MYPA: 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.
MYPA
Largest movements
- Current investments +€100,000
up €100,000 (+13.2%), from €757,250 to €857,250
- Cash +€84,071
up €84,071 (+42.4%), from €198,251 to €282,322
mainly Net result for the year (+€164,939) and Depreciation (+€30,781)
- Tangible fixed assets -€43,071
down €43,071 (-33.7%), from €127,927 to €84,855
- Reserves +€164,939
up €164,939 (+19.9%), from €830,739 to €995,678
- Tax, wage and social debts -€23,749
down €23,749 (-59.0%), from €40,243 to €16,494
- Accrued charges and deferred income +€12,863
up €12,863 (+1,527%), from €843 to €13,706
- Taxes -€19,857
down €19,857 (-20.4%), from €97,175 to €77,318
- Depreciation -€13,666
down €13,666 (-30.7%), from €44,447 to €30,781
- Gross operating margin -€9,812
down €9,812 (-3.2%), from €306,193 to €296,381
- Financial charges +€8,603
up €8,603 (+161%), from €5,356 to €13,959
- Financial income +€5,124
up €5,124 (+249%), from €2,061 to €7,184
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 | €1,085,731 | €1,237,050 | +€151,319 | +13.9% |
| Fixed assets | 21/28 | €127,927 | €84,855 | -€43,071 | -33.7% |
| Tangible fixed assets | 22/27 | €127,927 | €84,855 | -€43,071 | -33.7% |
| Land and buildings | 22 | €42,743 | €26,066 | -€16,677 | -39.0% |
| Plant, machinery and equipment | 23 | €31,311 | €18,913 | -€12,398 | -39.6% |
| Furniture and vehicles | 24 | €53,872 | €39,876 | -€13,996 | -26.0% |
| Current assets | 29/58 | €957,804 | €1,152,195 | +€194,391 | +20.3% |
| Amounts receivable within one year | 40/41 | €0 | €11,297 | +€11,297 | |
| Other amounts receivable | 41 | €0 | €11,297 | +€11,297 | |
| Current investments | 50/53 | €757,250 | €857,250 | +€100,000 | +13.2% |
| Cash at bank and in hand | 54/58 | €198,251 | €282,322 | +€84,071 | +42.4% |
| Deferred charges and accrued income | 490/1 | €2,303 | €1,326 | -€977 | -42.4% |
| Total equity and liabilities | 10/49 | €1,085,731 | €1,237,050 | +€151,319 | +13.9% |
| Equity | 10/15 | €849,331 | €1,014,270 | +€164,939 | +19.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €830,739 | €995,678 | +€164,939 | +19.9% |
| Distributable reserves | 133 | €830,739 | €995,678 | +€164,939 | +19.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €236,400 | €222,781 | -€13,619 | -5.8% |
| Amounts payable within one year | 42/48 | €235,557 | €209,075 | -€26,482 | -11.2% |
| Trade debts | 44 | €1,991 | €1,897 | -€94 | -4.7% |
| Suppliers | 440/4 | €1,991 | €1,897 | -€94 | -4.7% |
| Taxes, remuneration and social security | 45 | €40,243 | €16,494 | -€23,749 | -59.0% |
| Taxes | 450/3 | €40,243 | €16,494 | -€23,749 | -59.0% |
| Other amounts payable | 47/48 | €193,323 | €190,684 | -€2,639 | -1.4% |
| Accrued charges and deferred income | 492/3 | €843 | €13,706 | +€12,863 | +1,527% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,447 | €30,781 | -€13,666 | -30.7% |
| Other operating charges | 640/8 | €4,968 | €4,278 | -€690 | -13.9% |
| Non-recurring operating charges | 66A | - | €12,290 | +€12,290 | |
| Gross operating margin | 9900 | €306,193 | €296,381 | -€9,812 | -3.2% |
| Operating profit (loss) | 9901 | €256,778 | €249,031 | -€7,747 | -3.0% |
| Financial income | 75/76B | €2,061 | €7,184 | +€5,124 | +249% |
| Recurring financial income | 75 | €2,061 | €7,184 | +€5,124 | +249% |
| Financial charges | 65/66B | €5,356 | €13,959 | +€8,603 | +161% |
| Recurring financial charges | 65 | €5,356 | €13,959 | +€8,603 | +161% |
| Profit (loss) for the period before taxes | 9903 | €253,483 | €242,257 | -€11,226 | -4.4% |
| Income taxes | 67/77 | €97,175 | €77,318 | -€19,857 | -20.4% |
| Profit (loss) for the period | 9904 | €156,308 | €164,939 | +€8,631 | +5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €156,308 | €164,939 | +€8,631 | +5.5% |
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 27 October 2026 via checked.be.