YAPSTOCK: 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.
YAPSTOCK
Largest movements
- Cash -€6,638
down €6,638 (-39.2%), from €16,952 to €10,314
mainly Trade debts (-€19,742) and Other debts (-€12,458)
- Financial fixed assets +€4,885
up €4,885 (+134%), from €3,656 to €8,542
- Tangible fixed assets -€1,762
down €1,762 (-27.1%), from €6,492 to €4,730
of which Furniture and vehicles: -€1,007
- Profit (loss) carried forward +€24,756
up €24,756, from -€419 to €24,337
- Trade debts -€19,742
down €19,742 (-90.0%), from €21,936 to €2,194
- Other debts -€12,458
down €12,458 (-28.1%), from €44,334 to €31,876
- Tax, wage and social debts +€3,156
up €3,156 (+472%), from €669 to €3,825
of which Taxes: +€3,156
- Gross operating margin +€26,802
up €26,802 (+738%), from €3,632 to €30,433
- Taxes +€1,298
new in 2025: €1,298
- Financial charges -€381
down €381 (-50.0%), from €760 to €380
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 | €73,471 | €69,402 | -€4,069 | -5.5% |
| Fixed assets | 21/28 | €10,149 | €13,272 | +€3,123 | +30.8% |
| Tangible fixed assets | 22/27 | €6,492 | €4,730 | -€1,762 | -27.1% |
| Furniture and vehicles | 24 | €2,142 | €1,135 | -€1,007 | -47.0% |
| Other tangible fixed assets | 26 | €4,350 | €3,595 | -€755 | -17.4% |
| Financial fixed assets | 28 | €3,656 | €8,542 | +€4,885 | +134% |
| Current assets | 29/58 | €63,323 | €56,131 | -€7,192 | -11.4% |
| Stocks and contracts in progress | 3 | €21,209 | €21,677 | +€468 | +2.2% |
| Stocks | 30/36 | €21,209 | €21,677 | +€468 | +2.2% |
| Amounts receivable within one year | 40/41 | €24,768 | €24,139 | -€629 | -2.5% |
| Trade receivables | 40 | €19,767 | €15,253 | -€4,514 | -22.8% |
| Other amounts receivable | 41 | €5,002 | €8,886 | +€3,885 | +77.7% |
| Cash at bank and in hand | 54/58 | €16,952 | €10,314 | -€6,638 | -39.2% |
| Deferred charges and accrued income | 490/1 | €393 | €0 | -€393 | -100% |
| Total equity and liabilities | 10/49 | €73,471 | €69,402 | -€4,069 | -5.5% |
| Equity | 10/15 | €6,532 | €31,289 | +€24,756 | +379% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €751 | €751 | = | 0.0% |
| Distributable reserves | 133 | €751 | €751 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€419 | €24,337 | +€24,756 | |
| Amounts payable | 17/49 | €66,939 | €38,114 | -€28,825 | -43.1% |
| Amounts payable within one year | 42/48 | €66,939 | €38,114 | -€28,825 | -43.1% |
| Financial debts | 43 | - | €219 | +€219 | |
| Credit institutions | 430/8 | - | €219 | +€219 | |
| Trade debts | 44 | €21,936 | €2,194 | -€19,742 | -90.0% |
| Suppliers | 440/4 | €21,936 | €2,194 | -€19,742 | -90.0% |
| Taxes, remuneration and social security | 45 | €669 | €3,825 | +€3,156 | +472% |
| Taxes | 450/3 | €669 | €3,825 | +€3,156 | +472% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €44,334 | €31,876 | -€12,458 | -28.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,604 | €2,868 | +€264 | +10.1% |
| Other operating charges | 640/8 | €921 | €1,149 | +€228 | +24.8% |
| Gross operating margin | 9900 | €3,632 | €30,433 | +€26,802 | +738% |
| Operating profit (loss) | 9901 | €107 | €26,416 | +€26,309 | +24,588% |
| Financial income | 75/76B | €5 | €18 | +€13 | +251% |
| Recurring financial income | 75 | €5 | €18 | +€13 | +251% |
| Financial charges | 65/66B | €760 | €380 | -€381 | -50.0% |
| Recurring financial charges | 65 | €760 | €380 | -€381 | -50.0% |
| Profit (loss) for the period before taxes | 9903 | -€648 | €26,055 | +€26,703 | |
| Income taxes | 67/77 | - | €1,298 | +€1,298 | |
| Profit (loss) for the period | 9904 | -€648 | €24,756 | +€25,405 | |
| Profit (loss) for the period to be appropriated | 9905 | -€648 | €24,756 | +€25,405 |
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 17 October 2026 via checked.be.