STEVIA YPORA: 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.
What changed
STEVIA YPORA
NACE 46.370, Wholesale trade
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1,958
2024 · €5,513-€3,554
Equity
€251,971
2024 · €250,013+€1,958
Cash
€2,351
2024 · €1,832+€519
Balance sheet total
€389,805
2024 · €386,220+€3,585
Largest movements
Assets
- Tangible fixed assets +€13,770
up €13,770 (+3.8%), from €360,510 to €374,281
of which Land and buildings: +€15,594
- Current investments -€12,192
down €12,192 (-67.2%), from €18,130 to €5,938
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Gross operating margin +€365
up €365 (+1.1%), from €34,077 to €34,442
- Taxes -€355
down €355 (-64.5%), from €551 to €196
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.
Result 2024
€5,513
Gross operating margin
+€365
Depreciation
-€270
Other operating charges
-€37
Other operating items
-€4,062
Financial income
-€220
Financial charges
+€316
Taxes
+€355
Result 2025
€1,958
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€18,712
Investment
-€17,093
Financing
-€1,100
Cash 2024
€1,832
From operations (derived)
+€18,712
Net result for the year
+€1,958
Depreciation
+€15,515
Receivables within one year
+€517
Deferred charges and accrued income
-€2,005
Trade debts
+€2,809
Tax, wage and social debts
-€793
Other debts
+€948
Accrued charges and deferred income
-€237
Investment (derived)
-€17,093
Investment in fixed assets (net)
-€29,285
Current investments
+€12,192
Financing
-€1,100
Debts after one year
-€1,610
Current portion of long-term debt
+€510
Cash 2025
€2,351
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €386,220 | €389,805 | +€3,585 | +0.9% |
| Fixed assets | 21/28 | €360,510 | €374,281 | +€13,770 | +3.8% |
| Tangible fixed assets | 22/27 | €360,510 | €374,281 | +€13,770 | +3.8% |
| Land and buildings | 22 | €306,574 | €322,168 | +€15,594 | +5.1% |
| Plant, machinery and equipment | 23 | €4,643 | €3,272 | -€1,371 | -29.5% |
| Furniture and vehicles | 24 | €675 | €223 | -€452 | -67.0% |
| Other tangible fixed assets | 26 | €48,618 | €48,618 | = | 0.0% |
| Current assets | 29/58 | €25,709 | €15,524 | -€10,186 | -39.6% |
| Amounts receivable within one year | 40/41 | €3,174 | €2,657 | -€517 | -16.3% |
| Trade receivables | 40 | €2,983 | €2,638 | -€345 | -11.6% |
| Other amounts receivable | 41 | €192 | €19 | -€172 | -89.9% |
| Current investments | 50/53 | €18,130 | €5,938 | -€12,192 | -67.2% |
| Cash at bank and in hand | 54/58 | €1,832 | €2,351 | +€519 | +28.3% |
| Deferred charges and accrued income | 490/1 | €2,572 | €4,577 | +€2,005 | +77.9% |
| Total equity and liabilities | 10/49 | €386,220 | €389,805 | +€3,585 | +0.9% |
| Equity | 10/15 | €250,013 | €251,971 | +€1,958 | +0.8% |
| Contributions | 10/11 | €201,921 | €201,921 | = | 0.0% |
| Reserves | 13 | €48,092 | €50,050 | +€1,958 | +4.1% |
| Distributable reserves | 133 | €48,092 | €50,050 | +€1,958 | +4.1% |
| Amounts payable | 17/49 | €136,207 | €137,834 | +€1,626 | +1.2% |
| Amounts payable after more than one year | 17 | €115,657 | €114,047 | -€1,610 | -1.4% |
| Financial debts | 170/4 | €24,790 | €13,180 | -€11,610 | -46.8% |
| Other amounts payable | 178/9 | €90,867 | €100,867 | +€10,000 | +11.0% |
| Amounts payable within one year | 42/48 | €18,875 | €22,349 | +€3,474 | +18.4% |
| Current portion of amounts payable after more than one year | 42 | €11,100 | €11,610 | +€510 | +4.6% |
| Trade debts | 44 | €228 | €3,036 | +€2,809 | +1,233% |
| Suppliers | 440/4 | €228 | €3,036 | +€2,809 | +1,233% |
| Taxes, remuneration and social security | 45 | €1,800 | €1,007 | -€793 | -44.0% |
| Taxes | 450/3 | €1,800 | €1,007 | -€793 | -44.0% |
| Other amounts payable | 47/48 | €5,747 | €6,695 | +€948 | +16.5% |
| Accrued charges and deferred income | 492/3 | €1,675 | €1,438 | -€237 | -14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,244 | €15,515 | +€270 | +1.8% |
| Other operating charges | 640/8 | €7,983 | €8,021 | +€37 | +0.5% |
| Non-recurring operating charges | 66A | €1,333 | €5,395 | +€4,062 | +305% |
| Gross operating margin | 9900 | €34,077 | €34,442 | +€365 | +1.1% |
| Operating profit (loss) | 9901 | €9,517 | €5,512 | -€4,005 | -42.1% |
| Financial income | 75/76B | €268 | €48 | -€220 | -82.1% |
| Recurring financial income | 75 | €268 | €48 | -€220 | -82.1% |
| Financial charges | 65/66B | €3,721 | €3,405 | -€316 | -8.5% |
| Recurring financial charges | 65 | €3,721 | €3,405 | -€316 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €6,064 | €2,154 | -€3,910 | -64.5% |
| Income taxes | 67/77 | €551 | €196 | -€355 | -64.5% |
| Profit (loss) for the period | 9904 | €5,513 | €1,958 | -€3,554 | -64.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,513 | €1,958 | -€3,554 | -64.5% |
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 28 October 2026 via checked.be.