YOUPLA: 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.
YOUPLA
Largest movements
- Cash +€21,862
up €21,862 (+9.4%), from €233,162 to €255,024
mainly Net result for the year (+€23,401) and Tax, wage and social debts (+€22,834)
- Tangible fixed assets -€12,672
down €12,672 (-27.6%), from €45,937 to €33,265
of which Other tangible fixed assets: -€8,258
- Stocks and contracts +€7,397
up €7,397 (+17.3%), from €42,784 to €50,181
- Tax, wage and social debts +€22,834
up €22,834 (+46.0%), from €49,667 to €72,501
of which Remuneration and social security: +€17,642
- Other debts +€18,591
up €18,591 (+28.4%), from €65,536 to €84,127
- Trade debts -€10,451
down €10,451 (-33.0%), from €31,692 to €21,241
- Debts after one year -€7,134
down €7,134 (-24.6%), from €28,967 to €21,833
- Current portion of long-term debt -€5,584
down €5,584 (-41.8%), from €13,352 to €7,768
- Gross operating margin +€104,321
up €104,321 (+101.3%), from €102,983 to €207,304
- Staff costs +€74,086
up €74,086 (+93.9%), from €78,931 to €153,018
- Taxes +€10,277
up €10,277 (+628.4%), from €1,635 to €11,912
- Depreciation +€2,925
up €2,925 (+27.2%), from €10,747 to €13,672
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 | €343,019 | €359,675 | +€16,656 | +4.9% |
| Fixed assets | 21/28 | €53,805 | €39,233 | -€14,572 | -27.1% |
| Tangible fixed assets | 22/27 | €45,937 | €33,265 | -€12,672 | -27.6% |
| Furniture and vehicles | 24 | €4,414 | - | -€4,414 | |
| Other tangible fixed assets | 26 | €41,523 | €33,265 | -€8,258 | -19.9% |
| Financial fixed assets | 28 | €7,868 | €5,968 | -€1,900 | -24.1% |
| Current assets | 29/58 | €289,213 | €320,442 | +€31,228 | +10.8% |
| Stocks and contracts in progress | 3 | €42,784 | €50,181 | +€7,397 | +17.3% |
| Stocks | 30/36 | €42,784 | €50,181 | +€7,397 | +17.3% |
| Amounts receivable within one year | 40/41 | €12,989 | €15,237 | +€2,248 | +17.3% |
| Trade receivables | 40 | €4,487 | €6,873 | +€2,386 | +53.2% |
| Other amounts receivable | 41 | €8,502 | €8,365 | -€138 | -1.6% |
| Cash at bank and in hand | 54/58 | €233,162 | €255,024 | +€21,862 | +9.4% |
| Deferred charges and accrued income | 490/1 | €278 | - | -€278 | |
| Total equity and liabilities | 10/49 | €343,019 | €359,675 | +€16,656 | +4.9% |
| Equity | 10/15 | €153,805 | €152,206 | -€1,599 | -1.0% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €133,345 | €131,746 | -€1,599 | -1.2% |
| Amounts payable | 17/49 | €189,214 | €207,469 | +€18,255 | +9.6% |
| Amounts payable after more than one year | 17 | €28,967 | €21,833 | -€7,134 | -24.6% |
| Financial debts | 170/4 | €28,967 | €21,833 | -€7,134 | -24.6% |
| Amounts payable within one year | 42/48 | €160,247 | €185,636 | +€25,389 | +15.8% |
| Current portion of amounts payable after more than one year | 42 | €13,352 | €7,768 | -€5,584 | -41.8% |
| Trade debts | 44 | €31,692 | €21,241 | -€10,451 | -33.0% |
| Suppliers | 440/4 | €31,692 | €21,241 | -€10,451 | -33.0% |
| Taxes, remuneration and social security | 45 | €49,667 | €72,501 | +€22,834 | +46.0% |
| Taxes | 450/3 | €31,908 | €37,099 | +€5,191 | +16.3% |
| Remuneration and social security | 454/9 | €17,759 | €35,401 | +€17,642 | +99.3% |
| Other amounts payable | 47/48 | €65,536 | €84,127 | +€18,591 | +28.4% |
| Remuneration, social security and pensions | 62 | €78,931 | €153,018 | +€74,086 | +93.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,747 | €13,672 | +€2,925 | +27.2% |
| Other operating charges | 640/8 | €1,419 | €791 | -€628 | -44.3% |
| Gross operating margin | 9900 | €102,983 | €207,304 | +€104,321 | +101.3% |
| Operating profit (loss) | 9901 | €11,886 | €39,824 | +€27,938 | +235.0% |
| Financial income | 75/76B | - | €46 | +€46 | |
| Recurring financial income | 75 | - | €46 | +€46 | |
| Financial charges | 65/66B | €3,380 | €4,556 | +€1,176 | +34.8% |
| Recurring financial charges | 65 | €3,380 | €4,556 | +€1,176 | +34.8% |
| Profit (loss) for the period before taxes | 9903 | €8,506 | €35,313 | +€26,808 | +315.2% |
| Income taxes | 67/77 | €1,635 | €11,912 | +€10,277 | +628.4% |
| Profit (loss) for the period | 9904 | €6,870 | €23,401 | +€16,531 | +240.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,870 | €23,401 | +€16,531 | +240.6% |
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.