YOPAL
Dissolved and wound upOverview
Overview
Official details
Source: KBO- Status
- Dissolved and wound up deed of 01-04-2026
- Activity
- “De aankoop, verkoop, groot- en kleinhandel, de commerciatisering, het ontwikkeling, het onderhoud en de…” (deed in Dutch)From the articles, 6 activitiesNo NACE code in the KBO yet
- Financial year end
- 31 December
- Peppol
- Not found in the Peppol Directory
Financial position
No score
Annual accounts 2025
- Turnover
- €244,352
- ▼ 21.4%
- Profit
- €80,801
- ▲ 33.4%
- Equity
- €391,458
- ▲ 26.0%
- Total assets
- €424,009
- ▲ 31.6%
Financials
Financials · financial year 2025, abbreviated format
Annual accounts 2025 filed on 20-02-2026 PDF all 18 filings
Turnover
€244,352▼ 21.4%
2024 · €311,056
EBIT margin
45.7%▲ 18.5pp
2024 · 27.2%
Net result
€80,801▲ 33.4%
2024 · €60,553
Working capital
€391,458▲ 29.7%
2024 · €301,816
Multi-year overview
2018 to 2025, 8 financial yearsTurnover
€244,352
▼ 21.4%
2025
20182025
Operating result
€111,655
▲ 31.8%
2025
20182025
Net result
€80,801
▲ 33.4%
2025
20182025
EBIT margin
45.7%
▲ 18.5pp
2025
20182025
Equity
€391,458
▲ 26.0%
2025
20182025
Total assets
€424,009
▲ 31.6%
2025
20182025
Debt
€32,551
▲ 180%
2025
20182025
Working capital
€391,458
▲ 29.7%
2025
20182025
Every figure per financial year
Every figure with its change against the financial year before
favourable
unfavourable
Line20182019202020212022202320242025
Turnover€258,436-€251,199€256,826▲ 2.2%€272,774▲ 6.2%€301,883▲ 10.7%€311,056▲ 3.0%€244,352▼ 21.4%
Operating result€25,793-€6,041▼ 76.6%€40,161▲ 565%€17,489▼ 56.5%€45,050▲ 158%€51,567▲ 14.5%€84,744▲ 64.3%€111,655▲ 31.8%
Net result€7,739-€3,183▼ 58.9%€30,584▲ 861%€11,726▼ 61.7%€31,485▲ 169%€36,219▲ 15.0%€60,553▲ 67.2%€80,801▲ 33.4%
EBIT margin10.0%-16.0%6.8%▼ 9.2pp16.5%▲ 9.7pp17.1%▲ 0.6pp27.2%▲ 10.2pp45.7%▲ 18.5pp
Equity€134,882-€138,066▲ 2.4%€170,675▲ 23.6%€182,401▲ 6.9%€213,886▲ 17.3%€250,104▲ 16.9%€310,658▲ 24.2%€391,458▲ 26.0%
Total assets€169,885-€153,594▼ 9.6%€192,308▲ 25.2%€205,522▲ 6.9%€228,388▲ 11.1%€289,575▲ 26.8%€322,297▲ 11.3%€424,009▲ 31.6%
Debt€35,002-€15,529▼ 55.6%€21,633▲ 39.3%€23,121▲ 6.9%€14,502▼ 37.3%€39,470▲ 172%€11,640▼ 70.5%€32,551▲ 180%
Working capital€159,062-€135,708▼ 14.7%€111,642▼ 17.7%€134,838▲ 20.8%€179,991▲ 33.5%€228,629▲ 27.0%€301,816▲ 32.0%€391,458▲ 29.7%
The operating result for 2025 is 32% higher than in 2024 and the highest since 2018. It is the fourth rise in a row, after the fall in 2021.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Equity and liabilities €424,009
Equity
€391,458 ▲ 26.0%
Debt
€32,551 ▲ 180%
Debt's share of the balance-sheet total rises from 3.6% to 7.7%. Equity and debt are higher.
Key figures and ratios
EBITDA
€113,579▲
2024 · €98,787
Cash flow
€82,725▲
2024 · €74,596
Current ratio
13.03▼
2024 · 26.93
Debt to equity
0.08▲
2024 · 0.04
ROE
20.6%▲
2024 · 19.5%
ROA
19.1%▲
2024 · 18.8%
Interest coverage
over 100
2024 · over 100
Debt ≤ 1 year
€32,551▲
2024 · €11,640
Income taxes
€33,602▲
2024 · €23,808
Customer credit
0 days▼
2024 · 51 days
Supplier credit
14 days▲
2024 · 9 days
Green means a favourable move, even when the figure itself falls, as with debt or debt to equity.
Investments
| Item | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|
| Tangible fixed assets | €3,088 | €578 | €3,092 | - | - |
| Depreciation and write-downs of the year | €14,559 | €14,246 | €14,102 | €14,043 | €1,924 |
Source: notes to the 2021 to 2025 annual accounts (statement of fixed assets)
Annual accounts
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Turnover70 | €258,436 | - | €251,199 | €256,826 | €272,774 | €301,883 | €311,056 | €244,352 | ▼ 21.4% |
| Goods, raw materials, services and sundry goods60/61 | - | - | - | €225,728 | €252,439 | €272,094 | €218,140 | €156,969 | ▼ 28.0% |
| Remuneration, social security and pensions62 | - | - | - | - | €0 | - | - | - | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €4,155 | €4,156 | €7,798 | €14,559 | €14,246 | €14,102 | €14,043 | €1,924 | ▼ 86.3% |
| Other operating charges640/8 | - | - | - | €724 | €1,656 | €1,291 | €1,458 | €810 | ▼ 44.5% |
| Non-recurring operating charges66A | - | - | - | - | - | €58 | - | - | - |
| Gross operating margin9900 | €34,578 | €14,994 | €49,251 | €32,772 | €60,952 | €67,018 | €100,246 | €114,389 | ▲ 14.1% |
| Operating profit (loss)9901 | €25,793 | €6,041 | €40,161 | €17,489 | €45,050 | €51,567 | €84,744 | €111,655 | ▲ 31.8% |
| Financial income75/76B | - | - | - | €20 | €9 | - | - | €3,068 | - |
| Recurring financial income75 | €29 | €2 | - | €20 | €9 | - | - | €3,068 | - |
| Financial charges65/66B | - | - | - | €1,019 | €384 | €334 | €383 | €320 | ▼ 16.4% |
| Recurring financial charges65 | €180 | €341 | €251 | €1,019 | €384 | €334 | €383 | €320 | ▼ 16.4% |
| Profit (loss) for the period before taxes9903 | €15,517 | €5,702 | €39,910 | €16,490 | €44,675 | €51,234 | €84,361 | €114,403 | ▲ 35.6% |
| Income taxes67/77 | €7,778 | €2,519 | €9,326 | €4,764 | €13,190 | €15,015 | €23,808 | €33,602 | ▲ 41.1% |
| Profit (loss) for the period9904 | €7,739 | €3,183 | €30,584 | €11,726 | €31,485 | €36,219 | €60,553 | €80,801 | ▲ 33.4% |
| Profit (loss) for the period to be appropriated9905 | €7,739 | €3,183 | €30,584 | €11,726 | €31,485 | €36,219 | €60,553 | €80,801 | ▲ 33.4% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Assets | |||||||||
| Total assets20/58 | €169,885 | €153,594 | €192,308 | €205,522 | €228,388 | €289,575 | €322,297 | €424,009 | ▲ 31.6% |
| Formation expenses20 | €0 | €0 | €0 | €0 | €0 | €0 | €0 | €0 | - |
| Fixed assets21/28 | €6,514 | €2,358 | €59,034 | €47,563 | €33,894 | €22,885 | €8,842 | €0 | ▼ 100% |
| Tangible fixed assets22/27 | €6,514 | €2,358 | €59,034 | €47,563 | €33,894 | €22,885 | €8,842 | €0 | ▼ 100% |
| Furniture and vehicles24 | - | - | - | €41,476 | €29,357 | €19,269 | €6,918 | €0 | ▼ 100% |
| Other tangible fixed assets26 | - | - | - | €6,087 | €4,537 | €3,616 | €1,924 | €0 | ▼ 100% |
| Current assets29/58 | €163,371 | €151,237 | €133,275 | €157,960 | €194,493 | €266,690 | €313,455 | €424,009 | ▲ 35.3% |
| Amounts receivable within one year40/41 | €34,520 | €36,332 | €19,385 | €25,772 | €22,119 | €51,631 | €53,906 | €13,968 | ▼ 74.1% |
| Trade receivables40 | - | - | - | €17,744 | €21,122 | €41,949 | €43,750 | €0 | ▼ 100% |
| Other amounts receivable41 | - | - | - | €8,028 | €997 | €9,682 | €10,156 | €13,968 | ▲ 37.5% |
| Cash at bank and in hand54/58 | €127,624 | €112,990 | €113,890 | €132,188 | €172,374 | €211,199 | €251,401 | €410,041 | ▲ 63.1% |
| Deferred charges and accrued income490/1 | - | - | - | €0 | - | €3,859 | €8,148 | €0 | ▼ 100% |
| Equity and liabilities | |||||||||
| Total equity and liabilities10/49 | €169,885 | €153,594 | €192,308 | €205,522 | €228,388 | €289,575 | €322,297 | €424,009 | ▲ 31.6% |
| Equity10/15 | €134,882 | €138,066 | €170,675 | €182,401 | €213,886 | €250,104 | €310,658 | €391,458 | ▲ 26.0% |
| Contributions10/11 | €6,200 | €6,200 | €6,200 | €6,200 | €6,200 | €6,200 | €6,200 | €6,200 | = |
| Capital10 | - | - | - | €6,200 | €6,200 | €6,200 | €6,200 | €6,200 | = |
| Issued capital100 | - | - | - | €18,600 | €18,600 | €18,600 | €18,600 | €18,600 | = |
| Uncalled capital101 | - | - | - | €12,400 | €12,400 | €12,400 | €12,400 | €12,400 | = |
| Reserves13 | €128,682 | €131,866 | €162,450 | €174,175 | €205,660 | €241,879 | €302,429 | €383,230 | ▲ 26.7% |
| Non-distributable reserves130/1 | - | - | - | €1,621 | €1,621 | €1,621 | €1,621 | €1,621 | = |
| Legal reserve130 | - | - | - | €1,621 | €1,621 | €1,621 | €1,621 | €1,621 | = |
| Distributable reserves133 | - | - | - | €172,554 | €204,039 | €240,258 | €300,808 | €381,609 | ▲ 26.9% |
| Profit (loss) carried forward14 | - | - | €2,026 | €2,026 | €2,026 | €2,026 | €2,029 | €2,029 | = |
| Amounts payable17/49 | €35,002 | €15,529 | €21,633 | €23,121 | €14,502 | €39,470 | €11,640 | €32,551 | ▲ 180% |
| Amounts payable within one year42/48 | €4,309 | €15,529 | €21,633 | €23,121 | €14,502 | €38,060 | €11,640 | €32,551 | ▲ 180% |
| Trade debts44 | €745 | €2,653 | €3,005 | €12,628 | €1,110 | €15,896 | €5,669 | €6,124 | ▲ 8.0% |
| Suppliers440/4 | - | - | - | €12,628 | €1,110 | €15,896 | €5,669 | €6,124 | ▲ 8.0% |
| Taxes, remuneration and social security45 | - | - | - | €0 | €7,181 | €0 | €870 | €26,427 | ▲ 30× |
| Taxes450/3 | - | - | - | €0 | €7,181 | €0 | €870 | €26,427 | ▲ 30× |
| Remuneration and social security454/9 | - | - | - | €0 | €0 | €0 | €0 | €0 | - |
| Other amounts payable47/48 | - | - | - | €10,493 | €6,211 | €22,165 | €5,101 | €0 | ▼ 100% |
| Accrued charges and deferred income492/3 | - | - | - | - | - | €1,410 | €0 | - | - |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €7,739 | €3,183 | €30,584 | €11,726 | €31,485 | €36,219 | €60,553 | €80,801 | ▲ 33.4% |
| + Depreciation and write-downs630 | €4,155 | €4,156 | €7,798 | €14,559 | €14,246 | €14,102 | €14,043 | €1,924 | ▼ 86.3% |
| Operating cash flow (approximation) | €11,894 | €7,339 | €38,382 | €26,285 | €45,731 | €50,321 | €74,596 | €82,725 | ▲ 10.9% |
| Investment in fixed assets (approximation) | - | €0 | -€64,474 | -€3,088 | -€578 | -€3,092 | €0 | €6,918 | - |
| Change in cash | - | -€14,634 | €900 | €18,298 | €40,187 | €38,825 | €40,202 | €158,640 | ▲ 295% |
A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.
Latest 10 of 18 filings with the National Bank
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-12-2025 | abbreviated format | 20-02-2026 | 2026-00041208 | |
| 31-12-2024 | abbreviated format | 25-06-2025 | 2025-00176263 | |
| 31-12-2023 | full format | 22-07-2024 | 2024-00271659 | |
| 31-12-2022 | full format | 25-07-2023 | 2023-00265442 | |
| 31-12-2021 | full format | 11-07-2022 | 2022-20174347 | |
| 31-12-2020 | full format | 24-06-2021 | 2021-23800574 | |
| 31-12-2019 | full format | 29-06-2020 | 2020-23000273 | |
| 31-12-2018 | full format | 22-08-2019 | 2019-48400582 | |
| 31-12-2017 | full format | 17-08-2018 | 2018-46100179 | |
| 31-12-2016 | full format | 30-06-2017 | 2017-23600560 |
Board & ownership
Directors
Directors
2 directors, last change in 2026
LOWEAdrian
Current
Director · appointed by deed of 24-11-2022 · earlier manager and director, until 24-11-2022 · listed in the 2025 annual accounts, filed on 20-02-2026
GANDICA LORENA
Current
Director · listed in the 2025 annual accounts, filed on 20-02-2026
Owners and capital
Shareholders
Stated in the deed
deed of 01-04-2026 ↗
- LOWE Adrian Gerrard 182 shares
- GANDICA Lorena Josefina 174 shares
Capital transactions
Capital over time
- 01-04-2026 Capital stated in the deed · 356 shares
- 24-11-2022 Converted to unavailable equity
Mandate history
3 people, 2 in office
- Board
- mandate already running before its first mention
| Name | Functions and periods |
|---|---|
| LOWEAdrian |
|
| GANDICA LORENA |
|
| LOWE Adrian Gerrard |
|
Network & group
YOPAL shares no director with another company.
Connections & network
2 current directorsThe network starts from the directors of YOPAL. Every other company they run is a node.
This company
Company
Director
Shareholding
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Timeline
Deeds, filings and financial milestones
Deadline for the 2026 accounts:
2026
01-04
Gazette deed
Dissolution with immediate closure of the liquidationDissolved and wound up in a single deed · Resignation: LOWE Adrian Gerrard (director) · LOWE Adrian Gerrard holds 182 shares7 points ▸
Gazette deed
Dissolution with immediate closure of the liquidation
Dissolved and wound up in a single deed · Resignation: LOWE Adrian Gerrard (director) · LOWE Adrian Gerrard holds 182 shares7 points ▸
- General meeting, 18-03-2026
- LOWE Adrian Gerrard holds 182 shares
- GANDICA Lorena Josefina holds 174 shares
- 356 shares
- Director resignation, LOWE Adrian Gerrard
- Power of attorney, LOWE Adrian Gerrard
- Director discharge, bestuursorgaan
- The deed holds 26 more points.
20-02
abbreviated format · 161 days before the deadline
2025
31-12
Financial
Highest result from 2018 to 2025net €80,801 ▲33.4%
The operating result of €111,655 and the net result of €80,801 are both a record.
25-06
abbreviated format · 36 days before the deadline
2024
31-12
Financial
Liquidity more than triplescurrent ratio 26.93
The current ratio rises from 7.01 to 26.93. Short-term debt falls from €38,060 to €11,640.
22-07
full format · 9 days before the deadline
2023
25-07
full format · 6 days before the deadline
2022
31-12
Financial
Equity above €200,000equity €213,886 ▲17.3%
With a profit in every financial year since 2018, equity grows to €213,886.
24-11
Gazette deed
Change of role: LOWE Adrian, from manager and director to directorDirector discharge: LOWE Adrian5 points ▸
Gazette deed
Change of role: LOWE Adrian, from manager and director to director
Director discharge: LOWE Adrian5 points ▸
- General meeting, 16-11-2022
- Director resignation, LOWE Adrian (manager and director)
- Director appointment, LOWE Adrian
- Director discharge, LOWE Adrian
- Registered office clause, 1970Wezembeek-Oppem, Waterhoenlaan 7
- The deed holds 3 more points.
11-07
full format · 20 days before the deadline
2021
24-06
full format · 37 days before the deadline
2020
31-12
Financial
Equity above €150,000equity €170,675 ▲23.6%
With a profit in every financial year since 2018, equity grows to €170,675.
Show earlier events
29-06
full format · 32 days before the deadline
2019
31-12
Financial
Weakest financial yearnet €3,183 ▼58.9%
The net result drops to €3,183, the lowest from 2018 to 2025.
22-08
full format · 22 days late
2018
17-08
full format · 17 days late
2017
30-06
full format · 31 days before the deadline
2008
03-07
6 publications in the Belgian Official Gazette, the last on 01-04-2026
Financial milestoneGazette deedNBB filingFinancial milestones sit on the financial year-end date, not the filing date.
Sources:Publications in the Belgian Official GazetteFilings with the National Bank
History
Company details
Inactive
Dissolved and wound up
YOPAL is no longer in the KBO register.
- Status
- Inactive
- Reason
- Dissolved and wound up in a single deedBelgian Official Gazette, 1 April 2026 · deed
- Last annual accounts
- financial year to 31 December 2025
- Last registered office
- Waterhoenlaan 7, 1970 Wezembeek-Oppemas published on 1 April 2026
- Legal form
- Private limited company
- First annual accounts
- financial year 2008
Purpose, financial year and meetings according to the articles of association
Name, seat, purpose and duration
- PurposeThe purpose describes the activities the company may carry out under its articles.
- “De aankoop, verkoop, groot- en kleinhandel, de commerciatisering, het ontwikkeling, het onderhoud en de herstelling, de uitdeling, de…”
6 activities
- De aankoop, verkoop, groot- en kleinhandel, de commerciatisering, het ontwikkeling, het onderhoud en de herstelling, de uitdeling, de inrichting, de uitvoer en invoer van computers, software, hardware supplies en toebehoren alsmede van elektronica, en van alle apparaten of toestellen in verband met de multimedia in de ruimste zin van het woord
- Het verschaffen van alle raden in verband met informatica, robotica, domotiek en multimedia; en namelijk de conceptie van alle programma, de aankoop, verkoop, invoer en uitvoer, verhuren, van alle materiaal in verband met de informatica, de multimedia en de telecommunicatie, de montage van video's, films, clips
- Het geven van samenspraak, symposia, cursussen en opleiding in verband met de informatica en de multimedia. De managing van personen, human resources, performance management en people management
- Alle handelingen met betrekking tot de telecommunicatie, de uitgeverij, de publicatie, de infografie, internet
- Ze heeft ook tot doel de aankoop, verkoop, groot- en kleinhandel, de commercialisering, het ontwikkeling, de uitvoer en invoer, inbeelding, schepping van allerlei kunstvoorwerpen
- Meer in het algemeen heeft de vennootschap tot doel de aankoop en verkoop van alle roerende en onroerende goederen, alsmede de thuislevering van alle goederen en diensten
- DurationMost companies exist for an unlimited period, until they are dissolved.
- Unlimited
- Registered office clauseThe articles name the region of the registered office. The language of official documents depends on that region, among other things.
- “Vlaams Gewest”
General meeting and financial year
- Annual meetingThe shareholders approve the annual accounts, among other things, at the annual meeting.
- “Titel V : Algemene vergadering Artikel 15. Organisatie en bijeenroeping Ieder jaar wordt een gewone algemene vergadering van aandeelhouders…”
Articles of association, deed of 24-11-2022 (in Dutch)