YOUBI: what changed
Two fiscal 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.
YOUBI
Largest movements
- Receivables within one year +€95,136
up €95,136 (+292.5%), from €32,525 to €127,661
of which Trade receivables: +€96,259
- Tangible fixed assets -€22,459
down €22,459 (-20.6%), from €108,834 to €86,374
of which Furniture and vehicles: -€19,235
- Cash -€21,504
down €21,504 (-47.7%), from €45,042 to €23,538
mainly Receivables within one year (-€95,136) and Debts after one year (-€15,129)
- Trade debts +€38,226
up €38,226 (+136.1%), from €28,079 to €66,305
- Tax, wage and social debts +€25,771
up €25,771 (+190.2%), from €13,550 to €39,322
of which Remuneration and social security: +€17,989
- Debts after one year -€15,129
down €15,129 (-29.9%), from €50,556 to €35,426
- Profit (loss) carried forward +€3,726
up €3,726 (+4.5%), from €82,486 to €86,212
- Gross operating margin +€56,015
up €56,015 (+106.9%), from €52,423 to €108,439
- Staff costs +€41,603
up €41,603 (+132.0%), from €31,512 to €73,116
- Depreciation +€4,839
up €4,839 (+23.9%), from €20,260 to €25,099
- Other operating charges -€4,332
down €4,332 (-74.3%), from €5,835 to €1,502
- Taxes +€1,549
up €1,549 (+339.3%), from €456 to €2,005
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.
Cash bridge derived
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 | €197,135 | €250,450 | +€53,315 | +27.0% |
| Fixed assets | 21/28 | €108,984 | €86,524 | -€22,459 | -20.6% |
| Tangible fixed assets | 22/27 | €108,834 | €86,374 | -€22,459 | -20.6% |
| Plant, machinery and equipment | 23 | €13,099 | €11,404 | -€1,695 | -12.9% |
| Furniture and vehicles | 24 | €76,462 | €57,228 | -€19,235 | -25.2% |
| Other tangible fixed assets | 26 | €19,272 | €17,742 | -€1,529 | -7.9% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €88,152 | €163,926 | +€75,775 | +86.0% |
| Stocks and contracts in progress | 3 | €7,555 | €9,695 | +€2,140 | +28.3% |
| Stocks | 30/36 | €7,555 | €9,695 | +€2,140 | +28.3% |
| Amounts receivable within one year | 40/41 | €32,525 | €127,661 | +€95,136 | +292.5% |
| Trade receivables | 40 | €2,500 | €98,759 | +€96,259 | +3850.4% |
| Other amounts receivable | 41 | €30,025 | €28,902 | -€1,123 | -3.7% |
| Cash at bank and in hand | 54/58 | €45,042 | €23,538 | -€21,504 | -47.7% |
| Deferred charges and accrued income | 490/1 | €3,030 | €3,032 | +€3 | +0.1% |
| Total equity and liabilities | 10/49 | €197,135 | €250,450 | +€53,315 | +27.0% |
| Equity | 10/15 | €90,541 | €94,268 | +€3,726 | +4.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,856 | €1,856 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,856 | €1,856 | = | 0.0% |
| Legal reserve | 130 | €1,856 | €1,856 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,486 | €86,212 | +€3,726 | +4.5% |
| Amounts payable | 17/49 | €106,594 | €156,183 | +€49,589 | +46.5% |
| Amounts payable after more than one year | 17 | €50,556 | €35,426 | -€15,129 | -29.9% |
| Financial debts | 170/4 | €50,556 | €35,426 | -€15,129 | -29.9% |
| Amounts payable within one year | 42/48 | €56,038 | €120,756 | +€64,718 | +115.5% |
| Current portion of amounts payable after more than one year | 42 | €14,409 | €15,129 | +€721 | +5.0% |
| Trade debts | 44 | €28,079 | €66,305 | +€38,226 | +136.1% |
| Suppliers | 440/4 | €28,079 | €66,305 | +€38,226 | +136.1% |
| Taxes, remuneration and social security | 45 | €13,550 | €39,322 | +€25,771 | +190.2% |
| Taxes | 450/3 | €7,315 | €15,098 | +€7,783 | +106.4% |
| Remuneration and social security | 454/9 | €6,235 | €24,224 | +€17,989 | +288.5% |
| Remuneration, social security and pensions | 62 | €31,512 | €73,116 | +€41,603 | +132.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,260 | €25,099 | +€4,839 | +23.9% |
| Other operating charges | 640/8 | €5,835 | €1,502 | -€4,332 | -74.3% |
| Gross operating margin | 9900 | €52,423 | €108,439 | +€56,015 | +106.9% |
| Operating profit (loss) | 9901 | -€5,183 | €8,722 | +€13,905 | |
| Financial charges | 65/66B | €3,431 | €2,990 | -€441 | -12.8% |
| Recurring financial charges | 65 | €3,431 | €2,990 | -€441 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | -€8,614 | €5,731 | +€14,346 | |
| Income taxes | 67/77 | €456 | €2,005 | +€1,549 | +339.3% |
| Profit (loss) for the period | 9904 | -€9,071 | €3,726 | +€12,797 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,071 | €3,726 | +€12,797 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.