YPA: 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.
YPA
Largest movements
- Cash -€99,296
down €99,296 (-54.8%), from €181,309 to €82,013
mainly Contributions, distributions and other (-€164,464) and Tax, wage and social debts (-€23,000)
- Tangible fixed assets -€8,376
no longer reported in 2025 (was €8,376)
- Receivables within one year +€6,193
new in 2025: €6,193
- Contributions -€93,000
down €93,000 (-90.9%), from €102,300 to €9,300
- Tax, wage and social debts -€23,000
no longer reported in 2025 (was €23,000)
- Other debts +€16,233
up €16,233 (+26.3%), from €61,636 to €77,869
- Depreciation -€8,377
down €8,377 (-50.0%), from €16,753 to €8,376
- Gross operating margin +€5,413
up €5,413 (+5.1%), from €106,537 to €111,950
- Taxes +€3,500
up €3,500 (+17.1%), from €20,500 to €24,000
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 | €189,902 | €88,423 | -€101,479 | -53.4% |
| Fixed assets | 21/28 | €8,593 | €217 | -€8,376 | -97.5% |
| Tangible fixed assets | 22/27 | €8,376 | - | -€8,376 | |
| Land and buildings | 22 | €8,376 | - | -€8,376 | |
| Financial fixed assets | 28 | €217 | €217 | = | 0.0% |
| Current assets | 29/58 | €181,309 | €88,206 | -€93,103 | -51.4% |
| Amounts receivable within one year | 40/41 | - | €6,193 | +€6,193 | |
| Other amounts receivable | 41 | - | €6,193 | +€6,193 | |
| Cash at bank and in hand | 54/58 | €181,309 | €82,013 | -€99,296 | -54.8% |
| Total equity and liabilities | 10/49 | €189,902 | €88,423 | -€101,479 | -53.4% |
| Equity | 10/15 | €105,266 | €10,554 | -€94,712 | -90.0% |
| Contributions | 10/11 | €102,300 | €9,300 | -€93,000 | -90.9% |
| Profit (loss) carried forward | 14 | €2,966 | €1,254 | -€1,712 | -57.7% |
| Amounts payable | 17/49 | €84,636 | €77,869 | -€6,767 | -8.0% |
| Amounts payable within one year | 42/48 | €84,636 | €77,869 | -€6,767 | -8.0% |
| Taxes, remuneration and social security | 45 | €23,000 | - | -€23,000 | |
| Taxes | 450/3 | €23,000 | - | -€23,000 | |
| Other amounts payable | 47/48 | €61,636 | €77,869 | +€16,233 | +26.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,753 | €8,376 | -€8,377 | -50.0% |
| Other operating charges | 640/8 | €9,358 | €9,690 | +€332 | +3.5% |
| Gross operating margin | 9900 | €106,537 | €111,950 | +€5,413 | +5.1% |
| Operating profit (loss) | 9901 | €80,426 | €93,884 | +€13,458 | +16.7% |
| Financial charges | 65/66B | €77 | €132 | +€55 | +71.4% |
| Recurring financial charges | 65 | €77 | €132 | +€55 | +71.4% |
| Profit (loss) for the period before taxes | 9903 | €80,349 | €93,752 | +€13,403 | +16.7% |
| Income taxes | 67/77 | €20,500 | €24,000 | +€3,500 | +17.1% |
| Profit (loss) for the period | 9904 | €59,849 | €69,752 | +€9,903 | +16.5% |
| Profit (loss) for the period to be appropriated | 9905 | €59,849 | €69,752 | +€9,903 | +16.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.