YAPHARM: 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.
YAPHARM
Largest movements
- Receivables within one year +€39,367
up €39,367 (+66.4%), from €59,273 to €98,640
of which Trade receivables: +€41,679
- Cash -€27,254
down €27,254 (-76.4%), from €35,658 to €8,405
mainly Other debts (-€293,961) and Receivables within one year (-€39,367)
- Deferred charges and accrued income +€10,000
new in 2025: €10,000
- Other debts -€293,961
down €293,961 (-100.0%), from €293,961 to €0
- Debts after one year +€230,810
up €230,810, from €0 to €230,810
- Profit (loss) carried forward +€41,299
up €41,299 (+36.0%), from €114,860 to €156,159
- Current portion of long-term debt +€23,902
up €23,902 (+3855.8%), from €620 to €24,521
- Tax, wage and social debts +€18,864
up €18,864 (+807.7%), from €2,336 to €21,200
- Gross operating margin +€63,598
up €63,598, from -€9,235 to €54,364
- Financial charges +€12,119
up €12,119 (+1943.7%), from €623 to €12,743
- Financial income +€10,000
up €10,000, from €0 to €10,000
- Taxes +€8,058
up €8,058 (+2115.6%), from €381 to €8,439
- Write-downs +€6,025
up €6,025, from -€6,025 to €0
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.
Cash bridge derived
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 | €415,107 | €436,227 | +€21,120 | +5.1% |
| Fixed assets | 21/28 | €320,176 | €319,182 | -€993 | -0.3% |
| Intangible fixed assets | 21 | €150 | €125 | -€25 | -16.7% |
| Tangible fixed assets | 22/27 | €1,065 | €97 | -€968 | -90.9% |
| Furniture and vehicles | 24 | €1,065 | €97 | -€968 | -90.9% |
| Financial fixed assets | 28 | €318,961 | €318,961 | = | 0.0% |
| Current assets | 29/58 | €94,931 | €117,044 | +€22,114 | +23.3% |
| Amounts receivable within one year | 40/41 | €59,273 | €98,640 | +€39,367 | +66.4% |
| Trade receivables | 40 | €32,965 | €74,644 | +€41,679 | +126.4% |
| Other amounts receivable | 41 | €26,308 | €23,996 | -€2,312 | -8.8% |
| Cash at bank and in hand | 54/58 | €35,658 | €8,405 | -€27,254 | -76.4% |
| Deferred charges and accrued income | 490/1 | - | €10,000 | +€10,000 | |
| Total equity and liabilities | 10/49 | €415,107 | €436,227 | +€21,120 | +5.1% |
| Equity | 10/15 | €116,860 | €158,159 | +€41,299 | +35.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €114,860 | €156,159 | +€41,299 | +36.0% |
| Amounts payable | 17/49 | €298,247 | €278,068 | -€20,179 | -6.8% |
| Amounts payable after more than one year | 17 | €0 | €230,810 | +€230,810 | |
| Financial debts | 170/4 | €0 | €230,810 | +€230,810 | |
| Amounts payable within one year | 42/48 | €298,247 | €47,239 | -€251,008 | -84.2% |
| Current portion of amounts payable after more than one year | 42 | €620 | €24,521 | +€23,902 | +3855.8% |
| Trade debts | 44 | €1,331 | €1,517 | +€186 | +14.0% |
| Suppliers | 440/4 | €1,331 | €1,517 | +€186 | +14.0% |
| Taxes, remuneration and social security | 45 | €2,336 | €21,200 | +€18,864 | +807.7% |
| Taxes | 450/3 | €2,336 | €21,200 | +€18,864 | +807.7% |
| Other amounts payable | 47/48 | €293,961 | €0 | -€293,961 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €19 | +€19 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,245 | €993 | -€251 | -20.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€6,025 | €0 | +€6,025 | |
| Other operating charges | 640/8 | €460 | €890 | +€429 | +93.3% |
| Gross operating margin | 9900 | -€9,235 | €54,364 | +€63,598 | |
| Operating profit (loss) | 9901 | -€4,915 | €52,481 | +€57,395 | |
| Financial income | 75/76B | €0 | €10,000 | +€10,000 | |
| Recurring financial income | 75 | €0 | €10,000 | +€10,000 | |
| Financial charges | 65/66B | €623 | €12,743 | +€12,119 | +1943.7% |
| Recurring financial charges | 65 | €623 | €12,743 | +€12,119 | +1943.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,538 | €49,738 | +€55,276 | |
| Income taxes | 67/77 | €381 | €8,439 | +€8,058 | +2115.6% |
| Profit (loss) for the period | 9904 | -€5,919 | €41,299 | +€47,218 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,919 | €41,299 | +€47,218 |
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 12 October 2026 via checked.be.