YDBE: 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.
YDBE
Largest movements
- Receivables within one year -€22,887
down €22,887 (-56.0%), from €40,887 to €18,000
of which Other amounts receivable: -€22,887
- Stocks and contracts -€10,000
down €10,000 (-7.2%), from €138,927 to €128,927
- Cash +€6,104
up €6,104 (+1616.3%), from €378 to €6,482
mainly Tax, wage and social debts (+€60,126) and Receivables within one year (+€22,887)
- Profit (loss) carried forward -€62,820
down €62,820 (-12.0%), from -€523,295 to -€586,115
- Tax, wage and social debts +€60,126
up €60,126, from €0 to €60,126
- Other debts -€27,193
down €27,193 (-9.5%), from €286,955 to €259,762
- Trade debts +€3,103
up €3,103 (+148.2%), from €2,094 to €5,197
- Taxes +€60,126
new in 2025: €60,126
- Gross operating margin -€11,310
down €11,310 (-45.3%), from €24,977 to €13,667
- Financial charges -€10,916
down €10,916 (-43.7%), from €25,002 to €14,086
- Other operating charges +€2,033
up €2,033 (+836.4%), from €243 to €2,276
- Financial income -€892
down €892 (-99.9%), from €893 to €1
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 | €186,492 | €159,709 | -€26,783 | -14.4% |
| Fixed assets | 21/28 | €6,300 | €6,300 | = | 0.0% |
| Financial fixed assets | 28 | €6,300 | €6,300 | = | 0.0% |
| Current assets | 29/58 | €180,192 | €153,409 | -€26,783 | -14.9% |
| Stocks and contracts in progress | 3 | €138,927 | €128,927 | -€10,000 | -7.2% |
| Stocks | 30/36 | €138,927 | €128,927 | -€10,000 | -7.2% |
| Amounts receivable within one year | 40/41 | €40,887 | €18,000 | -€22,887 | -56.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €40,887 | €18,000 | -€22,887 | -56.0% |
| Cash at bank and in hand | 54/58 | €378 | €6,482 | +€6,104 | +1616.3% |
| Total equity and liabilities | 10/49 | €186,492 | €159,709 | -€26,783 | -14.4% |
| Equity | 10/15 | -€102,557 | -€165,376 | -€62,820 | -61.3% |
| Contributions | 10/11 | €218,600 | €218,600 | = | 0.0% |
| Reserves | 13 | €202,138 | €202,138 | = | 0.0% |
| 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 | €200,278 | €200,278 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€523,295 | -€586,115 | -€62,820 | -12.0% |
| Amounts payable | 17/49 | €289,049 | €325,085 | +€36,037 | +12.5% |
| Amounts payable within one year | 42/48 | €289,049 | €325,085 | +€36,037 | +12.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,094 | €5,197 | +€3,103 | +148.2% |
| Suppliers | 440/4 | €2,094 | €5,197 | +€3,103 | +148.2% |
| Taxes, remuneration and social security | 45 | €0 | €60,126 | +€60,126 | |
| Taxes | 450/3 | €0 | €60,126 | +€60,126 | |
| Other amounts payable | 47/48 | €286,955 | €259,762 | -€27,193 | -9.5% |
| Other operating charges | 640/8 | €243 | €2,276 | +€2,033 | +836.4% |
| Gross operating margin | 9900 | €24,977 | €13,667 | -€11,310 | -45.3% |
| Operating profit (loss) | 9901 | €24,734 | €11,391 | -€13,343 | -53.9% |
| Financial income | 75/76B | €893 | €1 | -€892 | -99.9% |
| Recurring financial income | 75 | €893 | €1 | -€892 | -99.9% |
| Financial charges | 65/66B | €25,002 | €14,086 | -€10,916 | -43.7% |
| Recurring financial charges | 65 | €25,002 | €14,086 | -€10,916 | -43.7% |
| Profit (loss) for the period before taxes | 9903 | €625 | -€2,694 | -€3,319 | |
| Income taxes | 67/77 | - | €60,126 | +€60,126 | |
| Profit (loss) for the period | 9904 | €625 | -€62,820 | -€63,445 | |
| Profit (loss) for the period to be appropriated | 9905 | €625 | -€62,820 | -€63,445 |
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 4 October 2026 via checked.be.