YOU-BUILD: 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-BUILD
Largest movements
- Cash -€129,957
down €129,957 (-94.0%), from €138,203 to €8,246
mainly Trade debts (-€185,795) and Debts after one year (-€21,909)
- Receivables within one year -€24,424
down €24,424 (-100%), from €24,424 to €0
of which Other amounts receivable: -€14,684
- Tangible fixed assets -€11,587
down €11,587 (-1.4%), from €819,913 to €808,327
- Trade debts -€185,795
down €185,795 (-99.8%), from €186,183 to €389
- Other debts +€23,024
new in 2025: €23,024
- Debts after one year -€21,909
down €21,909 (-2.8%), from €779,722 to €757,813
- Gross operating margin +€64,891
up €64,891 (+4,647%), from €1,396 to €66,287
- Depreciation +€16,354
up €16,354 (+132%), from €12,344 to €28,698
- Financial charges +€12,227
up €12,227 (+78.4%), from €15,600 to €27,827
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 | €983,883 | €816,572 | -€167,310 | -17.0% |
| Fixed assets | 21/28 | €819,913 | €808,327 | -€11,587 | -1.4% |
| Tangible fixed assets | 22/27 | €819,913 | €808,327 | -€11,587 | -1.4% |
| Land and buildings | 22 | €819,913 | €808,327 | -€11,587 | -1.4% |
| Current assets | 29/58 | €163,969 | €8,246 | -€155,724 | -95.0% |
| Amounts receivable within one year | 40/41 | €24,424 | €0 | -€24,424 | -100% |
| Trade receivables | 40 | €9,741 | €0 | -€9,741 | -100% |
| Other amounts receivable | 41 | €14,684 | €0 | -€14,684 | -100% |
| Cash at bank and in hand | 54/58 | €138,203 | €8,246 | -€129,957 | -94.0% |
| Deferred charges and accrued income | 490/1 | €1,342 | €0 | -€1,342 | -100% |
| Total equity and liabilities | 10/49 | €983,883 | €816,572 | -€167,310 | -17.0% |
| Equity | 10/15 | -€17,426 | -€8,231 | +€9,196 | +52.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,426 | -€18,231 | +€9,196 | +33.5% |
| Amounts payable | 17/49 | €1,001,309 | €824,803 | -€176,506 | -17.6% |
| Amounts payable after more than one year | 17 | €779,722 | €757,813 | -€21,909 | -2.8% |
| Financial debts | 170/4 | €779,722 | €757,813 | -€21,909 | -2.8% |
| Amounts payable within one year | 42/48 | €221,587 | €66,990 | -€154,597 | -69.8% |
| Current portion of amounts payable after more than one year | 42 | €34,661 | €38,673 | +€4,012 | +11.6% |
| Trade debts | 44 | €186,183 | €389 | -€185,795 | -99.8% |
| Suppliers | 440/4 | €186,183 | €389 | -€185,795 | -99.8% |
| Taxes, remuneration and social security | 45 | €743 | €4,905 | +€4,162 | +561% |
| Taxes | 450/3 | €743 | €4,905 | +€4,162 | +561% |
| Other amounts payable | 47/48 | - | €23,024 | +€23,024 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,344 | €28,698 | +€16,354 | +132% |
| Other operating charges | 640/8 | €878 | €566 | -€312 | -35.5% |
| Gross operating margin | 9900 | €1,396 | €66,287 | +€64,891 | +4,647% |
| Operating profit (loss) | 9901 | -€11,826 | €37,023 | +€48,849 | |
| Financial charges | 65/66B | €15,600 | €27,827 | +€12,227 | +78.4% |
| Recurring financial charges | 65 | €15,600 | €27,827 | +€12,227 | +78.4% |
| Profit (loss) for the period before taxes | 9903 | -€27,426 | €9,196 | +€36,622 | |
| Profit (loss) for the period | 9904 | -€27,426 | €9,196 | +€36,622 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,426 | €9,196 | +€36,622 |
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 17 October 2026 via checked.be.