YOEPI: 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.
YOEPI
Largest movements
- Cash -€79,097
down €79,097 (-91.2%), from €86,712 to €7,615
mainly Investment in fixed assets (net) (-€72,537) and Debts after one year (-€36,737)
- Tangible fixed assets +€43,834
up €43,834 (+27.9%), from €157,334 to €201,169
of which Other tangible fixed assets: +€58,706
- Current investments +€24,123
up €24,123 (+1255.3%), from €1,922 to €26,045
- Debts after one year -€36,737
down €36,737 (-24.1%), from €152,337 to €115,600
- Other debts +€33,699
up €33,699 (+377.5%), from €8,927 to €42,626
- Short-term financial debts -€12,085
down €12,085 (-87.8%), from €13,766 to €1,681
- Tax, wage and social debts -€5,757
down €5,757 (-18.7%), from €30,806 to €25,049
- Gross operating margin -€18,146
down €18,146 (-22.1%), from €82,070 to €63,924
- Depreciation +€6,385
up €6,385 (+28.6%), from €22,317 to €28,702
- Taxes -€5,683
down €5,683 (-43.8%), from €12,974 to €7,292
- Financial charges +€1,476
up €1,476 (+37.3%), from €3,956 to €5,433
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 | €302,557 | €287,672 | -€14,885 | -4.9% |
| Fixed assets | 21/28 | €157,334 | €201,169 | +€43,834 | +27.9% |
| Tangible fixed assets | 22/27 | €157,334 | €201,169 | +€43,834 | +27.9% |
| Land and buildings | 22 | €115,518 | €97,759 | -€17,759 | -15.4% |
| Furniture and vehicles | 24 | €559 | €3,446 | +€2,887 | +516.4% |
| Other tangible fixed assets | 26 | €41,257 | €99,963 | +€58,706 | +142.3% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €145,223 | €86,504 | -€58,719 | -40.4% |
| Amounts receivable within one year | 40/41 | €44,378 | €42,849 | -€1,529 | -3.4% |
| Trade receivables | 40 | €10,040 | €11,274 | +€1,234 | +12.3% |
| Other amounts receivable | 41 | €34,338 | €31,575 | -€2,763 | -8.0% |
| Current investments | 50/53 | €1,922 | €26,045 | +€24,123 | +1255.3% |
| Cash at bank and in hand | 54/58 | €86,712 | €7,615 | -€79,097 | -91.2% |
| Deferred charges and accrued income | 490/1 | €12,212 | €9,995 | -€2,217 | -18.2% |
| Total equity and liabilities | 10/49 | €302,557 | €287,672 | -€14,885 | -4.9% |
| Equity | 10/15 | €53,765 | €55,384 | +€1,620 | +3.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €55,049 | €53,787 | -€1,263 | -2.3% |
| Distributable reserves | 133 | €55,049 | €53,787 | -€1,263 | -2.3% |
| Profit (loss) carried forward | 14 | -€13,685 | -€10,802 | +€2,883 | +21.1% |
| Amounts payable | 17/49 | €248,792 | €232,288 | -€16,505 | -6.6% |
| Amounts payable after more than one year | 17 | €152,337 | €115,600 | -€36,737 | -24.1% |
| Financial debts | 170/4 | €152,337 | €115,600 | -€36,737 | -24.1% |
| Amounts payable within one year | 42/48 | €94,746 | €113,191 | +€18,445 | +19.5% |
| Current portion of amounts payable after more than one year | 42 | €36,004 | €36,868 | +€864 | +2.4% |
| Financial debts | 43 | €13,766 | €1,681 | -€12,085 | -87.8% |
| Credit institutions | 430/8 | €13,766 | €1,681 | -€12,085 | -87.8% |
| Trade debts | 44 | €5,243 | €6,813 | +€1,570 | +29.9% |
| Suppliers | 440/4 | €5,243 | €6,813 | +€1,570 | +29.9% |
| Advances received on contracts in progress | 46 | - | €155 | +€155 | |
| Taxes, remuneration and social security | 45 | €30,806 | €25,049 | -€5,757 | -18.7% |
| Taxes | 450/3 | €30,806 | €25,049 | -€5,757 | -18.7% |
| Other amounts payable | 47/48 | €8,927 | €42,626 | +€33,699 | +377.5% |
| Accrued charges and deferred income | 492/3 | €1,709 | €3,496 | +€1,787 | +104.6% |
| Non-recurring operating income | 76A | - | €12,530 | +€12,530 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,317 | €28,702 | +€6,385 | +28.6% |
| Other operating charges | 640/8 | €2,996 | €3,226 | +€230 | +7.7% |
| Non-recurring operating charges | 66A | €6,810 | €0 | -€6,810 | -100.0% |
| Gross operating margin | 9900 | €82,070 | €63,924 | -€18,146 | -22.1% |
| Operating profit (loss) | 9901 | €49,947 | €31,996 | -€17,951 | -35.9% |
| Financial income | 75/76B | €614 | €885 | +€271 | +44.1% |
| Recurring financial income | 75 | €614 | €885 | +€271 | +44.1% |
| Financial charges | 65/66B | €3,956 | €5,433 | +€1,476 | +37.3% |
| Recurring financial charges | 65 | €3,956 | €5,433 | +€1,476 | +37.3% |
| Profit (loss) for the period before taxes | 9903 | €46,605 | €27,448 | -€19,157 | -41.1% |
| Income taxes | 67/77 | €12,974 | €7,292 | -€5,683 | -43.8% |
| Profit (loss) for the period | 9904 | €33,630 | €20,156 | -€13,474 | -40.1% |
| Profit (loss) for the period to be appropriated | 9905 | €33,630 | €20,156 | -€13,474 | -40.1% |
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 7 October 2026 via checked.be.