YEBI: 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.
YEBI
Largest movements
- Cash +€24,816
up €24,816 (+91.5%), from €27,113 to €51,929
mainly Other debts (+€22,943) and Investment in fixed assets (net) (+€13,824)
- Deferred charges and accrued income +€23,511
new in 2025: €23,511
- Tangible fixed assets -€14,450
down €14,450 (-52.5%), from €27,517 to €13,067
of which Furniture and vehicles: -€27,517
- Receivables within one year +€5,554
up €5,554 (+42.4%), from €13,090 to €18,644
of which Other amounts receivable: +€3,563
- Other debts +€22,943
up €22,943 (+144.6%), from €15,864 to €38,807
- Tax, wage and social debts +€11,656
up €11,656 (+127.9%), from €9,114 to €20,770
- Profit (loss) carried forward +€9,347
up €9,347 (+30.2%), from €30,972 to €40,319
- Trade debts -€6,451
no longer reported in 2025 (was €6,451)
- Financial charges +€31,284
up €31,284 (+9776.3%), from €320 to €31,604
- Financial income +€11,873
up €11,873 (+359.6%), from €3,302 to €15,175
- Gross operating margin -€8,605
down €8,605 (-22.5%), from €38,189 to €29,584
- Taxes -€5,104
down €5,104 (-65.4%), from €7,802 to €2,698
- Other operating charges -€1,159
down €1,159 (-70.5%), from €1,643 to €484
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 | €317,720 | €357,151 | +€39,431 | +12.4% |
| Fixed assets | 21/28 | €27,517 | €13,067 | -€14,450 | -52.5% |
| Tangible fixed assets | 22/27 | €27,517 | €13,067 | -€14,450 | -52.5% |
| Plant, machinery and equipment | 23 | - | €1,759 | +€1,759 | |
| Furniture and vehicles | 24 | €27,517 | - | -€27,517 | |
| Other tangible fixed assets | 26 | - | €11,308 | +€11,308 | |
| Current assets | 29/58 | €290,203 | €344,084 | +€53,881 | +18.6% |
| Amounts receivable after more than one year | 29 | €250,000 | €250,000 | = | 0.0% |
| Other amounts receivable | 291 | €250,000 | €250,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €13,090 | €18,644 | +€5,554 | +42.4% |
| Trade receivables | 40 | €12,100 | €14,091 | +€1,991 | +16.5% |
| Other amounts receivable | 41 | €990 | €4,553 | +€3,563 | +359.9% |
| Cash at bank and in hand | 54/58 | €27,113 | €51,929 | +€24,816 | +91.5% |
| Deferred charges and accrued income | 490/1 | - | €23,511 | +€23,511 | |
| Total equity and liabilities | 10/49 | €317,720 | €357,151 | +€39,431 | +12.4% |
| Equity | 10/15 | €35,972 | €45,319 | +€9,347 | +26.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,972 | €40,319 | +€9,347 | +30.2% |
| Amounts payable | 17/49 | €281,748 | €311,832 | +€30,084 | +10.7% |
| Amounts payable after more than one year | 17 | €250,000 | €250,000 | = | 0.0% |
| Financial debts | 170/4 | €250,000 | €250,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €31,429 | €59,577 | +€28,148 | +89.6% |
| Trade debts | 44 | €6,451 | - | -€6,451 | |
| Suppliers | 440/4 | €6,451 | - | -€6,451 | |
| Taxes, remuneration and social security | 45 | €9,114 | €20,770 | +€11,656 | +127.9% |
| Taxes | 450/3 | €9,114 | €20,770 | +€11,656 | +127.9% |
| Other amounts payable | 47/48 | €15,864 | €38,807 | +€22,943 | +144.6% |
| Accrued charges and deferred income | 492/3 | €319 | €2,255 | +€1,936 | +606.9% |
| Non-recurring operating income | 76A | - | €755 | +€755 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €754 | €626 | -€128 | -17.0% |
| Other operating charges | 640/8 | €1,643 | €484 | -€1,159 | -70.5% |
| Gross operating margin | 9900 | €38,189 | €29,584 | -€8,605 | -22.5% |
| Operating profit (loss) | 9901 | €35,792 | €28,474 | -€7,318 | -20.4% |
| Financial income | 75/76B | €3,302 | €15,175 | +€11,873 | +359.6% |
| Recurring financial income | 75 | €3,302 | €15,175 | +€11,873 | +359.6% |
| Financial charges | 65/66B | €320 | €31,604 | +€31,284 | +9776.3% |
| Recurring financial charges | 65 | €320 | €31,604 | +€31,284 | +9776.3% |
| Profit (loss) for the period before taxes | 9903 | €38,774 | €12,045 | -€26,729 | -68.9% |
| Income taxes | 67/77 | €7,802 | €2,698 | -€5,104 | -65.4% |
| Profit (loss) for the period | 9904 | €30,972 | €9,347 | -€21,625 | -69.8% |
| Profit (loss) for the period to be appropriated | 9905 | €30,972 | €9,347 | -€21,625 | -69.8% |
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 30 September 2026 via checked.be.