YOUTOPI: 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.
YOUTOPI
Largest movements
- Tangible fixed assets -€8,371
down €8,371 (-6.9%), from €120,968 to €112,597
of which Land and buildings: -€7,553
- Receivables within one year -€3,872
down €3,872 (-99.5%), from €3,890 to €18
of which Trade receivables: -€3,625
- Debts after one year -€10,697
down €10,697 (-13.2%), from €80,899 to €70,202
- Profit (loss) carried forward -€6,513
down €6,513 (-10.9%), from -€59,774 to -€66,287
- Other debts +€4,782
up €4,782 (+8.4%), from €56,936 to €61,717
- Trade debts -€2,808
down €2,808 (-71.6%), from €3,924 to €1,116
- Tax, wage and social debts +€1,673
up €1,673 (+140%), from €1,199 to €2,872
- Gross operating margin +€4,984
up €4,984 (+114%), from €4,358 to €9,343
- Financial charges -€890
down €890 (-14.9%), from €5,987 to €5,097
- Depreciation +€146
up €146 (+1.7%), from €8,515 to €8,661
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 | €125,968 | €113,567 | -€12,401 | -9.8% |
| Fixed assets | 21/28 | €121,258 | €112,597 | -€8,661 | -7.1% |
| Intangible fixed assets | 21 | €290 | €0 | -€290 | -100% |
| Tangible fixed assets | 22/27 | €120,968 | €112,597 | -€8,371 | -6.9% |
| Land and buildings | 22 | €119,039 | €111,485 | -€7,553 | -6.3% |
| Furniture and vehicles | 24 | €1,929 | €1,111 | -€818 | -42.4% |
| Current assets | 29/58 | €4,709 | €970 | -€3,739 | -79.4% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €3,890 | €18 | -€3,872 | -99.5% |
| Trade receivables | 40 | €3,625 | €0 | -€3,625 | -100% |
| Other amounts receivable | 41 | €265 | €18 | -€247 | -93.3% |
| Cash at bank and in hand | 54/58 | €7 | €121 | +€114 | +1,726% |
| Deferred charges and accrued income | 490/1 | €813 | €831 | +€18 | +2.3% |
| Total equity and liabilities | 10/49 | €125,968 | €113,567 | -€12,401 | -9.8% |
| Equity | 10/15 | -€26,774 | -€33,287 | -€6,513 | -24.3% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,774 | -€66,287 | -€6,513 | -10.9% |
| Amounts payable | 17/49 | €152,742 | €146,854 | -€5,888 | -3.9% |
| Amounts payable after more than one year | 17 | €80,899 | €70,202 | -€10,697 | -13.2% |
| Financial debts | 170/4 | €80,899 | €70,202 | -€10,697 | -13.2% |
| Amounts payable within one year | 42/48 | €71,843 | €76,652 | +€4,809 | +6.7% |
| Current portion of amounts payable after more than one year | 42 | €9,548 | €10,643 | +€1,096 | +11.5% |
| Financial debts | 43 | €236 | €304 | +€67 | +28.5% |
| Credit institutions | 430/8 | €236 | €304 | +€67 | +28.5% |
| Trade debts | 44 | €3,924 | €1,116 | -€2,808 | -71.6% |
| Suppliers | 440/4 | €3,924 | €1,116 | -€2,808 | -71.6% |
| Taxes, remuneration and social security | 45 | €1,199 | €2,872 | +€1,673 | +140% |
| Taxes | 450/3 | €1,199 | €2,872 | +€1,673 | +140% |
| Other amounts payable | 47/48 | €56,936 | €61,717 | +€4,782 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,515 | €8,661 | +€146 | +1.7% |
| Other operating charges | 640/8 | €2,087 | €2,097 | +€10 | +0.5% |
| Gross operating margin | 9900 | €4,358 | €9,343 | +€4,984 | +114% |
| Operating profit (loss) | 9901 | -€6,244 | -€1,416 | +€4,828 | +77.3% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €5,987 | €5,097 | -€890 | -14.9% |
| Recurring financial charges | 65 | €5,987 | €5,097 | -€890 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | -€12,230 | -€6,513 | +€5,717 | +46.7% |
| Profit (loss) for the period | 9904 | -€12,230 | -€6,513 | +€5,717 | +46.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,230 | -€6,513 | +€5,717 | +46.7% |
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 26 October 2026 via checked.be.