YOBI: 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.
YOBI
Largest movements
- Receivables within one year -€244,406
no longer reported in 2025 (was €244,406)
- Cash +€126,829
up €126,829 (+20.5%), from €617,714 to €744,543
mainly Receivables within one year (+€244,406) and Net result for the year (+€153,232)
- Receivables after one year -€85,000
no longer reported in 2025 (was €85,000)
- Tangible fixed assets +€31,806
up €31,806 (+36.9%), from €86,273 to €118,079
of which Plant, machinery and equipment: +€48,851
- Reserves -€186,146
down €186,146 (-23.1%), from €804,586 to €618,439
of which Distributable reserves: -€186,146
- Other debts +€16,232
up €16,232 (+212%), from €7,658 to €23,890
- Gross operating margin +€101,457
up €101,457 (+15.0%), from €675,023 to €776,480
- Staff costs +€20,230
up €20,230 (+4.0%), from €503,214 to €523,445
- Financial income -€16,705
down €16,705 (-100.0%), from €16,705 to €1
- Taxes +€14,175
up €14,175 (+31.6%), from €44,918 to €59,093
- Financial charges -€9,072
down €9,072 (-46.7%), from €19,423 to €10,351
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.
Derived cash bridge
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 | €1,043,539 | €879,301 | -€164,239 | -15.7% |
| Fixed assets | 21/28 | €86,273 | €125,579 | +€39,306 | +45.6% |
| Tangible fixed assets | 22/27 | €86,273 | €118,079 | +€31,806 | +36.9% |
| Plant, machinery and equipment | 23 | €16,924 | €65,775 | +€48,851 | +289% |
| Furniture and vehicles | 24 | €30,376 | €20,141 | -€10,235 | -33.7% |
| Other tangible fixed assets | 26 | €38,973 | €32,163 | -€6,810 | -17.5% |
| Financial fixed assets | 28 | - | €7,500 | +€7,500 | |
| Current assets | 29/58 | €957,266 | €753,721 | -€203,545 | -21.3% |
| Amounts receivable after more than one year | 29 | €85,000 | - | -€85,000 | |
| Other amounts receivable | 291 | €85,000 | - | -€85,000 | |
| Stocks and contracts in progress | 3 | €7,500 | €7,800 | +€300 | +4.0% |
| Stocks | 30/36 | €7,500 | €7,800 | +€300 | +4.0% |
| Amounts receivable within one year | 40/41 | €244,406 | - | -€244,406 | |
| Other amounts receivable | 41 | €244,406 | - | -€244,406 | |
| Cash at bank and in hand | 54/58 | €617,714 | €744,543 | +€126,829 | +20.5% |
| Deferred charges and accrued income | 490/1 | €2,646 | €1,379 | -€1,267 | -47.9% |
| Total equity and liabilities | 10/49 | €1,043,539 | €879,301 | -€164,239 | -15.7% |
| Equity | 10/15 | €816,986 | €630,839 | -€186,146 | -22.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €804,586 | €618,439 | -€186,146 | -23.1% |
| Tax-exempt reserves | 132 | €84,200 | €84,200 | = | 0.0% |
| Distributable reserves | 133 | €720,386 | €534,239 | -€186,146 | -25.8% |
| Amounts payable | 17/49 | €226,554 | €248,461 | +€21,908 | +9.7% |
| Amounts payable within one year | 42/48 | €226,554 | €248,461 | +€21,908 | +9.7% |
| Financial debts | 43 | €20 | €12 | -€8 | -41.5% |
| Credit institutions | 430/8 | €20 | €12 | -€8 | -41.5% |
| Trade debts | 44 | €67,800 | €71,852 | +€4,053 | +6.0% |
| Suppliers | 440/4 | €67,800 | €71,852 | +€4,053 | +6.0% |
| Taxes, remuneration and social security | 45 | €151,076 | €152,707 | +€1,631 | +1.1% |
| Taxes | 450/3 | €130,547 | €116,671 | -€13,875 | -10.6% |
| Remuneration and social security | 454/9 | €20,529 | €36,035 | +€15,507 | +75.5% |
| Other amounts payable | 47/48 | €7,658 | €23,890 | +€16,232 | +212% |
| Remuneration, social security and pensions | 62 | €503,214 | €523,445 | +€20,230 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,901 | €24,798 | +€4,897 | +24.6% |
| Other operating charges | 640/8 | €8,957 | €5,562 | -€3,395 | -37.9% |
| Gross operating margin | 9900 | €675,023 | €776,480 | +€101,457 | +15.0% |
| Operating profit (loss) | 9901 | €142,950 | €222,675 | +€79,725 | +55.8% |
| Financial income | 75/76B | €16,705 | €1 | -€16,705 | -100.0% |
| Recurring financial income | 75 | €16,705 | €1 | -€16,705 | -100.0% |
| Financial charges | 65/66B | €19,423 | €10,351 | -€9,072 | -46.7% |
| Recurring financial charges | 65 | €19,423 | €10,351 | -€9,072 | -46.7% |
| Profit (loss) for the period before taxes | 9903 | €140,233 | €212,325 | +€72,092 | +51.4% |
| Income taxes | 67/77 | €44,918 | €59,093 | +€14,175 | +31.6% |
| Profit (loss) for the period | 9904 | €95,314 | €153,232 | +€57,917 | +60.8% |
| Profit (loss) for the period to be appropriated | 9905 | €95,314 | €153,232 | +€57,917 | +60.8% |
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 14 October 2026 via checked.be.