YAPA CONSTRUCT: 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 CONSTRUCT
Largest movements
- Cash -€2,260
down €2,260 (-3.5%), from €63,727 to €61,467
mainly Contributions, distributions and other (-€50,000) and Net result for the year (-€1,897)
- Reserves -€50,000
down €50,000 (-72.6%), from €68,834 to €18,834
- Other debts +€50,000
new in 2025: €50,000
- Profit (loss) carried forward -€1,897
down €1,897 (-7.5%), from -€25,286 to -€27,183
- Gross operating margin +€309
up €309 (+15.1%), from -€2,039 to -€1,731
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 | €63,911 | €61,651 | -€2,260 | -3.5% |
| Current assets | 29/58 | €63,911 | €61,651 | -€2,260 | -3.5% |
| Amounts receivable within one year | 40/41 | €184 | €184 | = | 0.0% |
| Other amounts receivable | 41 | €184 | €184 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €63,727 | €61,467 | -€2,260 | -3.5% |
| Total equity and liabilities | 10/49 | €63,911 | €61,651 | -€2,260 | -3.5% |
| Equity | 10/15 | €63,548 | €11,651 | -€51,897 | -81.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €68,834 | €18,834 | -€50,000 | -72.6% |
| Distributable reserves | 133 | €68,834 | €18,834 | -€50,000 | -72.6% |
| Profit (loss) carried forward | 14 | -€25,286 | -€27,183 | -€1,897 | -7.5% |
| Amounts payable | 17/49 | €363 | €50,000 | +€49,637 | +13,674% |
| Amounts payable within one year | 42/48 | €363 | €50,000 | +€49,637 | +13,674% |
| Trade debts | 44 | €363 | - | -€363 | |
| Suppliers | 440/4 | €363 | - | -€363 | |
| Other amounts payable | 47/48 | - | €50,000 | +€50,000 | |
| Other operating charges | 640/8 | €126 | €128 | +€2 | +1.6% |
| Gross operating margin | 9900 | -€2,039 | -€1,731 | +€309 | +15.1% |
| Operating profit (loss) | 9901 | -€2,165 | -€1,859 | +€307 | +14.2% |
| Financial charges | 65/66B | €38 | €38 | +€0 | +0.3% |
| Recurring financial charges | 65 | €38 | €38 | +€0 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,204 | -€1,897 | +€307 | +13.9% |
| Profit (loss) for the period | 9904 | -€2,204 | -€1,897 | +€307 | +13.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,204 | -€1,897 | +€307 | +13.9% |
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 13 October 2026 via checked.be.