YOU BUSINESS: 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 BUSINESS
Largest movements
- Tangible fixed assets -€37,141
down €37,141 (-32.0%), from €116,156 to €79,015
- Receivables within one year -€4,335
down €4,335 (-59.0%), from €7,345 to €3,010
of which Trade receivables: -€3,423
- Cash +€2,990
up €2,990 (+197%), from €1,521 to €4,511
mainly Depreciation (+€22,016) and Investment in fixed assets (net) (+€15,125)
- Other debts -€16,900
down €16,900 (-24.4%), from €69,163 to €52,263
- Profit (loss) carried forward -€16,349
down €16,349 (-70.0%), from -€23,361 to -€39,711
- Debts after one year -€6,843
down €6,843 (-31.3%), from €21,877 to €15,034
- Tax, wage and social debts +€5,358
up €5,358 (+34.1%), from €15,719 to €21,078
of which Remuneration and social security: +€5,322
- Trade debts -€3,752
down €3,752 (-38.3%), from €9,793 to €6,042
- Gross operating margin +€23,927
up €23,927 (+2,216%), from €1,080 to €25,007
- Turnover +€21,540
up €21,540 (+31.1%), from €69,264 to €90,804
- Depreciation +€8,168
up €8,168 (+59.0%), from €13,848 to €22,016
- Staff costs +€7,010
up €7,010 (+70.3%), from €9,977 to €16,987
- Purchases and services -€2,387
down €2,387 (-3.5%), from €68,184 to €65,797
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 | €125,021 | €86,536 | -€38,486 | -30.8% |
| Fixed assets | 21/28 | €116,156 | €79,015 | -€37,141 | -32.0% |
| Tangible fixed assets | 22/27 | €116,156 | €79,015 | -€37,141 | -32.0% |
| Furniture and vehicles | 24 | €116,156 | €79,015 | -€37,141 | -32.0% |
| Current assets | 29/58 | €8,865 | €7,521 | -€1,345 | -15.2% |
| Amounts receivable within one year | 40/41 | €7,345 | €3,010 | -€4,335 | -59.0% |
| Trade receivables | 40 | €5,216 | €1,793 | -€3,423 | -65.6% |
| Other amounts receivable | 41 | €2,128 | €1,217 | -€911 | -42.8% |
| Cash at bank and in hand | 54/58 | €1,521 | €4,511 | +€2,990 | +197% |
| Total equity and liabilities | 10/49 | €125,021 | €86,536 | -€38,486 | -30.8% |
| Equity | 10/15 | €1,626 | -€14,723 | -€16,349 | |
| Contributions | 10/11 | €13,550 | €13,550 | = | 0.0% |
| Reserves | 13 | €11,438 | €11,438 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €9,578 | €9,578 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,361 | -€39,711 | -€16,349 | -70.0% |
| Amounts payable | 17/49 | €123,395 | €101,259 | -€22,136 | -17.9% |
| Amounts payable after more than one year | 17 | €21,877 | €15,034 | -€6,843 | -31.3% |
| Financial debts | 170/4 | €21,877 | €15,034 | -€6,843 | -31.3% |
| Amounts payable within one year | 42/48 | €101,518 | €86,224 | -€15,294 | -15.1% |
| Current portion of amounts payable after more than one year | 42 | €6,843 | €6,843 | = | 0.0% |
| Trade debts | 44 | €9,793 | €6,042 | -€3,752 | -38.3% |
| Suppliers | 440/4 | €9,793 | €6,042 | -€3,752 | -38.3% |
| Taxes, remuneration and social security | 45 | €15,719 | €21,078 | +€5,358 | +34.1% |
| Taxes | 450/3 | €1,649 | €1,685 | +€36 | +2.2% |
| Remuneration and social security | 454/9 | €14,070 | €19,392 | +€5,322 | +37.8% |
| Other amounts payable | 47/48 | €69,163 | €52,263 | -€16,900 | -24.4% |
| Turnover | 70 | €69,264 | €90,804 | +€21,540 | +31.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €68,184 | €65,797 | -€2,387 | -3.5% |
| Remuneration, social security and pensions | 62 | €9,977 | €16,987 | +€7,010 | +70.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,848 | €22,016 | +€8,168 | +59.0% |
| Other operating charges | 640/8 | €507 | €2,244 | +€1,737 | +343% |
| Gross operating margin | 9900 | €1,080 | €25,007 | +€23,927 | +2,216% |
| Operating profit (loss) | 9901 | -€23,252 | -€16,241 | +€7,011 | +30.2% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €109 | €110 | +€0 | +0.3% |
| Recurring financial charges | 65 | €109 | €110 | +€0 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | -€23,361 | -€16,349 | +€7,012 | +30.0% |
| Profit (loss) for the period | 9904 | -€23,361 | -€16,349 | +€7,012 | +30.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,361 | -€16,349 | +€7,012 | +30.0% |
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 30 October 2026 via checked.be.