YDP MANAGEMENT: 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 MANAGEMENT
Largest movements
- Receivables within one year -€29,352
down €29,352 (-23.4%), from €125,613 to €96,262
of which Other amounts receivable: -€51,326
- Tangible fixed assets -€19,089
down €19,089 (-30.3%), from €63,058 to €43,969
- Cash +€14,672
up €14,672 (+9.5%), from €154,685 to €169,358
mainly Net result for the year (+€279,366) and Receivables within one year (+€29,352)
- Other debts -€41,103
down €41,103 (-12.7%), from €324,700 to €283,597
- Tax, wage and social debts +€10,921
up €10,921 (+123%), from €8,886 to €19,807
- Trade debts -€4,350
down €4,350 (-53.2%), from €8,172 to €3,821
- Gross operating margin -€54,884
down €54,884 (-12.5%), from €437,412 to €382,528
- Taxes -€11,987
down €11,987 (-11.6%), from €103,741 to €91,754
- Depreciation +€5,351
up €5,351 (+80.5%), from €6,649 to €12,000
- Other operating charges -€4,801
down €4,801 (-87.3%), from €5,497 to €696
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 | €346,628 | €312,180 | -€34,449 | -9.9% |
| Fixed assets | 21/28 | €63,108 | €44,019 | -€19,089 | -30.2% |
| Tangible fixed assets | 22/27 | €63,058 | €43,969 | -€19,089 | -30.3% |
| Furniture and vehicles | 24 | €63,058 | €43,969 | -€19,089 | -30.3% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €283,521 | €268,161 | -€15,360 | -5.4% |
| Amounts receivable within one year | 40/41 | €125,613 | €96,262 | -€29,352 | -23.4% |
| Trade receivables | 40 | €72,859 | €94,833 | +€21,974 | +30.2% |
| Other amounts receivable | 41 | €52,755 | €1,429 | -€51,326 | -97.3% |
| Cash at bank and in hand | 54/58 | €154,685 | €169,358 | +€14,672 | +9.5% |
| Deferred charges and accrued income | 490/1 | €3,222 | €2,542 | -€680 | -21.1% |
| Total equity and liabilities | 10/49 | €346,628 | €312,180 | -€34,449 | -9.9% |
| Equity | 10/15 | €4,871 | €4,937 | +€66 | +1.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €3,002 | €3,002 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €2,902 | €2,902 | = | 0.0% |
| Profit (loss) carried forward | 14 | €868 | €934 | +€66 | +7.6% |
| Amounts payable | 17/49 | €341,757 | €307,243 | -€34,514 | -10.1% |
| Amounts payable within one year | 42/48 | €341,757 | €307,225 | -€34,532 | -10.1% |
| Trade debts | 44 | €8,172 | €3,821 | -€4,350 | -53.2% |
| Suppliers | 440/4 | €8,172 | €3,821 | -€4,350 | -53.2% |
| Taxes, remuneration and social security | 45 | €8,886 | €19,807 | +€10,921 | +123% |
| Taxes | 450/3 | €8,886 | €19,807 | +€10,921 | +123% |
| Other amounts payable | 47/48 | €324,700 | €283,597 | -€41,103 | -12.7% |
| Accrued charges and deferred income | 492/3 | - | €18 | +€18 | |
| Non-recurring operating income | 76A | - | €579 | +€579 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,649 | €12,000 | +€5,351 | +80.5% |
| Other operating charges | 640/8 | €5,497 | €696 | -€4,801 | -87.3% |
| Non-recurring operating charges | 66A | - | €167 | +€167 | |
| Gross operating margin | 9900 | €437,412 | €382,528 | -€54,884 | -12.5% |
| Operating profit (loss) | 9901 | €425,266 | €369,664 | -€55,602 | -13.1% |
| Financial income | 75/76B | €3,392 | €1,661 | -€1,731 | -51.0% |
| Recurring financial income | 75 | €3,392 | €1,661 | -€1,731 | -51.0% |
| Financial charges | 65/66B | €148 | €205 | +€57 | +38.4% |
| Recurring financial charges | 65 | €148 | €205 | +€57 | +38.4% |
| Profit (loss) for the period before taxes | 9903 | €428,509 | €371,120 | -€57,389 | -13.4% |
| Income taxes | 67/77 | €103,741 | €91,754 | -€11,987 | -11.6% |
| Profit (loss) for the period | 9904 | €324,768 | €279,366 | -€45,402 | -14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €324,768 | €279,366 | -€45,402 | -14.0% |
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 23 October 2026 via checked.be.