YIP: 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.
YIP
Largest movements
- Cash +€91,798
up €91,798 (+90.4%), from €101,543 to €193,341
mainly Net result for the year (+€93,418) and Tax, wage and social debts (+€21,413)
- Tangible fixed assets -€13,626
down €13,626 (-22.8%), from €59,805 to €46,179
- Receivables within one year +€11,845
up €11,845 (+33.6%), from €35,258 to €47,103
of which Trade receivables: +€11,610
- Reserves +€93,418
up €93,418 (+104%), from €90,014 to €183,432
- Tax, wage and social debts +€21,413
up €21,413 (+68.0%), from €31,481 to €52,895
- Debts after one year -€9,977
down €9,977 (-38.4%), from €25,961 to €15,984
- Other debts -€6,666
down €6,666 (-44.3%), from €15,053 to €8,387
- Trade debts -€6,506
down €6,506 (-35.8%), from €18,172 to €11,666
- Gross operating margin +€40,528
up €40,528 (+39.4%), from €102,758 to €143,286
- Taxes +€10,606
up €10,606 (+62.8%), from €16,889 to €27,495
- Depreciation -€5,869
down €5,869 (-23.9%), from €24,517 to €18,648
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 | €204,505 | €292,716 | +€88,210 | +43.1% |
| Fixed assets | 21/28 | €67,292 | €52,272 | -€15,020 | -22.3% |
| Intangible fixed assets | 21 | €5,537 | €4,143 | -€1,394 | -25.2% |
| Tangible fixed assets | 22/27 | €59,805 | €46,179 | -€13,626 | -22.8% |
| Plant, machinery and equipment | 23 | €13,967 | €11,466 | -€2,501 | -17.9% |
| Furniture and vehicles | 24 | €9,150 | €4,305 | -€4,845 | -53.0% |
| Leasing and similar rights | 25 | €25,056 | €18,380 | -€6,675 | -26.6% |
| Other tangible fixed assets | 26 | €11,632 | €12,027 | +€395 | +3.4% |
| Financial fixed assets | 28 | €1,950 | €1,950 | = | 0.0% |
| Current assets | 29/58 | €137,213 | €240,444 | +€103,231 | +75.2% |
| Amounts receivable within one year | 40/41 | €35,258 | €47,103 | +€11,845 | +33.6% |
| Trade receivables | 40 | €35,207 | €46,817 | +€11,610 | +33.0% |
| Other amounts receivable | 41 | €51 | €286 | +€235 | +457% |
| Cash at bank and in hand | 54/58 | €101,543 | €193,341 | +€91,798 | +90.4% |
| Deferred charges and accrued income | 490/1 | €412 | €0 | -€412 | -100% |
| Total equity and liabilities | 10/49 | €204,505 | €292,716 | +€88,210 | +43.1% |
| Equity | 10/15 | €100,014 | €193,432 | +€93,418 | +93.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €90,014 | €183,432 | +€93,418 | +104% |
| Distributable reserves | 133 | €90,014 | €183,432 | +€93,418 | +104% |
| Amounts payable | 17/49 | €104,491 | €99,283 | -€5,207 | -5.0% |
| Amounts payable after more than one year | 17 | €25,961 | €15,984 | -€9,977 | -38.4% |
| Financial debts | 170/4 | €25,961 | €15,984 | -€9,977 | -38.4% |
| Amounts payable within one year | 42/48 | €77,020 | €82,471 | +€5,451 | +7.1% |
| Current portion of amounts payable after more than one year | 42 | €12,314 | €9,523 | -€2,790 | -22.7% |
| Trade debts | 44 | €18,172 | €11,666 | -€6,506 | -35.8% |
| Suppliers | 440/4 | €18,172 | €11,666 | -€6,506 | -35.8% |
| Taxes, remuneration and social security | 45 | €31,481 | €52,895 | +€21,413 | +68.0% |
| Taxes | 450/3 | €31,481 | €52,895 | +€21,413 | +68.0% |
| Other amounts payable | 47/48 | €15,053 | €8,387 | -€6,666 | -44.3% |
| Accrued charges and deferred income | 492/3 | €1,510 | €828 | -€682 | -45.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,517 | €18,648 | -€5,869 | -23.9% |
| Other operating charges | 640/8 | €2,805 | €1,806 | -€999 | -35.6% |
| Non-recurring operating charges | 66A | €197 | -€502 | -€699 | |
| Gross operating margin | 9900 | €102,758 | €143,286 | +€40,528 | +39.4% |
| Operating profit (loss) | 9901 | €75,239 | €123,334 | +€48,095 | +63.9% |
| Financial income | 75/76B | €96 | €173 | +€77 | +80.0% |
| Recurring financial income | 75 | €96 | €173 | +€77 | +80.0% |
| Financial charges | 65/66B | €3,971 | €2,595 | -€1,377 | -34.7% |
| Recurring financial charges | 65 | €3,971 | €2,595 | -€1,377 | -34.7% |
| Profit (loss) for the period before taxes | 9903 | €71,364 | €120,913 | +€49,549 | +69.4% |
| Income taxes | 67/77 | €16,889 | €27,495 | +€10,606 | +62.8% |
| Profit (loss) for the period | 9904 | €54,475 | €93,418 | +€38,942 | +71.5% |
| Profit (loss) for the period to be appropriated | 9905 | €54,475 | €93,418 | +€38,942 | +71.5% |
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 25 October 2026 via checked.be.