€26,130
- Receivables within one year -€28,444
down €28,444 (-97.7%), from €29,128 to €684
of which Other amounts receivable: -€20,372
- Cash +€14,050
up €14,050 (+962%), from €1,461 to €15,510
mainly Other debts (+€93,247) and Depreciation (+€38,519)
- Current portion of long-term debt -€120,407
down €120,407 (-76.5%), from €157,454 to €37,047
- Other debts +€93,247
up €93,247 (+1,324%), from €7,041 to €100,289
- Debts after one year -€33,725
down €33,725 (-9.3%), from €363,716 to €329,992
- Reserves +€11,000
up €11,000 (+22.1%), from €49,860 to €60,860
of which Distributable reserves: +€8,954
- Gross operating margin -€18,107
down €18,107 (-20.4%), from €88,876 to €70,769
- Taxes -€3,035
down €3,035 (-38.0%), from €7,984 to €4,949
- Financial charges -€1,887
down €1,887 (-14.1%), from €13,393 to €11,506
- Depreciation +€1,178
up €1,178 (+3.2%), from €37,341 to €38,519
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 | €650,774 | €601,662 | -€49,112 | -7.5% |
| Fixed assets | 21/28 | €620,185 | €585,468 | -€34,718 | -5.6% |
| Tangible fixed assets | 22/27 | €615,649 | €580,932 | -€34,718 | -5.6% |
| Land and buildings | 22 | €567,070 | €540,940 | -€26,130 | -4.6% |
| Furniture and vehicles | 24 | €48,579 | €39,992 | -€8,587 | -17.7% |
| Financial fixed assets | 28 | €4,536 | €4,536 | = | 0.0% |
| Current assets | 29/58 | €30,589 | €16,195 | -€14,394 | -47.1% |
| Amounts receivable within one year | 40/41 | €29,128 | €684 | -€28,444 | -97.7% |
| Trade receivables | 40 | €8,757 | €684 | -€8,072 | -92.2% |
| Other amounts receivable | 41 | €20,372 | - | -€20,372 | |
| Cash at bank and in hand | 54/58 | €1,461 | €15,510 | +€14,050 | +962% |
| Total equity and liabilities | 10/49 | €650,774 | €601,662 | -€49,112 | -7.5% |
| Equity | 10/15 | €99,627 | €111,531 | +€11,904 | +11.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €49,860 | €60,860 | +€11,000 | +22.1% |
| Non-distributable reserves | 130/1 | €1,860 | €3,906 | +€2,046 | +110% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | - | €2,046 | +€2,046 | |
| Distributable reserves | 133 | €48,000 | €56,954 | +€8,954 | +18.7% |
| Profit (loss) carried forward | 14 | €43,567 | €44,471 | +€904 | +2.1% |
| Amounts payable | 17/49 | €551,147 | €490,132 | -€61,015 | -11.1% |
| Amounts payable after more than one year | 17 | €363,716 | €329,992 | -€33,725 | -9.3% |
| Financial debts | 170/4 | €363,716 | €329,992 | -€33,725 | -9.3% |
| Amounts payable within one year | 42/48 | €185,705 | €160,140 | -€25,565 | -13.8% |
| Current portion of amounts payable after more than one year | 42 | €157,454 | €37,047 | -€120,407 | -76.5% |
| Trade debts | 44 | €5,661 | €2,477 | -€3,184 | -56.2% |
| Suppliers | 440/4 | €5,661 | €2,477 | -€3,184 | -56.2% |
| Taxes, remuneration and social security | 45 | €15,549 | €20,327 | +€4,779 | +30.7% |
| Taxes | 450/3 | €15,549 | €17,882 | +€2,333 | +15.0% |
| Remuneration and social security | 454/9 | - | €2,446 | +€2,446 | |
| Other amounts payable | 47/48 | €7,041 | €100,289 | +€93,247 | +1,324% |
| Accrued charges and deferred income | 492/3 | €1,725 | - | -€1,725 | |
| Non-recurring operating income | 76A | €18,301 | - | -€18,301 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,341 | €38,519 | +€1,178 | +3.2% |
| Other operating charges | 640/8 | €3,880 | €3,925 | +€45 | +1.2% |
| Non-recurring operating charges | 66A | €0 | - | -€0 | |
| Gross operating margin | 9900 | €88,876 | €70,769 | -€18,107 | -20.4% |
| Operating profit (loss) | 9901 | €47,655 | €28,325 | -€19,331 | -40.6% |
| Financial income | 75/76B | €34 | €34 | +€0 | +0.6% |
| Recurring financial income | 75 | €34 | €34 | +€0 | +0.6% |
| Financial charges | 65/66B | €13,393 | €11,506 | -€1,887 | -14.1% |
| Recurring financial charges | 65 | €13,393 | €11,506 | -€1,887 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | €34,296 | €16,853 | -€17,443 | -50.9% |
| Income taxes | 67/77 | €7,984 | €4,949 | -€3,035 | -38.0% |
| Profit (loss) for the period | 9904 | €26,312 | €11,904 | -€14,408 | -54.8% |
| Profit (loss) for the period to be appropriated | 9905 | €26,312 | €11,904 | -€14,408 | -54.8% |
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 13 October 2026 via checked.be.