YLORPH: 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.
YLORPH
Largest movements
- Cash -€30,297
down €30,297 (-15.4%), from €196,503 to €166,206
mainly Contributions, distributions and other (-€195,944) and Receivables within one year (-€9,459)
- Receivables within one year +€9,459
up €9,459 (+84.9%), from €11,147 to €20,606
of which Trade receivables: +€5,548
- Tangible fixed assets +€3,143
new in 2025: €3,143
- Reserves -€170,970
down €170,970 (-87.3%), from €195,944 to €24,974
- Other debts +€159,200
up €159,200 (+12159.2%), from €1,309 to €160,510
- Tax, wage and social debts -€6,361
no longer reported in 2025 (was €6,361)
- Gross operating margin -€48,344
down €48,344 (-60.0%), from €80,582 to €32,238
- Taxes -€7,471
down €7,471 (-54.3%), from €13,754 to €6,283
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 | €208,448 | €191,001 | -€17,447 | -8.4% |
| Fixed assets | 21/28 | - | €3,143 | +€3,143 | |
| Tangible fixed assets | 22/27 | - | €3,143 | +€3,143 | |
| Furniture and vehicles | 24 | - | €3,143 | +€3,143 | |
| Current assets | 29/58 | €208,448 | €187,858 | -€20,590 | -9.9% |
| Amounts receivable within one year | 40/41 | €11,147 | €20,606 | +€9,459 | +84.9% |
| Trade receivables | 40 | €10,284 | €15,832 | +€5,548 | +54.0% |
| Other amounts receivable | 41 | €863 | €4,774 | +€3,910 | +452.9% |
| Cash at bank and in hand | 54/58 | €196,503 | €166,206 | -€30,297 | -15.4% |
| Deferred charges and accrued income | 490/1 | €797 | €1,046 | +€249 | +31.2% |
| Total equity and liabilities | 10/49 | €208,448 | €191,001 | -€17,447 | -8.4% |
| Equity | 10/15 | €197,944 | €26,974 | -€170,970 | -86.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €195,944 | €24,974 | -€170,970 | -87.3% |
| Distributable reserves | 133 | €195,944 | €24,974 | -€170,970 | -87.3% |
| Amounts payable | 17/49 | €10,504 | €164,027 | +€153,523 | +1461.6% |
| Amounts payable within one year | 42/48 | €9,544 | €164,027 | +€154,483 | +1618.6% |
| Trade debts | 44 | €1,874 | €3,518 | +€1,643 | +87.7% |
| Suppliers | 440/4 | €1,874 | €3,518 | +€1,643 | +87.7% |
| Taxes, remuneration and social security | 45 | €6,361 | - | -€6,361 | |
| Taxes | 450/3 | €6,361 | - | -€6,361 | |
| Other amounts payable | 47/48 | €1,309 | €160,510 | +€159,200 | +12159.2% |
| Accrued charges and deferred income | 492/3 | €960 | - | -€960 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €578 | +€578 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €80,582 | €32,238 | -€48,344 | -60.0% |
| Operating profit (loss) | 9901 | €80,195 | €31,261 | -€48,934 | -61.0% |
| Financial income | 75/76B | €23 | €111 | +€88 | +379.5% |
| Recurring financial income | 75 | €23 | €111 | +€88 | +379.5% |
| Financial charges | 65/66B | €132 | €115 | -€17 | -12.8% |
| Recurring financial charges | 65 | €132 | €115 | -€17 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €80,086 | €31,257 | -€48,829 | -61.0% |
| Income taxes | 67/77 | €13,754 | €6,283 | -€7,471 | -54.3% |
| Profit (loss) for the period | 9904 | €66,332 | €24,974 | -€41,358 | -62.4% |
| Profit (loss) for the period to be appropriated | 9905 | €66,332 | €24,974 | -€41,358 | -62.4% |
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 3 October 2026 via checked.be.