YOUPIE: 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.
YOUPIE
Largest movements
- Cash -€7,181
down €7,181 (-51.0%), from €14,081 to €6,900
mainly Tax, wage and social debts (-€9,396) and Receivables within one year (-€603)
- Receivables within one year +€603
up €603 (+9.0%), from €6,693 to €7,296
of which Trade receivables: +€1,210
- Tangible fixed assets -€401
down €401 (-58.5%), from €686 to €285
- Tax, wage and social debts -€9,396
down €9,396 (-98.1%), from €9,576 to €180
- Profit (loss) carried forward +€3,141
up €3,141 (+40.6%), from €7,740 to €10,881
- Trade debts -€581
down €581 (-50.8%), from €1,144 to €563
- Purchases and services -€19,747
no longer reported in 2025 (was €19,747)
- Gross operating margin +€13,335
up €13,335, from -€9,658 to €3,677
- Turnover -€3,183
no longer reported in 2025 (was €3,183)
- Other operating charges -€1,927
no longer reported in 2025 (was €1,927)
- Financial charges -€637
down €637 (-82.5%), from €772 to €135
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 | €21,460 | €14,624 | -€6,836 | -31.9% |
| Fixed assets | 21/28 | €686 | €285 | -€401 | -58.5% |
| Tangible fixed assets | 22/27 | €686 | €285 | -€401 | -58.5% |
| Furniture and vehicles | 24 | €686 | €285 | -€401 | -58.5% |
| Current assets | 29/58 | €20,774 | €14,339 | -€6,435 | -31.0% |
| Amounts receivable within one year | 40/41 | €6,693 | €7,296 | +€603 | +9.0% |
| Trade receivables | 40 | - | €1,210 | +€1,210 | |
| Other amounts receivable | 41 | €6,693 | €6,086 | -€607 | -9.1% |
| Cash at bank and in hand | 54/58 | €14,081 | €6,900 | -€7,181 | -51.0% |
| Deferred charges and accrued income | 490/1 | - | €143 | +€143 | |
| Total equity and liabilities | 10/49 | €21,460 | €14,624 | -€6,836 | -31.9% |
| Equity | 10/15 | €10,740 | €13,881 | +€3,141 | +29.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,740 | €10,881 | +€3,141 | +40.6% |
| Amounts payable | 17/49 | €10,720 | €743 | -€9,977 | -93.1% |
| Amounts payable within one year | 42/48 | €10,720 | €743 | -€9,977 | -93.1% |
| Trade debts | 44 | €1,144 | €563 | -€581 | -50.8% |
| Suppliers | 440/4 | €1,144 | €563 | -€581 | -50.8% |
| Taxes, remuneration and social security | 45 | €9,576 | €180 | -€9,396 | -98.1% |
| Taxes | 450/3 | €9,576 | €180 | -€9,396 | -98.1% |
| Turnover | 70 | €3,183 | - | -€3,183 | |
| Goods, raw materials, services and sundry goods | 60/61 | €19,747 | - | -€19,747 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €401 | €401 | = | 0.0% |
| Other operating charges | 640/8 | €1,927 | - | -€1,927 | |
| Gross operating margin | 9900 | -€9,658 | €3,677 | +€13,335 | |
| Operating profit (loss) | 9901 | -€11,986 | €3,276 | +€15,262 | |
| Financial charges | 65/66B | €772 | €135 | -€637 | -82.5% |
| Recurring financial charges | 65 | €772 | €135 | -€637 | -82.5% |
| Profit (loss) for the period before taxes | 9903 | -€12,758 | €3,141 | +€15,899 | |
| Income taxes | 67/77 | €466 | - | -€466 | |
| Profit (loss) for the period | 9904 | -€13,224 | €3,141 | +€16,365 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,224 | €3,141 | +€16,365 |
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 2 October 2026 via checked.be.