You Be You: 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.
You Be You
Largest movements
- Cash +€33,521
up €33,521 (+90.1%), from €37,205 to €70,726
mainly Net result for the year (+€37,103) and Receivables within one year (+€22,381)
- Receivables within one year -€22,381
down €22,381 (-46.8%), from €47,807 to €25,426
of which Trade receivables: -€22,869
- Receivables after one year -€15,000
no longer reported in 2025 (was €15,000)
- Tangible fixed assets -€7,011
down €7,011 (-64.1%), from €10,937 to €3,926
of which Furniture and vehicles: -€6,786
- Tax, wage and social debts -€16,255
down €16,255 (-41.3%), from €39,390 to €23,135
of which Taxes: -€16,256
- Reserves +€7,103
up €7,103 (+6.2%), from €114,294 to €121,397
- Trade debts -€2,493
down €2,493 (-58.5%), from €4,259 to €1,765
- Other debts +€1,618
new in 2025: €1,618
- Taxes -€3,293
down €3,293 (-23.8%), from €13,826 to €10,532
- Gross operating margin -€2,944
down €2,944 (-4.9%), from €59,741 to €56,797
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 | €161,670 | €150,915 | -€10,755 | -6.7% |
| Fixed assets | 21/28 | €10,937 | €3,926 | -€7,011 | -64.1% |
| Tangible fixed assets | 22/27 | €10,937 | €3,926 | -€7,011 | -64.1% |
| Plant, machinery and equipment | 23 | €1,675 | €1,450 | -€225 | -13.4% |
| Furniture and vehicles | 24 | €9,262 | €2,476 | -€6,786 | -73.3% |
| Current assets | 29/58 | €150,733 | €146,989 | -€3,744 | -2.5% |
| Amounts receivable after more than one year | 29 | €15,000 | - | -€15,000 | |
| Other amounts receivable | 291 | €15,000 | - | -€15,000 | |
| Amounts receivable within one year | 40/41 | €47,807 | €25,426 | -€22,381 | -46.8% |
| Trade receivables | 40 | €46,827 | €23,958 | -€22,869 | -48.8% |
| Other amounts receivable | 41 | €980 | €1,468 | +€488 | +49.8% |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €37,205 | €70,726 | +€33,521 | +90.1% |
| Deferred charges and accrued income | 490/1 | €722 | €838 | +€116 | +16.1% |
| Total equity and liabilities | 10/49 | €161,670 | €150,915 | -€10,755 | -6.7% |
| Equity | 10/15 | €117,294 | €124,397 | +€7,103 | +6.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €114,294 | €121,397 | +€7,103 | +6.2% |
| Distributable reserves | 133 | €114,294 | €121,397 | +€7,103 | +6.2% |
| Amounts payable | 17/49 | €44,376 | €26,518 | -€17,858 | -40.2% |
| Amounts payable within one year | 42/48 | €44,376 | €26,518 | -€17,858 | -40.2% |
| Current portion of amounts payable after more than one year | 42 | €728 | - | -€728 | |
| Trade debts | 44 | €4,259 | €1,765 | -€2,493 | -58.5% |
| Suppliers | 440/4 | €4,259 | €1,765 | -€2,493 | -58.5% |
| Taxes, remuneration and social security | 45 | €39,390 | €23,135 | -€16,255 | -41.3% |
| Taxes | 450/3 | €39,390 | €23,134 | -€16,256 | -41.3% |
| Remuneration and social security | 454/9 | - | €1 | +€1 | |
| Other amounts payable | 47/48 | - | €1,618 | +€1,618 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,908 | €8,115 | +€206 | +2.6% |
| Other operating charges | 640/8 | €1,088 | €992 | -€96 | -8.8% |
| Gross operating margin | 9900 | €59,741 | €56,797 | -€2,944 | -4.9% |
| Operating profit (loss) | 9901 | €50,745 | €47,690 | -€3,055 | -6.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €155 | €55 | -€100 | -64.8% |
| Recurring financial charges | 65 | €155 | €55 | -€100 | -64.8% |
| Profit (loss) for the period before taxes | 9903 | €50,590 | €47,636 | -€2,954 | -5.8% |
| Income taxes | 67/77 | €13,826 | €10,532 | -€3,293 | -23.8% |
| Profit (loss) for the period | 9904 | €36,764 | €37,103 | +€339 | +0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €36,764 | €37,103 | +€339 | +0.9% |
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 28 October 2026 via checked.be.