YEB MANAGEMENT: 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.
YEB MANAGEMENT
Largest movements
- Cash +€35,219
up €35,219 (+81.9%), from €42,984 to €78,202
mainly Net result for the year (+€65,916) and Other debts (+€34,250)
- Receivables within one year +€3,190
up €3,190 (+20.0%), from €15,917 to €19,107
of which Other amounts receivable: +€1,980
- Tangible fixed assets -€1,232
down €1,232 (-37.8%), from €3,264 to €2,032
of which Furniture and vehicles: -€1,117
- Other debts +€34,250
up €34,250 (+163.1%), from €21,000 to €55,250
- Tax, wage and social debts +€2,166
up €2,166 (+16.5%), from €13,118 to €15,284
of which Taxes: +€2,318
- Gross operating margin +€20,410
up €20,410 (+31.2%), from €65,323 to €85,733
- Taxes +€4,057
up €4,057 (+29.6%), from €13,686 to €17,743
- Financial income -€1,239
down €1,239 (-93.8%), from €1,320 to €81
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 | €64,247 | €102,029 | +€37,782 | +58.8% |
| Fixed assets | 21/28 | €3,264 | €2,032 | -€1,232 | -37.8% |
| Tangible fixed assets | 22/27 | €3,264 | €2,032 | -€1,232 | -37.8% |
| Plant, machinery and equipment | 23 | €231 | €115 | -€116 | -50.1% |
| Furniture and vehicles | 24 | €3,033 | €1,917 | -€1,117 | -36.8% |
| Current assets | 29/58 | €60,983 | €99,997 | +€39,014 | +64.0% |
| Amounts receivable within one year | 40/41 | €15,917 | €19,107 | +€3,190 | +20.0% |
| Trade receivables | 40 | €15,125 | €16,335 | +€1,210 | +8.0% |
| Other amounts receivable | 41 | €792 | €2,772 | +€1,980 | +250.0% |
| Cash at bank and in hand | 54/58 | €42,984 | €78,202 | +€35,219 | +81.9% |
| Deferred charges and accrued income | 490/1 | €2,082 | €2,688 | +€605 | +29.1% |
| Total equity and liabilities | 10/49 | €64,247 | €102,029 | +€37,782 | +58.8% |
| Equity | 10/15 | €28,675 | €29,591 | +€916 | +3.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10,075 | €10,991 | +€916 | +9.1% |
| Distributable reserves | 133 | €10,075 | €10,991 | +€916 | +9.1% |
| Amounts payable | 17/49 | €35,573 | €72,438 | +€36,865 | +103.6% |
| Amounts payable within one year | 42/48 | €35,573 | €72,438 | +€36,865 | +103.6% |
| Trade debts | 44 | €1,455 | €1,904 | +€449 | +30.9% |
| Suppliers | 440/4 | €1,455 | €1,904 | +€449 | +30.9% |
| Taxes, remuneration and social security | 45 | €13,118 | €15,284 | +€2,166 | +16.5% |
| Taxes | 450/3 | €10,466 | €12,784 | +€2,318 | +22.2% |
| Remuneration and social security | 454/9 | €2,652 | €2,500 | -€152 | -5.7% |
| Other amounts payable | 47/48 | €21,000 | €55,250 | +€34,250 | +163.1% |
| Non-recurring operating income | 76A | €3,433 | €2,766 | -€667 | -19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,373 | €1,232 | -€140 | -10.2% |
| Other operating charges | 640/8 | €648 | €724 | +€76 | +11.8% |
| Gross operating margin | 9900 | €65,323 | €85,733 | +€20,410 | +31.2% |
| Operating profit (loss) | 9901 | €63,302 | €83,777 | +€20,475 | +32.3% |
| Financial income | 75/76B | €1,320 | €81 | -€1,239 | -93.8% |
| Recurring financial income | 75 | €1,320 | €81 | -€1,239 | -93.8% |
| Financial charges | 65/66B | €578 | €199 | -€378 | -65.5% |
| Recurring financial charges | 65 | €578 | €199 | -€378 | -65.5% |
| Profit (loss) for the period before taxes | 9903 | €64,045 | €83,659 | +€19,614 | +30.6% |
| Income taxes | 67/77 | €13,686 | €17,743 | +€4,057 | +29.6% |
| Profit (loss) for the period | 9904 | €50,359 | €65,916 | +€15,557 | +30.9% |
| Profit (loss) for the period to be appropriated | 9905 | €50,359 | €65,916 | +€15,557 | +30.9% |
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 8 October 2026 via checked.be.