YaPi: 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.
YaPi
Largest movements
- Receivables within one year +€16,735
up €16,735 (+134%), from €12,500 to €29,235
- Tangible fixed assets -€13,065
down €13,065 (-2.2%), from €596,742 to €583,677
- Debts after one year -€46,379
down €46,379 (-8.1%), from €570,691 to €524,312
- Trade debts +€18,957
up €18,957 (+1,015%), from €1,867 to €20,823
- Profit (loss) carried forward +€13,870
up €13,870 (+130%), from €10,695 to €24,565
- Tax, wage and social debts +€11,966
up €11,966 (+250%), from €4,794 to €16,760
- Gross operating margin +€3,765
up €3,765 (+6.5%), from €57,768 to €61,533
- Financial charges -€2,150
down €2,150 (-7.4%), from €28,878 to €26,727
- Taxes +€1,941
up €1,941 (+66.4%), from €2,922 to €4,864
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 | €611,382 | €612,912 | +€1,529 | +0.3% |
| Fixed assets | 21/28 | €596,742 | €583,677 | -€13,065 | -2.2% |
| Tangible fixed assets | 22/27 | €596,742 | €583,677 | -€13,065 | -2.2% |
| Land and buildings | 22 | €596,742 | €583,677 | -€13,065 | -2.2% |
| Current assets | 29/58 | €14,640 | €29,235 | +€14,595 | +99.7% |
| Amounts receivable within one year | 40/41 | €12,500 | €29,235 | +€16,735 | +134% |
| Trade receivables | 40 | €12,500 | €29,235 | +€16,735 | +134% |
| Cash at bank and in hand | 54/58 | €2,140 | - | -€2,140 | |
| Total equity and liabilities | 10/49 | €611,382 | €612,912 | +€1,529 | +0.3% |
| Equity | 10/15 | €10,795 | €24,665 | +€13,870 | +128% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,695 | €24,565 | +€13,870 | +130% |
| Amounts payable | 17/49 | €600,587 | €588,246 | -€12,341 | -2.1% |
| Amounts payable after more than one year | 17 | €570,691 | €524,312 | -€46,379 | -8.1% |
| Financial debts | 170/4 | €570,691 | €524,312 | -€46,379 | -8.1% |
| Amounts payable within one year | 42/48 | €29,896 | €63,935 | +€34,038 | +114% |
| Current portion of amounts payable after more than one year | 42 | €22,342 | €23,379 | +€1,036 | +4.6% |
| Financial debts | 43 | - | €2,079 | +€2,079 | |
| Credit institutions | 430/8 | - | €2,079 | +€2,079 | |
| Trade debts | 44 | €1,867 | €20,823 | +€18,957 | +1,015% |
| Suppliers | 440/4 | €1,867 | €20,823 | +€18,957 | +1,015% |
| Taxes, remuneration and social security | 45 | €4,794 | €16,760 | +€11,966 | +250% |
| Taxes | 450/3 | €4,794 | €16,760 | +€11,966 | +250% |
| Other amounts payable | 47/48 | €893 | €893 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,065 | €13,065 | = | 0.0% |
| Other operating charges | 640/8 | €2,572 | €3,007 | +€435 | +16.9% |
| Gross operating margin | 9900 | €57,768 | €61,533 | +€3,765 | +6.5% |
| Operating profit (loss) | 9901 | €42,131 | €45,461 | +€3,330 | +7.9% |
| Financial charges | 65/66B | €28,878 | €26,727 | -€2,150 | -7.4% |
| Recurring financial charges | 65 | €28,878 | €26,727 | -€2,150 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €13,253 | €18,734 | +€5,480 | +41.4% |
| Income taxes | 67/77 | €2,922 | €4,864 | +€1,941 | +66.4% |
| Profit (loss) for the period | 9904 | €10,331 | €13,870 | +€3,539 | +34.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,331 | €13,870 | +€3,539 | +34.3% |
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 25 October 2026 via checked.be.