YEPPER YEPPER: what changed
What changed
YEPPER YEPPER
NACE 90.201, Performing arts by independent artists
filed annual accounts (NBB)
Net result for the year
€217,537
2024 · €134,771+€82,765
Equity
€948,519
2024 · €988,183-€39,664
Cash
€203,720
2024 · €143,750+€59,970
Balance sheet total
€1.2m
2024 · €1.1m+€158,230
Largest movements
Assets
- Current investments +€96,555
up €96,555 (+10.9%), from €882,598 to €979,153
- Cash +€59,970
up €59,970 (+41.7%), from €143,750 to €203,720
mainly Net result for the year (+€217,537) and Other debts (+€171,207)
Equity and liabilities
- Other debts +€171,207
new in 2025: €171,207
- Reserves -€39,664
down €39,664 (-4.1%), from €969,583 to €929,919
- Tax, wage and social debts +€24,773
up €24,773 (+27.4%), from €90,260 to €115,034
Income statement
- Gross operating margin -€312,275
down €312,275 (-63.3%), from €493,625 to €181,350
- Financial charges -€279,131
down €279,131, from €225,262 to -€53,869
- Taxes -€68,420
down €68,420 (-47.7%), from €143,299 to €74,880
- Financial income +€46,648
up €46,648 (+349%), from €13,358 to €60,006
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€134,771
Gross operating margin
-€312,275
Depreciation
+€165
Other operating charges
+€677
Financial income
+€46,648
Financial charges
+€279,131
Taxes
+€68,420
Result 2025
€217,537
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€413,726
Investment
-€96,555
Financing
-€257,201
Cash 2024
€143,750
From operations (derived)
+€413,726
Net result for the year
+€217,537
Depreciation
+€1,526
Receivables within one year
-€3,630
Deferred charges and accrued income
+€400
Trade debts
+€1,914
Tax, wage and social debts
+€24,773
Other debts
+€171,207
Investment (derived)
-€96,555
Current investments
-€96,555
Financing
-€257,201
Contributions, distributions and other
-€257,201
Cash 2025
€203,720
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,090,140 | €1,248,370 | +€158,230 | +14.5% |
| Fixed assets | 21/28 | €4,257 | €2,731 | -€1,526 | -35.8% |
| Tangible fixed assets | 22/27 | €4,186 | €2,660 | -€1,526 | -36.4% |
| Plant, machinery and equipment | 23 | €2,556 | €1,211 | -€1,346 | -52.6% |
| Furniture and vehicles | 24 | €1,630 | €1,450 | -€180 | -11.0% |
| Financial fixed assets | 28 | €71 | €71 | = | 0.0% |
| Current assets | 29/58 | €1,085,883 | €1,245,639 | +€159,755 | +14.7% |
| Amounts receivable within one year | 40/41 | €57,890 | €61,520 | +€3,630 | +6.3% |
| Trade receivables | 40 | €3,330 | €61,520 | +€58,191 | +1,748% |
| Other amounts receivable | 41 | €54,561 | - | -€54,561 | |
| Current investments | 50/53 | €882,598 | €979,153 | +€96,555 | +10.9% |
| Cash at bank and in hand | 54/58 | €143,750 | €203,720 | +€59,970 | +41.7% |
| Deferred charges and accrued income | 490/1 | €1,646 | €1,246 | -€400 | -24.3% |
| Total equity and liabilities | 10/49 | €1,090,140 | €1,248,370 | +€158,230 | +14.5% |
| Equity | 10/15 | €988,183 | €948,519 | -€39,664 | -4.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €969,583 | €929,919 | -€39,664 | -4.1% |
| Distributable reserves | 133 | €969,583 | €929,919 | -€39,664 | -4.1% |
| Amounts payable | 17/49 | €101,957 | €299,851 | +€197,894 | +194% |
| Amounts payable within one year | 42/48 | €98,207 | €296,101 | +€197,894 | +202% |
| Trade debts | 44 | €7,946 | €9,860 | +€1,914 | +24.1% |
| Suppliers | 440/4 | €7,946 | €9,860 | +€1,914 | +24.1% |
| Taxes, remuneration and social security | 45 | €90,260 | €115,034 | +€24,773 | +27.4% |
| Taxes | 450/3 | €90,260 | €115,034 | +€24,773 | +27.4% |
| Other amounts payable | 47/48 | - | €171,207 | +€171,207 | |
| Accrued charges and deferred income | 492/3 | €3,750 | €3,750 | = | 0.0% |
| Non-recurring operating income | 76A | €354,266 | - | -€354,266 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,691 | €1,526 | -€165 | -9.8% |
| Other operating charges | 640/8 | €1,960 | €1,283 | -€677 | -34.5% |
| Gross operating margin | 9900 | €493,625 | €181,350 | -€312,275 | -63.3% |
| Operating profit (loss) | 9901 | €489,974 | €178,541 | -€311,433 | -63.6% |
| Financial income | 75/76B | €13,358 | €60,006 | +€46,648 | +349% |
| Recurring financial income | 75 | €13,358 | €60,006 | +€46,648 | +349% |
| Financial charges | 65/66B | €225,262 | -€53,869 | -€279,131 | |
| Recurring financial charges | 65 | €225,262 | -€53,869 | -€279,131 | |
| Profit (loss) for the period before taxes | 9903 | €278,071 | €292,416 | +€14,346 | +5.2% |
| Income taxes | 67/77 | €143,299 | €74,880 | -€68,420 | -47.7% |
| Profit (loss) for the period | 9904 | €134,771 | €217,537 | +€82,765 | +61.4% |
| Profit (loss) for the period to be appropriated | 9905 | €134,771 | €217,537 | +€82,765 | +61.4% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.