YPA CONSULT: 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 CONSULT
Largest movements
- Receivables within one year -€6,709
down €6,709 (-42.5%), from €15,784 to €9,075
of which Trade receivables: -€6,709
- Profit (loss) carried forward -€44,906
down €44,906 (-47.2%), from €95,068 to €50,162
- Reserves +€38,800
up €38,800 (+327.2%), from €11,860 to €50,660
of which Distributable reserves: +€38,800
- Other debts -€2,716
down €2,716 (-7.6%), from €35,931 to €33,216
- Gross operating margin -€8,287
down €8,287 (-11.9%), from €69,607 to €61,319
- Taxes +€1,517
up €1,517 (+7.4%), from €20,411 to €21,928
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 | €221,571 | €212,943 | -€8,628 | -3.9% |
| Fixed assets | 21/28 | €307 | €0 | -€307 | -100.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €307 | €0 | -€307 | -100.0% |
| Furniture and vehicles | 24 | €307 | €0 | -€307 | -100.0% |
| Current assets | 29/58 | €221,263 | €212,943 | -€8,320 | -3.8% |
| Amounts receivable within one year | 40/41 | €15,784 | €9,075 | -€6,709 | -42.5% |
| Trade receivables | 40 | €15,784 | €9,075 | -€6,709 | -42.5% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Current investments | 50/53 | €188,214 | €188,202 | -€12 | 0.0% |
| Cash at bank and in hand | 54/58 | €17,265 | €15,666 | -€1,600 | -9.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €221,571 | €212,943 | -€8,628 | -3.9% |
| Equity | 10/15 | €119,328 | €113,222 | -€6,106 | -5.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Outside capital | 11 | €12,400 | - | -€12,400 | |
| Other | 1109/19 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €11,860 | €50,660 | +€38,800 | +327.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | - | €38,800 | +€38,800 | |
| Profit (loss) carried forward | 14 | €95,068 | €50,162 | -€44,906 | -47.2% |
| Amounts payable | 17/49 | €102,243 | €99,721 | -€2,522 | -2.5% |
| Amounts payable after more than one year | 17 | €22,482 | €22,482 | = | 0.0% |
| Other amounts payable | 178/9 | €22,482 | €22,482 | = | 0.0% |
| Amounts payable within one year | 42/48 | €79,761 | €77,239 | -€2,522 | -3.2% |
| Trade debts | 44 | €3,847 | €3,687 | -€159 | -4.1% |
| Suppliers | 440/4 | €3,847 | €3,687 | -€159 | -4.1% |
| Taxes, remuneration and social security | 45 | €39,983 | €40,336 | +€353 | +0.9% |
| Taxes | 450/3 | €39,983 | €40,336 | +€353 | +0.9% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €35,931 | €33,216 | -€2,716 | -7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €609 | €307 | -€302 | -49.5% |
| Gross operating margin | 9900 | €69,607 | €61,319 | -€8,287 | -11.9% |
| Operating profit (loss) | 9901 | €68,998 | €61,012 | -€7,986 | -11.6% |
| Financial income | 75/76B | €1,845 | €1,822 | -€22 | -1.2% |
| Recurring financial income | 75 | €1,845 | €1,822 | -€22 | -1.2% |
| Financial charges | 65/66B | €1,914 | €2,012 | +€98 | +5.1% |
| Recurring financial charges | 65 | €1,914 | €2,012 | +€98 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | €68,928 | €60,822 | -€8,106 | -11.8% |
| Income taxes | 67/77 | €20,411 | €21,928 | +€1,517 | +7.4% |
| Profit (loss) for the period | 9904 | €48,517 | €38,894 | -€9,623 | -19.8% |
| Profit (loss) for the period to be appropriated | 9905 | €48,517 | €38,894 | -€9,623 | -19.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.