Yloponom: 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.
Yloponom
Largest movements
- Tangible fixed assets +€1.4m
up €1.4m (+65.7%), from €2.2m to €3.6m
of which Land and buildings: +€1.3m
- Cash +€223,062
up €223,062 (+2407.8%), from €9,264 to €232,326
mainly Debts after one year (+€1.5m) and Depreciation (+€307,417)
- Receivables within one year +€63,367
up €63,367 (+201.4%), from €31,467 to €94,834
of which Other amounts receivable: +€86,909
- Debts after one year +€1.5m
up €1.5m (+133.2%), from €1.1m to €2.6m
- Other debts +€131,040
up €131,040 (+29.4%), from €446,183 to €577,222
- Current portion of long-term debt +€52,890
up €52,890 (+70.7%), from €74,817 to €127,707
- Reserves +€39,885
up €39,885 (+7.2%), from €556,181 to €596,065
of which Distributable reserves: +€39,885
- Depreciation +€193,853
up €193,853 (+170.7%), from €113,564 to €307,417
- Gross operating margin +€73,845
up €73,845 (+15.3%), from €482,860 to €556,705
- Financial charges +€64,447
up €64,447 (+236.3%), from €27,268 to €91,715
- Taxes -€62,081
down €62,081 (-56.3%), from €110,172 to €48,091
- Financial income -€6,725
down €6,725 (-99.4%), from €6,768 to €43
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 | €2,214,288 | €3,929,352 | +€1.7m | +77.5% |
| Fixed assets | 21/28 | €2,172,911 | €3,599,515 | +€1.4m | +65.7% |
| Tangible fixed assets | 22/27 | €2,172,611 | €3,599,215 | +€1.4m | +65.7% |
| Land and buildings | 22 | €1,616,083 | €2,878,944 | +€1.3m | +78.1% |
| Plant, machinery and equipment | 23 | €550,834 | €714,955 | +€164,122 | +29.8% |
| Furniture and vehicles | 24 | €5,694 | €5,315 | -€378 | -6.6% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €41,377 | €329,837 | +€288,460 | +697.1% |
| Amounts receivable within one year | 40/41 | €31,467 | €94,834 | +€63,367 | +201.4% |
| Trade receivables | 40 | €23,542 | - | -€23,542 | |
| Other amounts receivable | 41 | €7,926 | €94,834 | +€86,909 | +1096.6% |
| Cash at bank and in hand | 54/58 | €9,264 | €232,326 | +€223,062 | +2407.8% |
| Deferred charges and accrued income | 490/1 | €646 | €2,677 | +€2,031 | +314.4% |
| Total equity and liabilities | 10/49 | €2,214,288 | €3,929,352 | +€1.7m | +77.5% |
| Equity | 10/15 | €582,389 | €621,473 | +€39,085 | +6.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €556,181 | €596,065 | +€39,885 | +7.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €554,321 | €594,205 | +€39,885 | +7.2% |
| Profit (loss) carried forward | 14 | €20,008 | €19,208 | -€800 | -4.0% |
| Amounts payable | 17/49 | €1,631,899 | €3,307,879 | +€1.7m | +102.7% |
| Amounts payable after more than one year | 17 | €1,100,089 | €2,565,074 | +€1.5m | +133.2% |
| Financial debts | 170/4 | €1,100,089 | €2,565,074 | +€1.5m | +133.2% |
| Amounts payable within one year | 42/48 | €531,810 | €710,640 | +€178,830 | +33.6% |
| Current portion of amounts payable after more than one year | 42 | €74,817 | €127,707 | +€52,890 | +70.7% |
| Trade debts | 44 | €4,107 | €1,863 | -€2,244 | -54.6% |
| Suppliers | 440/4 | €4,107 | €1,863 | -€2,244 | -54.6% |
| Taxes, remuneration and social security | 45 | €6,703 | €3,847 | -€2,856 | -42.6% |
| Taxes | 450/3 | €3,904 | €3,847 | -€56 | -1.4% |
| Remuneration and social security | 454/9 | €2,799 | - | -€2,799 | |
| Other amounts payable | 47/48 | €446,183 | €577,222 | +€131,040 | +29.4% |
| Accrued charges and deferred income | 492/3 | - | €32,165 | +€32,165 | |
| Non-recurring operating income | 76A | €135 | €1,810 | +€1,675 | +1240.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €113,564 | €307,417 | +€193,853 | +170.7% |
| Other operating charges | 640/8 | €7,690 | €6,235 | -€1,454 | -18.9% |
| Gross operating margin | 9900 | €482,860 | €556,705 | +€73,845 | +15.3% |
| Operating profit (loss) | 9901 | €361,606 | €243,053 | -€118,554 | -32.8% |
| Financial income | 75/76B | €6,768 | €43 | -€6,725 | -99.4% |
| Recurring financial income | 75 | €6,768 | €43 | -€6,725 | -99.4% |
| Financial charges | 65/66B | €27,268 | €91,715 | +€64,447 | +236.3% |
| Recurring financial charges | 65 | €27,268 | €91,715 | +€64,447 | +236.3% |
| Profit (loss) for the period before taxes | 9903 | €341,106 | €151,381 | -€189,726 | -55.6% |
| Income taxes | 67/77 | €110,172 | €48,091 | -€62,081 | -56.3% |
| Profit (loss) for the period | 9904 | €230,934 | €103,289 | -€127,645 | -55.3% |
| Profit (loss) for the period to be appropriated | 9905 | €230,934 | €103,289 | -€127,645 | -55.3% |
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 1 October 2026 via checked.be.