YDP: 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.
YDP
Largest movements
- Receivables within one year -€15,775
down €15,775 (-53.2%), from €29,666 to €13,892
of which Trade receivables: -€16,174
- Cash +€2,093
up €2,093 (+44.6%), from €4,693 to €6,786
mainly Receivables within one year (+€15,775) and Trade debts (+€9,788)
- Tangible fixed assets +€1,305
up €1,305 (+15.8%), from €8,266 to €9,570
of which Furniture and vehicles: +€2,905
- Intangible fixed assets -€667
down €667 (-66.7%), from €999 to €332
- Profit (loss) carried forward -€25,392
down €25,392 (-772%), from -€3,287 to -€28,679
- Trade debts +€9,788
up €9,788 (+251%), from €3,906 to €13,694
- Debts after one year +€9,336
new in 2025: €9,336
- Current portion of long-term debt -€4,124
down €4,124 (-54.4%), from €7,584 to €3,460
- Tax, wage and social debts -€1,779
down €1,779 (-91.7%), from €1,941 to €161
- Financial income -€12,801
down €12,801 (-86.7%), from €14,770 to €1,969
- Gross operating margin -€10,171
down €10,171, from €6,568 to -€3,603
- Taxes -€1,779
down €1,779 (-91.7%), from €1,941 to €161
- Financial charges +€1,691
up €1,691 (+24.8%), from €6,814 to €8,505
- Other operating charges +€314
up €314 (+16.2%), from €1,934 to €2,248
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 | €46,662 | €33,619 | -€13,044 | -28.0% |
| Fixed assets | 21/28 | €9,265 | €9,902 | +€638 | +6.9% |
| Intangible fixed assets | 21 | €999 | €332 | -€667 | -66.7% |
| Tangible fixed assets | 22/27 | €8,266 | €9,570 | +€1,305 | +15.8% |
| Furniture and vehicles | 24 | €4,553 | €7,458 | +€2,905 | +63.8% |
| Other tangible fixed assets | 26 | €3,712 | €2,112 | -€1,601 | -43.1% |
| Current assets | 29/58 | €37,398 | €23,716 | -€13,681 | -36.6% |
| Amounts receivable within one year | 40/41 | €29,666 | €13,892 | -€15,775 | -53.2% |
| Trade receivables | 40 | €16,174 | - | -€16,174 | |
| Other amounts receivable | 41 | €13,492 | €13,892 | +€400 | +3.0% |
| Current investments | 50/53 | €3,039 | €3,039 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,693 | €6,786 | +€2,093 | +44.6% |
| Total equity and liabilities | 10/49 | €46,662 | €33,619 | -€13,044 | -28.0% |
| Equity | 10/15 | €30,102 | €4,710 | -€25,392 | -84.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €31,389 | €31,389 | = | 0.0% |
| Distributable reserves | 133 | €31,389 | €31,389 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,287 | -€28,679 | -€25,392 | -772% |
| Amounts payable | 17/49 | €16,560 | €28,909 | +€12,348 | +74.6% |
| Amounts payable after more than one year | 17 | - | €9,336 | +€9,336 | |
| Financial debts | 170/4 | - | €9,336 | +€9,336 | |
| Amounts payable within one year | 42/48 | €16,560 | €19,573 | +€3,013 | +18.2% |
| Current portion of amounts payable after more than one year | 42 | €7,584 | €3,460 | -€4,124 | -54.4% |
| Financial debts | 43 | €3,130 | €2,257 | -€872 | -27.9% |
| Credit institutions | 430/8 | €3,130 | €2,257 | -€872 | -27.9% |
| Trade debts | 44 | €3,906 | €13,694 | +€9,788 | +251% |
| Suppliers | 440/4 | €3,906 | €13,694 | +€9,788 | +251% |
| Taxes, remuneration and social security | 45 | €1,941 | €161 | -€1,779 | -91.7% |
| Taxes | 450/3 | €1,941 | €161 | -€1,779 | -91.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,561 | €4,480 | -€82 | -1.8% |
| Other operating charges | 640/8 | €1,934 | €2,248 | +€314 | +16.2% |
| Non-recurring operating charges | 66A | - | €8,363 | +€8,363 | |
| Gross operating margin | 9900 | €6,568 | -€3,603 | -€10,171 | |
| Operating profit (loss) | 9901 | €73 | -€18,694 | -€18,767 | |
| Financial income | 75/76B | €14,770 | €1,969 | -€12,801 | -86.7% |
| Recurring financial income | 75 | €14,770 | €1,969 | -€12,801 | -86.7% |
| Financial charges | 65/66B | €6,814 | €8,505 | +€1,691 | +24.8% |
| Recurring financial charges | 65 | €6,814 | €8,505 | +€1,691 | +24.8% |
| Profit (loss) for the period before taxes | 9903 | €8,029 | -€25,231 | -€33,259 | |
| Income taxes | 67/77 | €1,941 | €161 | -€1,779 | -91.7% |
| Profit (loss) for the period | 9904 | €6,088 | -€25,392 | -€31,480 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,088 | -€25,392 | -€31,480 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.