YIPRAMAZ: 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.
YIPRAMAZ
Largest movements
- Receivables within one year -€57,677
down €57,677 (-46.6%), from €123,659 to €65,982
of which Trade receivables: -€66,214
- Cash +€19,829
up €19,829 (+405.8%), from €4,887 to €24,716
mainly Receivables within one year (+€57,677) and Net result for the year (+€8,980)
- Tangible fixed assets -€3,430
down €3,430 (-47.8%), from €7,168 to €3,738
of which Furniture and vehicles: -€2,000
- Trade debts -€36,877
down €36,877 (-82.2%), from €44,838 to €7,961
- Tax, wage and social debts -€12,718
down €12,718 (-75.5%), from €16,838 to €4,120
of which Taxes: -€16,468
- Profit (loss) carried forward +€8,980
up €8,980 (+13.0%), from €68,986 to €77,966
- Gross operating margin +€18,400
up €18,400, from -€4,012 to €14,388
- Other operating charges -€5,114
down €5,114 (-80.8%), from €6,326 to €1,212
- Taxes +€189
up €189 (+88.4%), from €213 to €402
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €135,764 | €95,047 | -€40,717 | -30.0% |
| Fixed assets | 21/28 | €7,218 | €4,349 | -€2,869 | -39.7% |
| Tangible fixed assets | 22/27 | €7,168 | €3,738 | -€3,430 | -47.8% |
| Plant, machinery and equipment | 23 | €4,824 | €3,394 | -€1,430 | -29.6% |
| Furniture and vehicles | 24 | €2,344 | €344 | -€2,000 | -85.3% |
| Financial fixed assets | 28 | €50 | €611 | +€561 | +1122.0% |
| Current assets | 29/58 | €128,546 | €90,698 | -€37,848 | -29.4% |
| Amounts receivable within one year | 40/41 | €123,659 | €65,982 | -€57,677 | -46.6% |
| Trade receivables | 40 | €123,659 | €57,444 | -€66,214 | -53.5% |
| Other amounts receivable | 41 | - | €8,537 | +€8,537 | |
| Cash at bank and in hand | 54/58 | €4,887 | €24,716 | +€19,829 | +405.8% |
| Total equity and liabilities | 10/49 | €135,764 | €95,047 | -€40,717 | -30.0% |
| Equity | 10/15 | €73,986 | €82,966 | +€8,980 | +12.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,986 | €77,966 | +€8,980 | +13.0% |
| Amounts payable | 17/49 | €61,778 | €12,081 | -€49,697 | -80.4% |
| Amounts payable within one year | 42/48 | €61,778 | €12,081 | -€49,697 | -80.4% |
| Trade debts | 44 | €44,838 | €7,961 | -€36,877 | -82.2% |
| Suppliers | 440/4 | €44,838 | €7,961 | -€36,877 | -82.2% |
| Taxes, remuneration and social security | 45 | €16,838 | €4,120 | -€12,718 | -75.5% |
| Taxes | 450/3 | €16,838 | €370 | -€16,468 | -97.8% |
| Remuneration and social security | 454/9 | - | €3,750 | +€3,750 | |
| Other amounts payable | 47/48 | €102 | - | -€102 | |
| Remuneration, social security and pensions | 62 | - | €110 | +€110 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,445 | €3,430 | -€15 | -0.4% |
| Other operating charges | 640/8 | €6,326 | €1,212 | -€5,114 | -80.8% |
| Gross operating margin | 9900 | -€4,012 | €14,388 | +€18,400 | |
| Operating profit (loss) | 9901 | -€13,783 | €9,636 | +€23,418 | |
| Financial income | 75/76B | €4 | €47 | +€42 | +988.6% |
| Recurring financial income | 75 | €4 | €47 | +€42 | +988.6% |
| Financial charges | 65/66B | €299 | €300 | +€1 | +0.4% |
| Recurring financial charges | 65 | €299 | €300 | +€1 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | -€14,077 | €9,382 | +€23,459 | |
| Income taxes | 67/77 | €213 | €402 | +€189 | +88.4% |
| Profit (loss) for the period | 9904 | -€14,290 | €8,980 | +€23,271 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,290 | €8,980 | +€23,271 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.