YOUROP: 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.
YOUROP
Largest movements
- Cash +€50,896
up €50,896 (+221.1%), from €23,022 to €73,918
mainly Receivables within one year (+€33,658) and Net result for the year (+€31,421)
- Receivables within one year -€33,658
down €33,658 (-43.6%), from €77,184 to €43,527
of which Other amounts receivable: -€20,233
- Current investments +€24,700
up €24,700 (+14.5%), from €170,000 to €194,699
- Tangible fixed assets -€7,099
down €7,099 (-34.4%), from €20,657 to €13,558
of which Furniture and vehicles: -€5,929
- Reserves +€31,364
up €31,364 (+14.3%), from €219,373 to €250,737
of which Distributable reserves: +€31,364
- Tax, wage and social debts +€4,171
up €4,171 (+59.2%), from €7,042 to €11,214
- Gross operating margin +€20,216
up €20,216 (+54.9%), from €36,814 to €57,030
- Taxes +€7,302
up €7,302 (+79.3%), from €9,207 to €16,508
- Depreciation +€4,619
up €4,619 (+111.9%), from €4,128 to €8,748
- Financial income +€1,225
up €1,225 (+12248600.0%), from €0 to €1,225
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 | €292,552 | €327,796 | +€35,244 | +12.0% |
| Fixed assets | 21/28 | €20,657 | €13,558 | -€7,099 | -34.4% |
| Tangible fixed assets | 22/27 | €20,657 | €13,558 | -€7,099 | -34.4% |
| Land and buildings | 22 | €4,122 | €3,352 | -€770 | -18.7% |
| Furniture and vehicles | 24 | €13,242 | €7,314 | -€5,929 | -44.8% |
| Other tangible fixed assets | 26 | €3,293 | €2,893 | -€400 | -12.2% |
| Current assets | 29/58 | €271,895 | €314,237 | +€42,343 | +15.6% |
| Amounts receivable within one year | 40/41 | €77,184 | €43,527 | -€33,658 | -43.6% |
| Trade receivables | 40 | €42,868 | €29,443 | -€13,425 | -31.3% |
| Other amounts receivable | 41 | €34,316 | €14,083 | -€20,233 | -59.0% |
| Current investments | 50/53 | €170,000 | €194,699 | +€24,700 | +14.5% |
| Cash at bank and in hand | 54/58 | €23,022 | €73,918 | +€50,896 | +221.1% |
| Deferred charges and accrued income | 490/1 | €1,689 | €2,093 | +€404 | +23.9% |
| Total equity and liabilities | 10/49 | €292,552 | €327,796 | +€35,244 | +12.0% |
| Equity | 10/15 | €272,774 | €304,196 | +€31,421 | +11.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €219,373 | €250,737 | +€31,364 | +14.3% |
| Non-distributable reserves | 130/1 | €7,005 | €7,005 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,005 | €7,005 | = | 0.0% |
| Distributable reserves | 133 | €212,368 | €243,732 | +€31,364 | +14.8% |
| Profit (loss) carried forward | 14 | €34,851 | €34,909 | +€58 | +0.2% |
| Amounts payable | 17/49 | €19,778 | €23,600 | +€3,822 | +19.3% |
| Amounts payable within one year | 42/48 | €19,778 | €23,600 | +€3,822 | +19.3% |
| Trade debts | 44 | €12,735 | €12,386 | -€349 | -2.7% |
| Suppliers | 440/4 | €12,735 | €12,386 | -€349 | -2.7% |
| Taxes, remuneration and social security | 45 | €7,042 | €11,214 | +€4,171 | +59.2% |
| Taxes | 450/3 | €7,042 | €11,214 | +€4,171 | +59.2% |
| Non-recurring operating income | 76A | €3,592 | - | -€3,592 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,128 | €8,748 | +€4,619 | +111.9% |
| Other operating charges | 640/8 | €1,050 | €1,522 | +€472 | +44.9% |
| Gross operating margin | 9900 | €36,814 | €57,030 | +€20,216 | +54.9% |
| Operating profit (loss) | 9901 | €31,635 | €46,760 | +€15,125 | +47.8% |
| Financial income | 75/76B | €0 | €1,225 | +€1,225 | +12248600.0% |
| Recurring financial income | 75 | €0 | €1,225 | +€1,225 | +12248600.0% |
| Financial charges | 65/66B | €153 | €55 | -€98 | -64.0% |
| Recurring financial charges | 65 | €153 | €55 | -€98 | -64.0% |
| Profit (loss) for the period before taxes | 9903 | €31,482 | €47,930 | +€16,447 | +52.2% |
| Income taxes | 67/77 | €9,207 | €16,508 | +€7,302 | +79.3% |
| Profit (loss) for the period | 9904 | €22,276 | €31,421 | +€9,146 | +41.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,276 | €31,421 | +€9,146 | +41.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.