YOUKAPI: 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.
YOUKAPI
Largest movements
- Receivables within one year +€31,101
up €31,101 (+70.9%), from €43,879 to €74,980
of which Trade receivables: +€18,574
- Cash -€18,688
down €18,688 (-25.5%), from €73,247 to €54,559
mainly Receivables within one year (-€31,101) and Contributions, distributions and other (-€9,000)
- Tax, wage and social debts +€10,882
up €10,882 (+52.2%), from €20,830 to €31,712
of which Taxes: +€12,156
- Profit (loss) carried forward -€4,695
down €4,695 (-8.4%), from €55,884 to €51,189
- Other debts +€3,000
up €3,000 (+100.8%), from €2,977 to €5,977
- Trade debts +€2,731
up €2,731 (+8.6%), from €31,641 to €34,372
- Contributions +€1,860
up €1,860 (+30.0%), from €6,200 to €8,060
of which Outside capital: +€8,060
- Gross operating margin -€47,031
down €47,031 (-89.7%), from €52,432 to €5,401
- Staff costs -€17,671
down €17,671, from €16,470 to -€1,201
- Provisions -€2,830
no longer reported in 2024 (was €2,830)
- Other operating charges +€2,205
up €2,205 (+122.1%), from €1,806 to €4,010
- Financial charges -€676
down €676 (-38.4%), from -€1,760 to -€2,436
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 | €119,392 | €131,310 | +€11,918 | +10.0% |
| Fixed assets | 21/28 | €1,324 | €744 | -€580 | -43.8% |
| Tangible fixed assets | 22/27 | €1,324 | €744 | -€580 | -43.8% |
| Land and buildings | 22 | - | €110 | +€110 | |
| Furniture and vehicles | 24 | €1,324 | €635 | -€690 | -52.1% |
| Current assets | 29/58 | €118,068 | €130,566 | +€12,498 | +10.6% |
| Amounts receivable within one year | 40/41 | €43,879 | €74,980 | +€31,101 | +70.9% |
| Trade receivables | 40 | €43,867 | €62,441 | +€18,574 | +42.3% |
| Other amounts receivable | 41 | €12 | €12,539 | +€12,527 | +104918.8% |
| Cash at bank and in hand | 54/58 | €73,247 | €54,559 | -€18,688 | -25.5% |
| Deferred charges and accrued income | 490/1 | €942 | €1,026 | +€84 | +8.9% |
| Total equity and liabilities | 10/49 | €119,392 | €131,310 | +€11,918 | +10.0% |
| Equity | 10/15 | €63,944 | €59,249 | -€4,695 | -7.3% |
| Contributions | 10/11 | €6,200 | €8,060 | +€1,860 | +30.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Outside capital | 11 | - | €8,060 | +€8,060 | |
| Other | 1109/19 | - | €8,060 | +€8,060 | |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €55,884 | €51,189 | -€4,695 | -8.4% |
| Amounts payable | 17/49 | €55,448 | €72,061 | +€16,613 | +30.0% |
| Amounts payable within one year | 42/48 | €55,448 | €72,061 | +€16,613 | +30.0% |
| Trade debts | 44 | €31,641 | €34,372 | +€2,731 | +8.6% |
| Suppliers | 440/4 | €31,641 | €34,372 | +€2,731 | +8.6% |
| Taxes, remuneration and social security | 45 | €20,830 | €31,712 | +€10,882 | +52.2% |
| Taxes | 450/3 | €15,735 | €27,891 | +€12,156 | +77.3% |
| Remuneration and social security | 454/9 | €5,095 | €3,821 | -€1,274 | -25.0% |
| Other amounts payable | 47/48 | €2,977 | €5,977 | +€3,000 | +100.8% |
| Non-recurring operating income | 76A | €13,395 | €6,390 | -€7,006 | -52.3% |
| Remuneration, social security and pensions | 62 | €16,470 | -€1,201 | -€17,671 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €767 | €744 | -€23 | -3.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €2,830 | - | -€2,830 | |
| Other operating charges | 640/8 | €1,806 | €4,010 | +€2,205 | +122.1% |
| Gross operating margin | 9900 | €52,432 | €5,401 | -€47,031 | -89.7% |
| Operating profit (loss) | 9901 | €30,559 | €1,847 | -€28,712 | -94.0% |
| Financial income | 75/76B | €3,087 | €2,637 | -€450 | -14.6% |
| Recurring financial income | 75 | €3,073 | €2,637 | -€436 | -14.2% |
| Non-recurring financial income | 76B | €14 | - | -€14 | |
| Financial charges | 65/66B | -€1,760 | -€2,436 | -€676 | -38.4% |
| Recurring financial charges | 65 | -€1,760 | -€2,436 | -€676 | -38.4% |
| Profit (loss) for the period before taxes | 9903 | €35,406 | €6,920 | -€28,486 | -80.5% |
| Income taxes | 67/77 | €2,158 | €2,615 | +€457 | +21.2% |
| Profit (loss) for the period | 9904 | €33,249 | €4,305 | -€28,944 | -87.1% |
| Profit (loss) for the period to be appropriated | 9905 | €33,249 | €4,305 | -€28,944 | -87.1% |
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 6 October 2026 via checked.be.