YP INVEST: 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.
YP INVEST
Largest movements
- Financial fixed assets +€3.7m
up €3.7m (+185%), from €2.0m to €5.7m
- Profit (loss) carried forward +€3.7m
up €3.7m (+256%), from €1.4m to €5.1m
- Financial income +€3.8m
new in 2025: €3.8m
- Gross operating margin -€79,544
down €79,544 (-4,102%), from -€1,939 to -€81,484
- Financial charges +€24,844
up €24,844 (+2,901%), from €856 to €25,700
- Other operating charges +€2,662
new in 2025: €2,662
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 | €2,326,123 | €6,022,327 | +€3.7m | +159% |
| Fixed assets | 21/28 | €1,983,148 | €5,655,594 | +€3.7m | +185% |
| Financial fixed assets | 28 | €1,983,148 | €5,655,594 | +€3.7m | +185% |
| Current assets | 29/58 | €342,975 | €366,733 | +€23,758 | +6.9% |
| Amounts receivable within one year | 40/41 | €342,848 | €366,733 | +€23,885 | +7.0% |
| Other amounts receivable | 41 | €342,848 | €366,733 | +€23,885 | +7.0% |
| Cash at bank and in hand | 54/58 | €127 | - | -€127 | |
| Total equity and liabilities | 10/49 | €2,326,123 | €6,022,327 | +€3.7m | +159% |
| Equity | 10/15 | €1,661,852 | €5,327,234 | +€3.7m | +221% |
| Contributions | 10/11 | €102,000 | €102,000 | = | 0.0% |
| Capital | 10 | €102,000 | €102,000 | = | 0.0% |
| Issued capital | 100 | €102,000 | €102,000 | = | 0.0% |
| Reserves | 13 | €130,200 | €130,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,200 | €10,200 | = | 0.0% |
| Legal reserve | 130 | €10,200 | €10,200 | = | 0.0% |
| Distributable reserves | 133 | €120,000 | €120,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,429,652 | €5,095,034 | +€3.7m | +256% |
| Amounts payable | 17/49 | €664,271 | €695,093 | +€30,822 | +4.6% |
| Amounts payable within one year | 42/48 | €664,271 | €695,093 | +€30,822 | +4.6% |
| Trade debts | 44 | - | €2,662 | +€2,662 | |
| Suppliers | 440/4 | - | €2,662 | +€2,662 | |
| Taxes, remuneration and social security | 45 | €324,175 | €349,840 | +€25,665 | +7.9% |
| Taxes | 450/3 | €324,175 | €349,840 | +€25,665 | +7.9% |
| Other amounts payable | 47/48 | €340,096 | €342,591 | +€2,495 | +0.7% |
| Other operating charges | 640/8 | - | €2,662 | +€2,662 | |
| Gross operating margin | 9900 | -€1,939 | -€81,484 | -€79,544 | -4,102% |
| Operating profit (loss) | 9901 | -€1,939 | -€84,145 | -€82,206 | -4,239% |
| Financial income | 75/76B | - | €3,775,227 | +€3.8m | |
| Recurring financial income | 75 | - | €3,775,227 | +€3.8m | |
| Financial charges | 65/66B | €856 | €25,700 | +€24,844 | +2,901% |
| Recurring financial charges | 65 | €856 | €25,700 | +€24,844 | +2,901% |
| Profit (loss) for the period before taxes | 9903 | -€2,796 | €3,665,381 | +€3.7m | |
| Profit (loss) for the period | 9904 | -€2,796 | €3,665,381 | +€3.7m | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,796 | €3,665,381 | +€3.7m |
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 29 October 2026 via checked.be.