YSERBIJT: 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.
YSERBIJT
Largest movements
- Tangible fixed assets +€32,116
up €32,116 (+47.7%), from €67,357 to €99,473
of which Furniture and vehicles: +€43,747
- Cash -€15,021
down €15,021 (-42.5%), from €35,353 to €20,332
mainly Investment in fixed assets (net) (-€52,666) and Debts after one year (-€9,752)
- Stocks and contracts +€8,300
up €8,300 (+67.7%), from €12,264 to €20,564
- Deferred charges and accrued income -€1,657
no longer reported in 2025 (was €1,657)
- Current portion of long-term debt +€34,967
up €34,967 (+346%), from €10,103 to €45,070
- Debts after one year -€9,752
down €9,752 (-30.1%), from €32,429 to €22,677
- Profit (loss) carried forward -€7,116
down €7,116 (-11.9%), from €59,964 to €52,848
- Other debts +€5,181
up €5,181 (+1,857%), from €279 to €5,460
- Tax, wage and social debts +€3,905
up €3,905 (+888%), from €440 to €4,345
of which Remuneration and social security: +€4,345
- Gross operating margin -€23,155
down €23,155 (-22.0%), from €105,095 to €81,940
- Depreciation -€7,038
down €7,038 (-25.5%), from €27,588 to €20,550
- Staff costs -€4,418
down €4,418 (-6.7%), from €66,071 to €61,653
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 | €123,426 | €146,953 | +€23,527 | +19.1% |
| Fixed assets | 21/28 | €71,152 | €103,268 | +€32,116 | +45.1% |
| Tangible fixed assets | 22/27 | €67,357 | €99,473 | +€32,116 | +47.7% |
| Plant, machinery and equipment | 23 | €37,249 | €27,351 | -€9,898 | -26.6% |
| Furniture and vehicles | 24 | €10,725 | €54,472 | +€43,747 | +408% |
| Other tangible fixed assets | 26 | €19,383 | €17,650 | -€1,733 | -8.9% |
| Financial fixed assets | 28 | €3,795 | €3,795 | = | 0.0% |
| Current assets | 29/58 | €52,274 | €43,685 | -€8,589 | -16.4% |
| Stocks and contracts in progress | 3 | €12,264 | €20,564 | +€8,300 | +67.7% |
| Stocks | 30/36 | €12,264 | €20,564 | +€8,300 | +67.7% |
| Amounts receivable within one year | 40/41 | €3,000 | €2,789 | -€211 | -7.0% |
| Other amounts receivable | 41 | €3,000 | €2,789 | -€211 | -7.0% |
| Cash at bank and in hand | 54/58 | €35,353 | €20,332 | -€15,021 | -42.5% |
| Deferred charges and accrued income | 490/1 | €1,657 | - | -€1,657 | |
| Total equity and liabilities | 10/49 | €123,426 | €146,953 | +€23,527 | +19.1% |
| Equity | 10/15 | €69,024 | €61,908 | -€7,116 | -10.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,860 | €2,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,964 | €52,848 | -€7,116 | -11.9% |
| Amounts payable | 17/49 | €54,402 | €85,045 | +€30,643 | +56.3% |
| Amounts payable after more than one year | 17 | €32,429 | €22,677 | -€9,752 | -30.1% |
| Financial debts | 170/4 | €32,429 | €22,677 | -€9,752 | -30.1% |
| Amounts payable within one year | 42/48 | €21,973 | €62,368 | +€40,395 | +184% |
| Current portion of amounts payable after more than one year | 42 | €10,103 | €45,070 | +€34,967 | +346% |
| Trade debts | 44 | €11,151 | €7,493 | -€3,658 | -32.8% |
| Suppliers | 440/4 | €11,151 | €7,493 | -€3,658 | -32.8% |
| Taxes, remuneration and social security | 45 | €440 | €4,345 | +€3,905 | +888% |
| Taxes | 450/3 | €440 | - | -€440 | |
| Remuneration and social security | 454/9 | - | €4,345 | +€4,345 | |
| Other amounts payable | 47/48 | €279 | €5,460 | +€5,181 | +1,857% |
| Remuneration, social security and pensions | 62 | €66,071 | €61,653 | -€4,418 | -6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,588 | €20,550 | -€7,038 | -25.5% |
| Other operating charges | 640/8 | €2,405 | €2,802 | +€397 | +16.5% |
| Gross operating margin | 9900 | €105,095 | €81,940 | -€23,155 | -22.0% |
| Operating profit (loss) | 9901 | €9,031 | -€3,065 | -€12,096 | |
| Financial income | 75/76B | €3 | €31 | +€28 | +933% |
| Recurring financial income | 75 | €3 | €31 | +€28 | +933% |
| Financial charges | 65/66B | €2,070 | €2,265 | +€195 | +9.4% |
| Recurring financial charges | 65 | €2,070 | €2,265 | +€195 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | €6,964 | -€5,299 | -€12,263 | |
| Income taxes | 67/77 | €2,081 | €1,817 | -€264 | -12.7% |
| Profit (loss) for the period | 9904 | €4,883 | -€7,116 | -€11,999 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,883 | -€7,116 | -€11,999 |
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 1 November 2026 via checked.be.