YEBISUM: 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.
YEBISUM
Largest movements
- Cash -€100,954
down €100,954 (-60.2%), from €167,780 to €66,826
mainly Contributions, distributions and other (-€110,000) and Tax, wage and social debts (-€16,582)
- Receivables within one year -€18,012
down €18,012 (-69.3%), from €25,991 to €7,979
of which Trade receivables: -€21,790
- Financial fixed assets +€4,500
new in 2025: €4,500
- Tangible fixed assets +€2,849
up €2,849 (+355.4%), from €802 to €3,650
of which Other tangible fixed assets: +€2,650
- Profit (loss) carried forward -€96,003
down €96,003 (-55.1%), from €174,097 to €78,094
- Tax, wage and social debts -€16,582
down €16,582 (-97.4%), from €17,021 to €439
- Gross operating margin -€197,398
down €197,398 (-89.2%), from €221,200 to €23,802
- Taxes -€47,648
down €47,648 (-92.1%), from €51,738 to €4,091
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 | €197,578 | €86,632 | -€110,945 | -56.2% |
| Fixed assets | 21/28 | €802 | €8,150 | +€7,349 | +916.8% |
| Tangible fixed assets | 22/27 | €802 | €3,650 | +€2,849 | +355.4% |
| Plant, machinery and equipment | 23 | €802 | €1,000 | +€199 | +24.8% |
| Other tangible fixed assets | 26 | - | €2,650 | +€2,650 | |
| Financial fixed assets | 28 | - | €4,500 | +€4,500 | |
| Current assets | 29/58 | €196,776 | €78,482 | -€118,294 | -60.1% |
| Amounts receivable within one year | 40/41 | €25,991 | €7,979 | -€18,012 | -69.3% |
| Trade receivables | 40 | €23,519 | €1,729 | -€21,790 | -92.6% |
| Other amounts receivable | 41 | €2,472 | €6,250 | +€3,778 | +152.8% |
| Cash at bank and in hand | 54/58 | €167,780 | €66,826 | -€100,954 | -60.2% |
| Deferred charges and accrued income | 490/1 | €3,005 | €3,677 | +€671 | +22.3% |
| Total equity and liabilities | 10/49 | €197,578 | €86,632 | -€110,945 | -56.2% |
| Equity | 10/15 | €179,097 | €83,094 | -€96,003 | -53.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €174,097 | €78,094 | -€96,003 | -55.1% |
| Amounts payable | 17/49 | €18,480 | €3,538 | -€14,942 | -80.9% |
| Amounts payable within one year | 42/48 | €18,414 | €3,471 | -€14,944 | -81.2% |
| Trade debts | 44 | €1,393 | €1,423 | +€30 | +2.2% |
| Suppliers | 440/4 | €1,393 | €1,423 | +€30 | +2.2% |
| Taxes, remuneration and social security | 45 | €17,021 | €439 | -€16,582 | -97.4% |
| Taxes | 450/3 | €17,021 | €439 | -€16,582 | -97.4% |
| Other amounts payable | 47/48 | - | €1,608 | +€1,608 | |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Non-recurring operating income | 76A | €21,000 | €1,559 | -€19,442 | -92.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,377 | €1,193 | -€184 | -13.4% |
| Other operating charges | 640/8 | €1,099 | €2,365 | +€1,266 | +115.1% |
| Gross operating margin | 9900 | €221,200 | €23,802 | -€197,398 | -89.2% |
| Operating profit (loss) | 9901 | €218,724 | €20,243 | -€198,480 | -90.7% |
| Financial income | 75/76B | €2,578 | €389 | -€2,188 | -84.9% |
| Recurring financial income | 75 | €2,578 | €389 | -€2,188 | -84.9% |
| Financial charges | 65/66B | €4,332 | €2,545 | -€1,787 | -41.3% |
| Recurring financial charges | 65 | €4,332 | €2,545 | -€1,787 | -41.3% |
| Profit (loss) for the period before taxes | 9903 | €216,969 | €18,088 | -€198,882 | -91.7% |
| Income taxes | 67/77 | €51,738 | €4,091 | -€47,648 | -92.1% |
| Profit (loss) for the period | 9904 | €165,231 | €13,997 | -€151,234 | -91.5% |
| Profit (loss) for the period to be appropriated | 9905 | €165,231 | €13,997 | -€151,234 | -91.5% |
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 7 October 2026 via checked.be.