YP IMMO: 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.
YP IMMO
Largest movements
- Tangible fixed assets -€113,720
down €113,720 (-7.0%), from €1.6m to €1.5m
- Cash +€67,817
up €67,817 (+18854.4%), from €360 to €68,177
mainly Current portion of long-term debt (+€2.0m) and Depreciation (+€159,135)
- Receivables within one year +€47,409
up €47,409 (+8.9%), from €532,200 to €579,609
- Current investments +€29,065
up €29,065 (+33.5%), from €86,652 to €115,717
- Short-term financial debts -€2.1m
down €2.1m (-99.5%), from €2.1m to €9,597
- Current portion of long-term debt +€2.0m
up €2.0m (+2923.9%), from €69,196 to €2.1m
- Profit (loss) carried forward +€158,800
up €158,800 (+8.0%), from -€2.0m to -€1.8m
- Trade debts -€99,226
down €99,226 (-57.2%), from €173,553 to €74,326
- Debts after one year -€77,375
down €77,375 (-6.5%), from €1.2m to €1.1m
of which Financial debts: -€77,375
- Financial income +€295,449
up €295,449 (+4506.3%), from €6,556 to €302,006
of which Non-recurring financial income: +€300,000
- Financial charges -€80,272
down €80,272 (-42.7%), from €188,173 to €107,901
- Gross operating margin +€39,099
up €39,099 (+24.7%), from €158,439 to €197,538
- Staff costs -€17,668
down €17,668 (-27.9%), from €63,257 to €45,589
- Other operating charges -€10,721
down €10,721 (-28.2%), from €38,009 to €27,288
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 | €2,260,244 | €2,281,976 | +€21,732 | +1.0% |
| Fixed assets | 21/28 | €1,630,885 | €1,517,165 | -€113,720 | -7.0% |
| Tangible fixed assets | 22/27 | €1,627,745 | €1,514,025 | -€113,720 | -7.0% |
| Land and buildings | 22 | €1,627,745 | €1,514,025 | -€113,720 | -7.0% |
| Financial fixed assets | 28 | €3,141 | €3,141 | = | 0.0% |
| Current assets | 29/58 | €629,359 | €764,810 | +€135,451 | +21.5% |
| Amounts receivable within one year | 40/41 | €532,200 | €579,609 | +€47,409 | +8.9% |
| Other amounts receivable | 41 | €532,200 | €579,609 | +€47,409 | +8.9% |
| Current investments | 50/53 | €86,652 | €115,717 | +€29,065 | +33.5% |
| Cash at bank and in hand | 54/58 | €360 | €68,177 | +€67,817 | +18854.4% |
| Deferred charges and accrued income | 490/1 | €10,147 | €1,307 | -€8,840 | -87.1% |
| Total equity and liabilities | 10/49 | €2,260,244 | €2,281,976 | +€21,732 | +1.0% |
| Equity | 10/15 | -€1,859,458 | -€1,700,658 | +€158,800 | +8.5% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €12,500 | €12,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,500 | €12,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,996,958 | -€1,838,158 | +€158,800 | +8.0% |
| Amounts payable | 17/49 | €4,119,702 | €3,982,634 | -€137,068 | -3.3% |
| Amounts payable after more than one year | 17 | €1,198,309 | €1,120,934 | -€77,375 | -6.5% |
| Financial debts | 170/4 | €1,148,659 | €1,071,284 | -€77,375 | -6.7% |
| Other amounts payable | 178/9 | €49,650 | €49,650 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,912,005 | €2,861,700 | -€50,305 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | €69,196 | €2,092,411 | +€2.0m | +2923.9% |
| Financial debts | 43 | €2,064,001 | €9,597 | -€2.1m | -99.5% |
| Credit institutions | 430/8 | €2,064,001 | €9,597 | -€2.1m | -99.5% |
| Trade debts | 44 | €173,553 | €74,326 | -€99,226 | -57.2% |
| Suppliers | 440/4 | €173,553 | €74,326 | -€99,226 | -57.2% |
| Taxes, remuneration and social security | 45 | €443,926 | €467,985 | +€24,059 | +5.4% |
| Taxes | 450/3 | €411,715 | €426,416 | +€14,701 | +3.6% |
| Remuneration and social security | 454/9 | €32,211 | €41,569 | +€9,358 | +29.1% |
| Other amounts payable | 47/48 | €161,329 | €217,380 | +€56,051 | +34.7% |
| Accrued charges and deferred income | 492/3 | €9,388 | - | -€9,388 | |
| Remuneration, social security and pensions | 62 | €63,257 | €45,589 | -€17,668 | -27.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €167,021 | €159,135 | -€7,886 | -4.7% |
| Other operating charges | 640/8 | €38,009 | €27,288 | -€10,721 | -28.2% |
| Gross operating margin | 9900 | €158,439 | €197,538 | +€39,099 | +24.7% |
| Operating profit (loss) | 9901 | -€109,848 | -€34,474 | +€75,374 | +68.6% |
| Financial income | 75/76B | €6,556 | €302,006 | +€295,449 | +4506.3% |
| Recurring financial income | 75 | €6,556 | €2,006 | -€4,551 | -69.4% |
| Non-recurring financial income | 76B | - | €300,000 | +€300,000 | |
| Financial charges | 65/66B | €188,173 | €107,901 | -€80,272 | -42.7% |
| Recurring financial charges | 65 | €188,173 | €107,901 | -€80,272 | -42.7% |
| Profit (loss) for the period before taxes | 9903 | -€291,465 | €159,631 | +€451,096 | |
| Income taxes | 67/77 | €814 | €831 | +€17 | +2.1% |
| Profit (loss) for the period | 9904 | -€292,279 | €158,800 | +€451,079 | |
| Profit (loss) for the period to be appropriated | 9905 | -€292,279 | €158,800 | +€451,079 |
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 7 October 2026 via checked.be.