YOBU: 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.
YOBU
Largest movements
- Current investments -€410,000
down €410,000 (-100%), from €410,000 to €0
- Cash +€335,142
up €335,142 (+1,333%), from €25,150 to €360,292
mainly Current investments (+€410,000) and Depreciation (+€50,089)
- Tangible fixed assets +€12,179
up €12,179 (+10.1%), from €120,252 to €132,431
of which Furniture and vehicles: +€37,847
- Receivables within one year +€10,907
up €10,907 (+4.1%), from €262,959 to €273,867
of which Other amounts receivable: +€23,605
- Reserves -€27,263
down €27,263 (-4.1%), from €657,913 to €630,650
- Tax, wage and social debts -€26,095
down €26,095 (-40.7%), from €64,185 to €38,090
of which Taxes: -€32,852
- Other debts -€12,222
down €12,222 (-100%), from €12,222 to €0
- Gross operating margin -€39,421
down €39,421 (-19.6%), from €201,333 to €161,912
- Staff costs +€34,163
up €34,163 (+49.4%), from €69,198 to €103,361
- Taxes -€26,349
down €26,349 (-73.5%), from €35,860 to €9,511
- Financial income -€7,214
down €7,214 (-47.8%), from €15,104 to €7,890
- Depreciation +€2,430
up €2,430 (+5.1%), from €47,659 to €50,089
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 | €830,807 | €775,211 | -€55,597 | -6.7% |
| Fixed assets | 21/28 | €120,252 | €132,431 | +€12,179 | +10.1% |
| Tangible fixed assets | 22/27 | €120,252 | €132,431 | +€12,179 | +10.1% |
| Land and buildings | 22 | €47,442 | €27,596 | -€19,846 | -41.8% |
| Plant, machinery and equipment | 23 | €2,425 | €1,509 | -€916 | -37.8% |
| Furniture and vehicles | 24 | €33,962 | €71,809 | +€37,847 | +111% |
| Other tangible fixed assets | 26 | €36,422 | €31,517 | -€4,906 | -13.5% |
| Current assets | 29/58 | €710,555 | €642,780 | -€67,776 | -9.5% |
| Amounts receivable within one year | 40/41 | €262,959 | €273,867 | +€10,907 | +4.1% |
| Trade receivables | 40 | €170,175 | €157,477 | -€12,697 | -7.5% |
| Other amounts receivable | 41 | €92,785 | €116,389 | +€23,605 | +25.4% |
| Current investments | 50/53 | €410,000 | €0 | -€410,000 | -100% |
| Cash at bank and in hand | 54/58 | €25,150 | €360,292 | +€335,142 | +1,333% |
| Deferred charges and accrued income | 490/1 | €12,446 | €8,621 | -€3,825 | -30.7% |
| Total equity and liabilities | 10/49 | €830,807 | €775,211 | -€55,597 | -6.7% |
| Equity | 10/15 | €664,113 | €636,850 | -€27,263 | -4.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €657,913 | €630,650 | -€27,263 | -4.1% |
| Distributable reserves | 133 | €657,913 | €630,650 | -€27,263 | -4.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €166,694 | €138,361 | -€28,333 | -17.0% |
| Amounts payable after more than one year | 17 | €44,590 | €39,273 | -€5,318 | -11.9% |
| Financial debts | 170/4 | €44,590 | €39,273 | -€5,318 | -11.9% |
| Amounts payable within one year | 42/48 | €122,103 | €99,088 | -€23,016 | -18.8% |
| Current portion of amounts payable after more than one year | 42 | €36,625 | €44,191 | +€7,566 | +20.7% |
| Financial debts | 43 | €4,007 | €6,044 | +€2,036 | +50.8% |
| Credit institutions | 430/8 | €4,007 | €0 | -€4,007 | -100% |
| Other loans | 439 | - | €6,044 | +€6,044 | |
| Trade debts | 44 | €5,064 | €10,764 | +€5,700 | +113% |
| Suppliers | 440/4 | €5,064 | €10,764 | +€5,700 | +113% |
| Taxes, remuneration and social security | 45 | €64,185 | €38,090 | -€26,095 | -40.7% |
| Taxes | 450/3 | €54,712 | €21,860 | -€32,852 | -60.0% |
| Remuneration and social security | 454/9 | €9,472 | €16,229 | +€6,757 | +71.3% |
| Other amounts payable | 47/48 | €12,222 | €0 | -€12,222 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €69,198 | €103,361 | +€34,163 | +49.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,659 | €50,089 | +€2,430 | +5.1% |
| Other operating charges | 640/8 | €3,560 | €3,150 | -€410 | -11.5% |
| Gross operating margin | 9900 | €201,333 | €161,912 | -€39,421 | -19.6% |
| Operating profit (loss) | 9901 | €80,917 | €5,312 | -€75,605 | -93.4% |
| Financial income | 75/76B | €15,104 | €7,890 | -€7,214 | -47.8% |
| Recurring financial income | 75 | €15,104 | €7,890 | -€7,214 | -47.8% |
| Financial charges | 65/66B | €4,079 | €3,454 | -€625 | -15.3% |
| Recurring financial charges | 65 | €4,079 | €3,454 | -€625 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €91,941 | €9,748 | -€82,193 | -89.4% |
| Income taxes | 67/77 | €35,860 | €9,511 | -€26,349 | -73.5% |
| Profit (loss) for the period | 9904 | €56,081 | €237 | -€55,845 | -99.6% |
| Profit (loss) for the period to be appropriated | 9905 | €56,081 | €237 | -€55,845 | -99.6% |
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.