YAPLA: 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.
YAPLA
Largest movements
- Receivables within one year -€102,863
down €102,863 (-26.2%), from €392,996 to €290,132
of which Trade receivables: -€116,679
- Intangible fixed assets -€32,433
down €32,433 (-39.8%), from €81,488 to €49,056
- Cash +€31,032
up €31,032 (+19.1%), from €162,604 to €193,636
mainly Receivables within one year (+€102,863) and Other debts (+€66,718)
- Tangible fixed assets -€16,553
down €16,553 (-74.3%), from €22,276 to €5,723
- Reserves -€157,653
down €157,653 (-49.3%), from €320,024 to €162,371
- Other debts +€66,718
up €66,718 (+64.6%), from €103,282 to €170,000
- Tax, wage and social debts -€37,751
down €37,751 (-52.3%), from €72,210 to €34,459
of which Taxes: -€40,752
- Trade debts +€7,450
up €7,450 (+5.0%), from €148,678 to €156,127
- Gross operating margin -€122,613
down €122,613 (-28.3%), from €433,094 to €310,481
- Taxes -€27,718
down €27,718 (-61.7%), from €44,902 to €17,184
- Depreciation -€9,062
down €9,062 (-19.1%), from €47,424 to €38,362
- Staff costs -€6,343
down €6,343 (-2.9%), from €215,934 to €209,591
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 | €663,093 | €542,068 | -€121,026 | -18.3% |
| Fixed assets | 21/28 | €103,764 | €54,779 | -€48,985 | -47.2% |
| Intangible fixed assets | 21 | €81,488 | €49,056 | -€32,433 | -39.8% |
| Tangible fixed assets | 22/27 | €22,276 | €5,723 | -€16,553 | -74.3% |
| Furniture and vehicles | 24 | €22,276 | €5,723 | -€16,553 | -74.3% |
| Current assets | 29/58 | €559,329 | €487,289 | -€72,040 | -12.9% |
| Amounts receivable within one year | 40/41 | €392,996 | €290,132 | -€102,863 | -26.2% |
| Trade receivables | 40 | €391,031 | €274,351 | -€116,679 | -29.8% |
| Other amounts receivable | 41 | €1,965 | €15,781 | +€13,816 | +703% |
| Cash at bank and in hand | 54/58 | €162,604 | €193,636 | +€31,032 | +19.1% |
| Deferred charges and accrued income | 490/1 | €3,730 | €3,521 | -€209 | -5.6% |
| Total equity and liabilities | 10/49 | €663,093 | €542,068 | -€121,026 | -18.3% |
| Equity | 10/15 | €338,924 | €181,271 | -€157,653 | -46.5% |
| Contributions | 10/11 | €18,900 | €18,900 | = | 0.0% |
| Reserves | 13 | €320,024 | €162,371 | -€157,653 | -49.3% |
| Distributable reserves | 133 | €320,024 | €162,371 | -€157,653 | -49.3% |
| Amounts payable | 17/49 | €324,169 | €360,796 | +€36,627 | +11.3% |
| Amounts payable within one year | 42/48 | €324,169 | €360,586 | +€36,417 | +11.2% |
| Trade debts | 44 | €148,678 | €156,127 | +€7,450 | +5.0% |
| Suppliers | 440/4 | €148,678 | €156,127 | +€7,450 | +5.0% |
| Taxes, remuneration and social security | 45 | €72,210 | €34,459 | -€37,751 | -52.3% |
| Taxes | 450/3 | €49,211 | €8,458 | -€40,752 | -82.8% |
| Remuneration and social security | 454/9 | €22,999 | €26,000 | +€3,001 | +13.0% |
| Other amounts payable | 47/48 | €103,282 | €170,000 | +€66,718 | +64.6% |
| Accrued charges and deferred income | 492/3 | - | €210 | +€210 | |
| Non-recurring operating income | 76A | - | €4,112 | +€4,112 | |
| Remuneration, social security and pensions | 62 | €215,934 | €209,591 | -€6,343 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,424 | €38,362 | -€9,062 | -19.1% |
| Other operating charges | 640/8 | €1,043 | €805 | -€238 | -22.8% |
| Non-recurring operating charges | 66A | - | €1,378 | +€1,378 | |
| Gross operating margin | 9900 | €433,094 | €310,481 | -€122,613 | -28.3% |
| Operating profit (loss) | 9901 | €168,693 | €60,345 | -€108,348 | -64.2% |
| Financial income | 75/76B | €10 | €68 | +€58 | +575% |
| Recurring financial income | 75 | €10 | €68 | +€58 | +575% |
| Financial charges | 65/66B | €2,293 | €881 | -€1,412 | -61.6% |
| Recurring financial charges | 65 | €2,293 | €881 | -€1,412 | -61.6% |
| Profit (loss) for the period before taxes | 9903 | €166,410 | €59,531 | -€106,879 | -64.2% |
| Income taxes | 67/77 | €44,902 | €17,184 | -€27,718 | -61.7% |
| Profit (loss) for the period | 9904 | €121,508 | €42,347 | -€79,161 | -65.1% |
| Profit (loss) for the period to be appropriated | 9905 | €121,508 | €42,347 | -€79,161 | -65.1% |
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 19 October 2026 via checked.be.