Y.P. NEPHRO: 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.
Y.P. NEPHRO
Largest movements
- Cash +€19,363
up €19,363 (+40.8%), from €47,462 to €66,825
mainly Net result for the year (+€56,077) and Receivables within one year (+€15,109)
- Tangible fixed assets -€18,433
down €18,433 (-40.5%), from €45,527 to €27,095
of which Furniture and vehicles: -€14,295
- Receivables within one year -€15,109
down €15,109 (-6.3%), from €241,631 to €226,522
- Deferred charges and accrued income -€3,624
down €3,624 (-25.6%), from €14,137 to €10,514
- Other debts -€33,050
down €33,050 (-42.4%), from €78,000 to €44,950
- Reserves +€11,100
up €11,100 (+4.4%), from €252,430 to €263,530
- Trade debts +€4,374
up €4,374 (+107%), from €4,103 to €8,477
- Other operating charges +€6,349
up €6,349 (+589%), from €1,079 to €7,428
- Depreciation -€4,645
down €4,645 (-38.1%), from €12,198 to €7,552
- Taxes -€2,644
down €2,644 (-9.4%), from €28,253 to €25,609
- Financial charges +€1,116
up €1,116 (+48.4%), from €2,303 to €3,418
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 | €349,607 | €331,805 | -€17,802 | -5.1% |
| Fixed assets | 21/28 | €46,377 | €27,945 | -€18,433 | -39.7% |
| Tangible fixed assets | 22/27 | €45,527 | €27,095 | -€18,433 | -40.5% |
| Furniture and vehicles | 24 | €17,937 | €3,642 | -€14,295 | -79.7% |
| Other tangible fixed assets | 26 | €27,591 | €23,453 | -€4,138 | -15.0% |
| Financial fixed assets | 28 | €850 | €850 | = | 0.0% |
| Current assets | 29/58 | €303,230 | €303,861 | +€631 | +0.2% |
| Amounts receivable within one year | 40/41 | €241,631 | €226,522 | -€15,109 | -6.3% |
| Other amounts receivable | 41 | €241,631 | €226,522 | -€15,109 | -6.3% |
| Cash at bank and in hand | 54/58 | €47,462 | €66,825 | +€19,363 | +40.8% |
| Deferred charges and accrued income | 490/1 | €14,137 | €10,514 | -€3,624 | -25.6% |
| Total equity and liabilities | 10/49 | €349,607 | €331,805 | -€17,802 | -5.1% |
| Equity | 10/15 | €267,252 | €278,379 | +€11,127 | +4.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €252,430 | €263,530 | +€11,100 | +4.4% |
| Distributable reserves | 133 | €252,430 | €263,530 | +€11,100 | +4.4% |
| Profit (loss) carried forward | 14 | €2,422 | €2,449 | +€27 | +1.1% |
| Amounts payable | 17/49 | €82,355 | €53,427 | -€28,929 | -35.1% |
| Amounts payable within one year | 42/48 | €82,355 | €53,427 | -€28,929 | -35.1% |
| Trade debts | 44 | €4,103 | €8,477 | +€4,374 | +107% |
| Suppliers | 440/4 | €4,103 | €8,477 | +€4,374 | +107% |
| Taxes, remuneration and social security | 45 | €253 | - | -€253 | |
| Taxes | 450/3 | €253 | - | -€253 | |
| Other amounts payable | 47/48 | €78,000 | €44,950 | -€33,050 | -42.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,198 | €7,552 | -€4,645 | -38.1% |
| Other operating charges | 640/8 | €1,079 | €7,428 | +€6,349 | +589% |
| Gross operating margin | 9900 | €94,423 | €95,170 | +€748 | +0.8% |
| Operating profit (loss) | 9901 | €81,146 | €80,190 | -€956 | -1.2% |
| Financial income | 75/76B | €4,938 | €4,914 | -€24 | -0.5% |
| Recurring financial income | 75 | €4,938 | €4,914 | -€24 | -0.5% |
| Financial charges | 65/66B | €2,303 | €3,418 | +€1,116 | +48.4% |
| Recurring financial charges | 65 | €2,303 | €3,418 | +€1,116 | +48.4% |
| Profit (loss) for the period before taxes | 9903 | €83,782 | €81,686 | -€2,096 | -2.5% |
| Income taxes | 67/77 | €28,253 | €25,609 | -€2,644 | -9.4% |
| Profit (loss) for the period | 9904 | €55,529 | €56,077 | +€548 | +1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €55,529 | €56,077 | +€548 | +1.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.