Yepes: what changed
Two fiscal 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.
Yepes
Largest movements
- Tangible fixed assets -€14,114
down €14,114 (-3.1%), from €454,883 to €440,769
of which Land and buildings: -€13,194
- Receivables within one year -€10,241
down €10,241 (-98.9%), from €10,359 to €118
- Cash +€9,502
up €9,502 (+252.8%), from €3,758 to €13,260
mainly Depreciation (+€14,114) and Receivables within one year (+€10,241)
- Other debts -€17,429
down €17,429 (-56.0%), from €31,142 to €13,713
- Gross operating margin +€757
up €757 (+3.6%), from €21,075 to €21,832
- Other operating charges -€400
down €400 (-7.4%), from €5,441 to €5,040
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.
Cash bridge derived
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 | €502,909 | €488,056 | -€14,853 | -3.0% |
| Fixed assets | 21/28 | €454,883 | €440,769 | -€14,114 | -3.1% |
| Tangible fixed assets | 22/27 | €454,883 | €440,769 | -€14,114 | -3.1% |
| Land and buildings | 22 | €452,959 | €439,765 | -€13,194 | -2.9% |
| Furniture and vehicles | 24 | €1,924 | €1,004 | -€921 | -47.8% |
| Current assets | 29/58 | €48,025 | €47,287 | -€739 | -1.5% |
| Stocks and contracts in progress | 3 | €33,908 | €33,908 | = | 0.0% |
| Stocks | 30/36 | €33,908 | €33,908 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,359 | €118 | -€10,241 | -98.9% |
| Other amounts receivable | 41 | €10,359 | €118 | -€10,241 | -98.9% |
| Cash at bank and in hand | 54/58 | €3,758 | €13,260 | +€9,502 | +252.8% |
| Total equity and liabilities | 10/49 | €502,909 | €488,056 | -€14,853 | -3.0% |
| Equity | 10/15 | -€35,435 | -€33,039 | +€2,397 | +6.8% |
| Contributions | 10/11 | €1,575 | €1,575 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,010 | -€34,614 | +€2,397 | +6.5% |
| Amounts payable | 17/49 | €538,344 | €521,094 | -€17,250 | -3.2% |
| Amounts payable after more than one year | 17 | €500,000 | €500,000 | = | 0.0% |
| Financial debts | 170/4 | €500,000 | €500,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €38,344 | €21,094 | -€17,250 | -45.0% |
| Trade debts | 44 | €7,202 | €7,381 | +€179 | +2.5% |
| Suppliers | 440/4 | €7,202 | €7,381 | +€179 | +2.5% |
| Other amounts payable | 47/48 | €31,142 | €13,713 | -€17,429 | -56.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,114 | €14,114 | = | 0.0% |
| Other operating charges | 640/8 | €5,441 | €5,040 | -€400 | -7.4% |
| Gross operating margin | 9900 | €21,075 | €21,832 | +€757 | +3.6% |
| Operating profit (loss) | 9901 | €1,520 | €2,677 | +€1,157 | +76.1% |
| Financial charges | 65/66B | €174 | €281 | +€106 | +60.8% |
| Recurring financial charges | 65 | €174 | €281 | +€106 | +60.8% |
| Profit (loss) for the period before taxes | 9903 | €1,345 | €2,397 | +€1,051 | +78.1% |
| Profit (loss) for the period | 9904 | €1,345 | €2,397 | +€1,051 | +78.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,345 | €2,397 | +€1,051 | +78.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.