YFB: what changed
Two financial 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.
YFB
Largest movements
- Tangible fixed assets -€127,009
down €127,009 (-29.0%), from €437,706 to €310,697
of which Furniture and vehicles: -€96,459
- Cash -€112,821
down €112,821 (-69.8%), from €161,698 to €48,877
mainly Contributions, distributions and other (-€320,031) and Other debts (-€83,833)
- Receivables within one year -€36,251
down €36,251 (-87.8%), from €41,288 to €5,037
of which Trade receivables: -€23,957
- Reserves -€186,183
down €186,183 (-84.6%), from €220,031 to €33,849
- Other debts -€83,833
down €83,833 (-31.2%), from €268,869 to €185,036
- Debts after one year -€26,000
down €26,000 (-28.6%), from €91,000 to €65,000
- Trade debts +€16,935
up €16,935 (+886.3%), from €1,911 to €18,845
- Depreciation -€28,369
down €28,369 (-47.2%), from €60,148 to €31,780
- Gross operating margin -€10,711
down €10,711 (-4.5%), from €235,516 to €224,805
- Financial charges -€5,268
down €5,268 (-23.0%), from €22,924 to €17,656
- Taxes +€4,785
up €4,785 (+13.9%), from €34,383 to €39,168
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 | €644,443 | €367,136 | -€277,307 | -43.0% |
| Fixed assets | 21/28 | €437,894 | €310,885 | -€127,009 | -29.0% |
| Tangible fixed assets | 22/27 | €437,706 | €310,697 | -€127,009 | -29.0% |
| Land and buildings | 22 | €330,825 | €301,956 | -€28,868 | -8.7% |
| Plant, machinery and equipment | 23 | €1,046 | - | -€1,046 | |
| Furniture and vehicles | 24 | €101,012 | €4,553 | -€96,459 | -95.5% |
| Other tangible fixed assets | 26 | €4,824 | €4,187 | -€636 | -13.2% |
| Financial fixed assets | 28 | €188 | €188 | = | 0.0% |
| Current assets | 29/58 | €206,548 | €56,251 | -€150,297 | -72.8% |
| Amounts receivable within one year | 40/41 | €41,288 | €5,037 | -€36,251 | -87.8% |
| Trade receivables | 40 | €24,639 | €682 | -€23,957 | -97.2% |
| Other amounts receivable | 41 | €16,649 | €4,354 | -€12,294 | -73.8% |
| Cash at bank and in hand | 54/58 | €161,698 | €48,877 | -€112,821 | -69.8% |
| Deferred charges and accrued income | 490/1 | €3,562 | €2,338 | -€1,225 | -34.4% |
| Total equity and liabilities | 10/49 | €644,443 | €367,136 | -€277,307 | -43.0% |
| Equity | 10/15 | €238,631 | €52,449 | -€186,183 | -78.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €220,031 | €33,849 | -€186,183 | -84.6% |
| Distributable reserves | 133 | €220,031 | €33,849 | -€186,183 | -84.6% |
| Amounts payable | 17/49 | €405,811 | €314,687 | -€91,124 | -22.5% |
| Amounts payable after more than one year | 17 | €91,000 | €65,000 | -€26,000 | -28.6% |
| Financial debts | 170/4 | €91,000 | €65,000 | -€26,000 | -28.6% |
| Amounts payable within one year | 42/48 | €314,812 | €249,688 | -€65,124 | -20.7% |
| Current portion of amounts payable after more than one year | 42 | €26,000 | €26,000 | = | 0.0% |
| Trade debts | 44 | €1,911 | €18,845 | +€16,935 | +886.3% |
| Suppliers | 440/4 | €1,911 | €18,845 | +€16,935 | +886.3% |
| Taxes, remuneration and social security | 45 | €18,032 | €19,806 | +€1,774 | +9.8% |
| Taxes | 450/3 | €18,032 | €19,806 | +€1,774 | +9.8% |
| Other amounts payable | 47/48 | €268,869 | €185,036 | -€83,833 | -31.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,148 | €31,780 | -€28,369 | -47.2% |
| Other operating charges | 640/8 | €3,599 | €3,058 | -€541 | -15.0% |
| Gross operating margin | 9900 | €235,516 | €224,805 | -€10,711 | -4.5% |
| Operating profit (loss) | 9901 | €171,768 | €189,967 | +€18,199 | +10.6% |
| Financial income | 75/76B | €1,170 | €706 | -€464 | -39.7% |
| Recurring financial income | 75 | €1,170 | €706 | -€464 | -39.7% |
| Financial charges | 65/66B | €22,924 | €17,656 | -€5,268 | -23.0% |
| Recurring financial charges | 65 | €22,924 | €17,656 | -€5,268 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | €150,014 | €173,016 | +€23,003 | +15.3% |
| Income taxes | 67/77 | €34,383 | €39,168 | +€4,785 | +13.9% |
| Profit (loss) for the period | 9904 | €115,631 | €133,849 | +€18,218 | +15.8% |
| Profit (loss) for the period to be appropriated | 9905 | €115,631 | €133,849 | +€18,218 | +15.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.