YOUPLA - EVENTS: what changed
Two financial 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 - EVENTS
Largest movements
- Receivables within one year -€45,622
down €45,622 (-62.2%), from €73,329 to €27,707
of which Trade receivables: -€43,674
- Stocks and contracts +€16,908
up €16,908 (+24.7%), from €68,395 to €85,302
- Tangible fixed assets -€15,558
down €15,558 (-6.0%), from €258,189 to €242,631
of which Land and buildings: -€17,316
- Cash -€4,625
down €4,625 (-86.4%), from €5,351 to €726
mainly Trade debts (-€29,076) and Debts after one year (-€20,403)
- Trade debts -€29,076
down €29,076 (-84.1%), from €34,564 to €5,488
- Profit (loss) carried forward +€25,710
up €25,710 (+40.1%), from -€64,064 to -€38,355
- Debts after one year -€20,403
down €20,403 (-7.5%), from €271,084 to €250,681
- Tax, wage and social debts -€12,980
down €12,980 (-76.9%), from €16,886 to €3,906
of which Remuneration and social security: -€10,185
- Other debts -€12,781
down €12,781 (-8.5%), from €150,951 to €138,170
- Gross operating margin +€24,077
up €24,077 (+35.2%), from €68,366 to €92,442
- Staff costs -€9,030
down €9,030 (-30.6%), from €29,514 to €20,484
- Financial charges +€4,516
up €4,516 (+35.9%), from €12,585 to €17,101
- Taxes +€1,292
up €1,292 (+801%), from €161 to €1,454
- Depreciation +€1,011
up €1,011 (+4.5%), from €22,488 to €23,500
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.
Derived cash bridge
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 | €441,189 | €389,930 | -€51,259 | -11.6% |
| Fixed assets | 21/28 | €294,114 | €276,194 | -€17,920 | -6.1% |
| Intangible fixed assets | 21 | €33,525 | €31,164 | -€2,362 | -7.0% |
| Tangible fixed assets | 22/27 | €258,189 | €242,631 | -€15,558 | -6.0% |
| Land and buildings | 22 | €245,815 | €228,499 | -€17,316 | -7.0% |
| Plant, machinery and equipment | 23 | €6,009 | €9,966 | +€3,956 | +65.8% |
| Furniture and vehicles | 24 | €6,364 | €4,166 | -€2,198 | -34.5% |
| Financial fixed assets | 28 | €2,399 | €2,399 | = | 0.0% |
| Current assets | 29/58 | €147,075 | €113,736 | -€33,339 | -22.7% |
| Stocks and contracts in progress | 3 | €68,395 | €85,302 | +€16,908 | +24.7% |
| Stocks | 30/36 | €68,395 | €85,302 | +€16,908 | +24.7% |
| Amounts receivable within one year | 40/41 | €73,329 | €27,707 | -€45,622 | -62.2% |
| Trade receivables | 40 | €71,280 | €27,606 | -€43,674 | -61.3% |
| Other amounts receivable | 41 | €2,049 | €101 | -€1,948 | -95.1% |
| Cash at bank and in hand | 54/58 | €5,351 | €726 | -€4,625 | -86.4% |
| Total equity and liabilities | 10/49 | €441,189 | €389,930 | -€51,259 | -11.6% |
| Equity | 10/15 | -€57,455 | -€31,746 | +€25,710 | +44.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Share premium | 1100/10 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €409 | €409 | = | 0.0% |
| Non-distributable reserves | 130/1 | €409 | €409 | = | 0.0% |
| Reserves not available under the articles | 1311 | €409 | €409 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,064 | -€38,355 | +€25,710 | +40.1% |
| Amounts payable | 17/49 | €498,644 | €421,675 | -€76,969 | -15.4% |
| Amounts payable after more than one year | 17 | €271,084 | €250,681 | -€20,403 | -7.5% |
| Financial debts | 170/4 | €271,084 | €250,681 | -€20,403 | -7.5% |
| Amounts payable within one year | 42/48 | €227,560 | €170,994 | -€56,566 | -24.9% |
| Current portion of amounts payable after more than one year | 42 | €12,465 | €16,864 | +€4,399 | +35.3% |
| Financial debts | 43 | €5,427 | €6,566 | +€1,138 | +21.0% |
| Credit institutions | 430/8 | €5,427 | €6,566 | +€1,138 | +21.0% |
| Trade debts | 44 | €34,564 | €5,488 | -€29,076 | -84.1% |
| Suppliers | 440/4 | €34,564 | €5,488 | -€29,076 | -84.1% |
| Advances received on contracts in progress | 46 | €7,266 | - | -€7,266 | |
| Taxes, remuneration and social security | 45 | €16,886 | €3,906 | -€12,980 | -76.9% |
| Taxes | 450/3 | €6,700 | €3,906 | -€2,794 | -41.7% |
| Remuneration and social security | 454/9 | €10,185 | - | -€10,185 | |
| Other amounts payable | 47/48 | €150,951 | €138,170 | -€12,781 | -8.5% |
| Remuneration, social security and pensions | 62 | €29,514 | €20,484 | -€9,030 | -30.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,488 | €23,500 | +€1,011 | +4.5% |
| Other operating charges | 640/8 | €5,011 | €4,194 | -€816 | -16.3% |
| Gross operating margin | 9900 | €68,366 | €92,442 | +€24,077 | +35.2% |
| Operating profit (loss) | 9901 | €11,352 | €44,264 | +€32,912 | +290% |
| Financial charges | 65/66B | €12,585 | €17,101 | +€4,516 | +35.9% |
| Recurring financial charges | 65 | €12,585 | €17,101 | +€4,516 | +35.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,232 | €27,163 | +€28,396 | |
| Income taxes | 67/77 | €161 | €1,454 | +€1,292 | +801% |
| Profit (loss) for the period | 9904 | -€1,394 | €25,710 | +€27,103 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,394 | €25,710 | +€27,103 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.