YEBA: 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.
YEBA
Largest movements
- Receivables within one year -€8,238
down €8,238 (-50.0%), from €16,474 to €8,235
of which Trade receivables: -€4,149
- Cash -€6,012
down €6,012 (-89.1%), from €6,746 to €734
mainly Net result for the year (-€16,804) and Tax, wage and social debts (-€3,970)
- Tangible fixed assets -€4,247
down €4,247 (-18.7%), from €22,772 to €18,525
of which Furniture and vehicles: -€2,208
- Intangible fixed assets -€2,248
down €2,248 (-56.8%), from €3,958 to €1,710
- Profit (loss) carried forward -€16,804
down €16,804 (-134.7%), from -€12,474 to -€29,278
- Tax, wage and social debts -€3,970
down €3,970 (-99.2%), from €4,003 to €33
- Other operating charges +€8,820
new in 2025: €8,820
- Gross operating margin +€2,977
up €2,977 (+64.4%), from -€4,627 to -€1,649
- Depreciation -€1,190
down €1,190 (-15.5%), from €7,685 to €6,495
- Financial charges -€795
down €795 (-74.2%), from €1,071 to €276
- Financial income -€472
down €472 (-52.0%), from €909 to €437
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 | €99,152 | €78,406 | -€20,746 | -20.9% |
| Fixed assets | 21/28 | €28,805 | €22,309 | -€6,495 | -22.5% |
| Intangible fixed assets | 21 | €3,958 | €1,710 | -€2,248 | -56.8% |
| Tangible fixed assets | 22/27 | €22,772 | €18,525 | -€4,247 | -18.7% |
| Plant, machinery and equipment | 23 | €16,606 | €14,567 | -€2,039 | -12.3% |
| Furniture and vehicles | 24 | €6,167 | €3,958 | -€2,208 | -35.8% |
| Financial fixed assets | 28 | €2,075 | €2,075 | = | 0.0% |
| Current assets | 29/58 | €70,347 | €56,097 | -€14,250 | -20.3% |
| Stocks and contracts in progress | 3 | €47,128 | €47,128 | = | 0.0% |
| Stocks | 30/36 | €47,128 | €47,128 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,474 | €8,235 | -€8,238 | -50.0% |
| Trade receivables | 40 | €4,219 | €71 | -€4,149 | -98.3% |
| Other amounts receivable | 41 | €12,254 | €8,165 | -€4,090 | -33.4% |
| Cash at bank and in hand | 54/58 | €6,746 | €734 | -€6,012 | -89.1% |
| Total equity and liabilities | 10/49 | €99,152 | €78,406 | -€20,746 | -20.9% |
| Equity | 10/15 | €92,952 | €76,148 | -€16,804 | -18.1% |
| Contributions | 10/11 | €60,600 | €60,600 | = | 0.0% |
| Reserves | 13 | €42,867 | €42,867 | = | 0.0% |
| Distributable reserves | 133 | €42,867 | €42,867 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,474 | -€29,278 | -€16,804 | -134.7% |
| Investment grants | 15 | €1,960 | €1,960 | = | 0.0% |
| Amounts payable | 17/49 | €6,199 | €2,258 | -€3,941 | -63.6% |
| Amounts payable within one year | 42/48 | €6,199 | €2,256 | -€3,943 | -63.6% |
| Trade debts | 44 | €2,105 | €2,223 | +€118 | +5.6% |
| Suppliers | 440/4 | €2,105 | €2,223 | +€118 | +5.6% |
| Taxes, remuneration and social security | 45 | €4,003 | €33 | -€3,970 | -99.2% |
| Taxes | 450/3 | €4,003 | €33 | -€3,970 | -99.2% |
| Other amounts payable | 47/48 | €91 | - | -€91 | |
| Accrued charges and deferred income | 492/3 | - | €2 | +€2 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,685 | €6,495 | -€1,190 | -15.5% |
| Other operating charges | 640/8 | - | €8,820 | +€8,820 | |
| Gross operating margin | 9900 | -€4,627 | -€1,649 | +€2,977 | +64.4% |
| Operating profit (loss) | 9901 | -€12,312 | -€16,965 | -€4,653 | -37.8% |
| Financial income | 75/76B | €909 | €437 | -€472 | -52.0% |
| Recurring financial income | 75 | €909 | €437 | -€472 | -52.0% |
| Financial charges | 65/66B | €1,071 | €276 | -€795 | -74.2% |
| Recurring financial charges | 65 | €1,071 | €276 | -€795 | -74.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,474 | -€16,804 | -€4,330 | -34.7% |
| Profit (loss) for the period | 9904 | -€12,474 | -€16,804 | -€4,330 | -34.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,474 | -€16,804 | -€4,330 | -34.7% |
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 3 October 2026 via checked.be.