YERPA: 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.
YERPA
Largest movements
- Cash +€39,551
up €39,551 (+33.9%), from €116,755 to €156,305
mainly Receivables within one year (+€17,044) and Net result for the year (+€13,740)
- Receivables within one year -€17,044
down €17,044 (-36.9%), from €46,206 to €29,162
of which Trade receivables: -€13,537
- Profit (loss) carried forward +€13,740
up €13,740 (+10.1%), from €136,604 to €150,344
- Trade debts +€4,425
new in 2025: €4,425
- Tax, wage and social debts +€4,342
up €4,342 (+68.3%), from €6,356 to €10,698
- Gross operating margin -€18,303
down €18,303 (-48.6%), from €37,644 to €19,341
- Taxes -€4,695
down €4,695 (-48.4%), from €9,697 to €5,002
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 | €162,960 | €185,467 | +€22,507 | +13.8% |
| Current assets | 29/58 | €162,960 | €185,467 | +€22,507 | +13.8% |
| Amounts receivable within one year | 40/41 | €46,206 | €29,162 | -€17,044 | -36.9% |
| Trade receivables | 40 | €41,343 | €27,806 | -€13,537 | -32.7% |
| Other amounts receivable | 41 | €4,863 | €1,356 | -€3,507 | -72.1% |
| Cash at bank and in hand | 54/58 | €116,755 | €156,305 | +€39,551 | +33.9% |
| Total equity and liabilities | 10/49 | €162,960 | €185,467 | +€22,507 | +13.8% |
| Equity | 10/15 | €156,604 | €170,344 | +€13,740 | +8.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €136,604 | €150,344 | +€13,740 | +10.1% |
| Amounts payable | 17/49 | €6,356 | €15,123 | +€8,767 | +138% |
| Amounts payable within one year | 42/48 | €6,356 | €15,123 | +€8,767 | +138% |
| Trade debts | 44 | - | €4,425 | +€4,425 | |
| Suppliers | 440/4 | - | €4,425 | +€4,425 | |
| Taxes, remuneration and social security | 45 | €6,356 | €10,698 | +€4,342 | +68.3% |
| Taxes | 450/3 | €6,356 | €10,698 | +€4,342 | +68.3% |
| Other operating charges | 640/8 | €207 | €544 | +€337 | +163% |
| Gross operating margin | 9900 | €37,644 | €19,341 | -€18,303 | -48.6% |
| Operating profit (loss) | 9901 | €37,437 | €18,797 | -€18,640 | -49.8% |
| Financial charges | 65/66B | €92 | €55 | -€37 | -39.9% |
| Recurring financial charges | 65 | €92 | €55 | -€37 | -39.9% |
| Profit (loss) for the period before taxes | 9903 | €37,345 | €18,742 | -€18,604 | -49.8% |
| Income taxes | 67/77 | €9,697 | €5,002 | -€4,695 | -48.4% |
| Profit (loss) for the period | 9904 | €27,649 | €13,740 | -€13,909 | -50.3% |
| Profit (loss) for the period to be appropriated | 9905 | €27,649 | €13,740 | -€13,909 | -50.3% |
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 26 October 2026 via checked.be.