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YAPIM

Active
Private limited companyfounded 2023active for 3 yearsFernand Cocqplein 22, 1050 Elsene, BelgiumKBO/BCE: BE 0805.910.840
Summary

The computed 12-month bankruptcy probability of YAPIM is 1.6% (moderate). The 2025 annual accounts show equity of €78,767 and a net result of €26,701. Equity is growing by about 56% per year across the filed financial years. Its solvency ranks better than 60% of 15,701 sector peers (NACE 69, financial year 2025). The company has been active since 2023 and the Belgian Official Gazette contains no insolvency or warning signals.

Financials · financial year 2025, micro format

2025 annual accounts filed late (74 days) Filed on 13 October 2026, deadline 31 July 2026 (7 months after the close on 31 December 2025, Companies Code art. 3:10). Source: NBB, 2026-00554776.

Equity
€78,767▲ 51.3%
2024 · €52,066
Total assets
€119,055▲ 49.7%
2024 · €79,536
Net result
€26,701▼ 16.5%
2024 · €31,969
Working capital
€75,975▲ 47.5%
2024 · €51,504
Trend over the years

2023 to 2025, 3 financial years

The operating result falls in 2025; 2025 is 22% below 2024.

What the company sold each financial year and what was left of it. A loss stands below the zero line.

Operating result€30,024 2025 Net result€26,701 2025

Use the arrow keys on the chart for the figures per year.

Sector: the middle half of NACE 69, Legal and accounting activities: a quarter of companies sit below it, a quarter above. Each year compared with accounts in the same format, and only where there are at least 30. Dashed line: the median. Available for Net result, Equity, Total assets, Working capital, Solvency, Current ratio, Return on assets (ROA).

Every figure with its change against the financial year before
favourable unfavourable
Line202320242025
Operating result€25,400-€38,483▲ 51.5%€30,024▼ 22.0%
Net result€20,097within the sector's middle half-€31,969within the sector's middle half▲ 59.1%€26,701within the sector's middle half▼ 16.5%
Equity€20,097below the sector's middle half-€52,066within the sector's middle half▲ 159%€78,767within the sector's middle half▲ 51.3%
Total assets€42,148below the sector's middle half-€79,536below the sector's middle half▲ 88.7%€119,055within the sector's middle half▲ 49.7%
Debt€22,050-€27,470▲ 24.6%€40,288▲ 46.7%
Working capital€20,495within the sector's middle half-€51,504within the sector's middle half▲ 151%€75,975within the sector's middle half▲ 47.5%
Solvency47.7%within the sector's middle half-65.5%within the sector's middle half▲ 17.8pp66.2%within the sector's middle half▲ 0.7pp
Current ratio1.98within the sector's middle half-2.87within the sector's middle half▲ 0.892.89within the sector's middle half▲ 0.01
Return on assets (ROA)47.7%above the sector's middle half-40.2%above the sector's middle half▼ 7.5pp22.4%within the sector's middle half▼ 17.8pp
above within below the middle half of NACE 69, Legal and accounting activities: a quarter of companies sit below it, a quarter above. Each year compared with accounts in the same format, and only where there are at least 30.
Turnover and EBIT margin not published: the micro format does not require them.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €119,055
Fixed assets €2,792 ▲ 397%
Current assets €116,263 ▲ 47.2%
Equity and liabilities €119,055
Equity €78,767 ▲ 51.3%
Debt €40,288 ▲ 46.7%
Debt's share of the balance-sheet total falls from 34.5% to 33.8%. Equity and debt are higher.
Key figures and ratios
2025 value · change against 2024
EBITDA
€32,106▼
2024 · €38,764
Cash flow
€28,783▼
2024 · €32,250
Debt to equity
0.51▼
2024 · 0.53
ROE
33.9%▼
2024 · 61.4%
Interest coverage
47.56▼
2024 · over 100
Debt ≤ 1 year
€40,288▲
2024 · €27,470
Income taxes
€7,236▼
2024 · €8,728
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.

Peer companies

Historical observation

Of the 39,278 companies that looked in July 2024 the way this one looks now, 1.8% went bankrupt within 24 months and 95.8% are still going.

  • Micro
  • 2 to 5 years old
  • solvency 30% or more
  • a profit of 5% of the balance sheet or more
1.8% went bankrupt
2.3% stopped otherwise
95.8% still going

A further 0.1% stopped, but we cannot tell whether within those 24 months.

For this company itself Checked computes a bankruptcy probability of 1.6% over twelve months; the group does not contradict it.

How reliable is this rule?

Tested on the year before, without using that year itself: the groups of July 2023 gave each of the 497,473 companies of July 2024 its group's bankruptcy share. Expected: 1.6%; actually bankrupt within 24 months: 1.7%.

The companies in ten equal groups, from lowest to highest expected share.
Group Expected Actual
1 0.2% 0.2%
2 0.3% 0.5%
3 0.5% 0.6%
4 0.7% 0.8%
5 0.9% 1.0%
6 1.3% 1.5%
7 1.6% 1.8%
8 1.8% 1.8%
9 3.0% 3.1%
10 5.6% 6.2%

The rule ranks well: a company that went bankrupt got a higher share than one that kept going in 74.5% of comparisons. The level follows the economy: in a year with more bankruptcies, the actual share is higher than the year before.

An observation about 39,278 comparable companies, not a prediction for this company. The sector does not count: the register keeps no sector for companies that stopped, so it would make the outcome look better than it was.

Annual accounts
Filed annual accounts As filed with the NBB · 2025 against 2024 · 35 lines
Balance sheet Code20242025
Assets
Total assets20/58€79,536€119,055▲
Fixed assets21/28€562€2,792▲
Tangible fixed assets22/27€562€2,792▲
Furniture and vehicles24€562€2,504▲
Other tangible fixed assets26-€288
Current assets29/58€78,974€116,263▲
Amounts receivable within one year40/41€67,424€113,342▲
Other amounts receivable41€67,424€113,342▲
Cash at bank and in hand54/58€7,212-
Deferred charges and accrued income490/1€4,338€2,921▼
Equity and liabilities
Total equity and liabilities10/49€79,536€119,055▲
Equity10/15€52,066€78,767▲
Profit (loss) carried forward14€52,066€78,767▲
Amounts payable17/49€27,470€40,288▲
Amounts payable within one year42/48€27,470€40,288▲
Financial debts43-€1,310
Credit institutions430/8-€1,310
Trade debts44€3,872€9,403▲
Suppliers440/4€3,872€9,403▲
Taxes, remuneration and social security45€23,598€29,575▲
Taxes450/3€23,598€29,575▲
Income statement Code20242025
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€281€2,082▲
Other operating charges640/8€1,584€5▼
Gross operating margin9900€40,348€32,111▼
Operating profit (loss)9901€38,483€30,024▼
Financial income75/76B€2,271€4,587▲
Recurring financial income75€2,271€4,587▲
Financial charges65/66B€57€675▲
Recurring financial charges65€57€675▲
Profit (loss) for the period before taxes9903€40,697€33,936▼
Income taxes67/77€8,728€7,236▼
Profit (loss) for the period9904€31,969€26,701▼
Profit (loss) for the period to be appropriated9905€31,969€26,701▼
Appropriation of the result
Profit (loss) to be appropriated9906€52,066€78,767▲
Profit (loss) brought forward from the previous period14P€20,097€52,066▲

The notes to these accounts (4 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.

Line202320242025Change
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630-€281€2,082▲ 641%
Other operating charges640/8-€1,584€5▼ 99.7%
Gross operating margin9900€25,400€40,348€32,111▼ 20.4%
Operating profit (loss)9901€25,400€38,483€30,024▼ 22.0%
Financial income75/76B€259€2,271€4,587▲ 102%
Recurring financial income75€259€2,271€4,587▲ 102%
Financial charges65/66B-€57€675▲ 1,079%
Recurring financial charges65-€57€675▲ 1,079%
Profit (loss) for the period before taxes9903€25,659€40,697€33,936▼ 16.6%
Income taxes67/77€5,562€8,728€7,236▼ 17.1%
Profit (loss) for the period9904€20,097€31,969€26,701▼ 16.5%
Profit (loss) for the period to be appropriated9905€20,097€31,969€26,701▼ 16.5%
Line202320242025Change
Assets
Total assets20/58€42,148€79,536€119,055▲ 49.7%
Fixed assets21/28€843€562€2,792▲ 397%
Tangible fixed assets22/27€843€562€2,792▲ 397%
Furniture and vehicles24€843€562€2,504▲ 346%
Other tangible fixed assets26--€288-
Current assets29/58€41,305€78,974€116,263▲ 47.2%
Amounts receivable within one year40/41€17,499€67,424€113,342▲ 68.1%
Other amounts receivable41€17,499€67,424€113,342▲ 68.1%
Cash at bank and in hand54/58€23,547€7,212--
Deferred charges and accrued income490/1€259€4,338€2,921▼ 32.7%
Equity and liabilities
Total equity and liabilities10/49€42,148€79,536€119,055▲ 49.7%
Equity10/15€20,097€52,066€78,767▲ 51.3%
Profit (loss) carried forward14€20,097€52,066€78,767▲ 51.3%
Amounts payable17/49€22,050€27,470€40,288▲ 46.7%
Amounts payable within one year42/48€20,810€27,470€40,288▲ 46.7%
Financial debts43--€1,310-
Credit institutions430/8--€1,310-
Trade debts44€2,539€3,872€9,403▲ 143%
Suppliers440/4€2,539€3,872€9,403▲ 143%
Taxes, remuneration and social security45€18,271€23,598€29,575▲ 25.3%
Taxes450/3€18,271€23,598€29,575▲ 25.3%
Accrued charges and deferred income492/3€1,240---
Line202320242025Change
Profit (loss) for the period9904€20,097€31,969€26,701▼ 16.5%
+ Depreciation and write-downs630-€281€2,082▲ 641%
Operating cash flow (approximation)€20,097€32,250€28,783▼ 10.7%
Investment in fixed assets (approximation)-€0-€4,312-
Change in cash--€16,335--

Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.

Download as CSV

Filings with the National Bank (3)
Financial year Type Filed Reference
31-12-2025 micro format 13-10-2026 2026-00554776
31-12-2024 micro format 26-08-2025 2025-00430453
31-12-2023 micro format 31-07-2024 2024-00312373

Similar companies · same sector, comparable size

Of the 22,302 active companies whose main activity is activities of lawyers (NACE 69101), figures are known for 9,353. 7,749 are within a factor 10 of this equity. These 5 are the closest to it. See the whole sector

Public contracts: No European public contracts awarded found since October 2016. Contracts below the EU thresholds are not in TED.