Yapa: 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.
Yapa
Largest movements
- Tangible fixed assets -€5,991
down €5,991 (-4.4%), from €137,218 to €131,228
of which Land and buildings: -€8,101
- Receivables within one year -€5,755
down €5,755 (-49.2%), from €11,699 to €5,945
of which Trade receivables: -€3,819
- Cash -€2,968
down €2,968 (-4.7%), from €62,605 to €59,637
mainly Other debts (-€8,817) and Investment in fixed assets (net) (-€3,770)
- Profit (loss) carried forward -€11,337
down €11,337 (-99.7%), from €11,374 to €37
- Reserves +€11,000
up €11,000 (+8.6%), from €127,692 to €138,692
- Other debts -€8,817
down €8,817 (-94.8%), from €9,303 to €485
- Tax, wage and social debts -€3,061
down €3,061 (-65.6%), from €4,665 to €1,603
of which Taxes: -€2,011
- Short-term financial debts -€2,606
no longer reported in 2025 (was €2,606)
- Gross operating margin -€10,299
down €10,299 (-41.7%), from €24,719 to €14,420
- Taxes -€4,642
down €4,642 (-92.2%), from €5,034 to €392
- Other operating charges +€1,697
up €1,697 (+87.2%), from €1,945 to €3,642
- Depreciation +€310
up €310 (+3.3%), from €9,451 to €9,761
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 | €212,022 | €197,309 | -€14,713 | -6.9% |
| Fixed assets | 21/28 | €137,718 | €131,728 | -€5,991 | -4.3% |
| Tangible fixed assets | 22/27 | €137,218 | €131,228 | -€5,991 | -4.4% |
| Land and buildings | 22 | €134,579 | €126,478 | -€8,101 | -6.0% |
| Plant, machinery and equipment | 23 | €2,639 | €4,750 | +€2,110 | +80.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €74,304 | €65,582 | -€8,722 | -11.7% |
| Amounts receivable within one year | 40/41 | €11,699 | €5,945 | -€5,755 | -49.2% |
| Trade receivables | 40 | €9,763 | €5,945 | -€3,819 | -39.1% |
| Other amounts receivable | 41 | €1,936 | - | -€1,936 | |
| Cash at bank and in hand | 54/58 | €62,605 | €59,637 | -€2,968 | -4.7% |
| Total equity and liabilities | 10/49 | €212,022 | €197,309 | -€14,713 | -6.9% |
| Equity | 10/15 | €192,258 | €191,921 | -€337 | -0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €34,592 | €34,592 | = | 0.0% |
| Reserves | 13 | €127,692 | €138,692 | +€11,000 | +8.6% |
| Distributable reserves | 133 | €127,692 | €138,692 | +€11,000 | +8.6% |
| Profit (loss) carried forward | 14 | €11,374 | €37 | -€11,337 | -99.7% |
| Amounts payable | 17/49 | €19,764 | €5,389 | -€14,376 | -72.7% |
| Amounts payable within one year | 42/48 | €19,764 | €5,389 | -€14,376 | -72.7% |
| Financial debts | 43 | €2,606 | - | -€2,606 | |
| Credit institutions | 430/8 | €2,606 | - | -€2,606 | |
| Trade debts | 44 | €3,191 | €3,300 | +€109 | +3.4% |
| Suppliers | 440/4 | €3,191 | €3,300 | +€109 | +3.4% |
| Taxes, remuneration and social security | 45 | €4,665 | €1,603 | -€3,061 | -65.6% |
| Taxes | 450/3 | €2,415 | €403 | -€2,011 | -83.3% |
| Remuneration and social security | 454/9 | €2,250 | €1,200 | -€1,050 | -46.7% |
| Other amounts payable | 47/48 | €9,303 | €485 | -€8,817 | -94.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,451 | €9,761 | +€310 | +3.3% |
| Other operating charges | 640/8 | €1,945 | €3,642 | +€1,697 | +87.2% |
| Gross operating margin | 9900 | €24,719 | €14,420 | -€10,299 | -41.7% |
| Operating profit (loss) | 9901 | €13,324 | €1,017 | -€12,306 | -92.4% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €751 | €963 | +€212 | +28.2% |
| Recurring financial charges | 65 | €751 | €963 | +€212 | +28.2% |
| Profit (loss) for the period before taxes | 9903 | €12,583 | €54 | -€12,528 | -99.6% |
| Income taxes | 67/77 | €5,034 | €392 | -€4,642 | -92.2% |
| Profit (loss) for the period | 9904 | €7,549 | -€337 | -€7,886 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,549 | -€337 | -€7,886 |
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 19 October 2026 via checked.be.