Yelpa: 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.
Yelpa
Largest movements
- Cash +€163
up €163 (+111%), from €147 to €309
mainly Net result for the year (+€247)
- Profit (loss) carried forward +€247
up €247 (+15.6%), from -€1,584 to -€1,338
- Tax, wage and social debts -€84
no longer reported in 2025 (was €84)
- Gross operating margin +€1,553
up €1,553, from -€708 to €845
- Other operating charges -€332
down €332 (-37.9%), from €876 to €544
- Financial charges +€54
new in 2025: €54
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 | €147 | €309 | +€163 | +111% |
| Current assets | 29/58 | €147 | €309 | +€163 | +111% |
| Cash at bank and in hand | 54/58 | €147 | €309 | +€163 | +111% |
| Total equity and liabilities | 10/49 | €147 | €309 | +€163 | +111% |
| Equity | 10/15 | -€1,484 | -€1,238 | +€247 | +16.6% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,584 | -€1,338 | +€247 | +15.6% |
| Amounts payable | 17/49 | €1,631 | €1,547 | -€84 | -5.2% |
| Amounts payable within one year | 42/48 | €1,631 | €1,547 | -€84 | -5.2% |
| Taxes, remuneration and social security | 45 | €84 | - | -€84 | |
| Taxes | 450/3 | €84 | - | -€84 | |
| Other amounts payable | 47/48 | €1,547 | €1,547 | = | 0.0% |
| Other operating charges | 640/8 | €876 | €544 | -€332 | -37.9% |
| Gross operating margin | 9900 | -€708 | €845 | +€1,553 | |
| Operating profit (loss) | 9901 | -€1,584 | €301 | +€1,885 | |
| Financial charges | 65/66B | - | €54 | +€54 | |
| Recurring financial charges | 65 | - | €54 | +€54 | |
| Profit (loss) for the period before taxes | 9903 | -€1,584 | €247 | +€1,831 | |
| Profit (loss) for the period | 9904 | -€1,584 | €247 | +€1,831 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,584 | €247 | +€1,831 |
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 15 October 2026 via checked.be.