YPA Services: 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.
YPA Services
Largest movements
- Cash +€18,308
up €18,308 (+24.9%), from €73,654 to €91,962
mainly Net result for the year (+€21,430) and Trade debts (+€2,107)
- Receivables after one year +€5,000
up €5,000 (+50.0%), from €10,000 to €15,000
- Reserves +€21,430
up €21,430 (+20.3%), from €105,359 to €126,789
of which Distributable reserves: +€21,430
- Trade debts +€2,107
up €2,107 (+2,128%), from €99 to €2,206
- Gross operating margin +€13,090
up €13,090 (+60.8%), from €21,527 to €34,617
- Taxes +€3,165
up €3,165 (+46.8%), from €6,763 to €9,928
- Other operating charges -€1,491
down €1,491 (-73.8%), from €2,019 to €528
- Financial charges +€1,299
up €1,299 (+120%), from €1,080 to €2,380
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 | €110,459 | €133,996 | +€23,537 | +21.3% |
| Fixed assets | 21/28 | €1,635 | €1,750 | +€115 | +7.0% |
| Tangible fixed assets | 22/27 | €1,569 | €1,684 | +€115 | +7.3% |
| Furniture and vehicles | 24 | €1,569 | €1,684 | +€115 | +7.3% |
| Financial fixed assets | 28 | €66 | €66 | = | 0.0% |
| Current assets | 29/58 | €108,824 | €132,246 | +€23,422 | +21.5% |
| Amounts receivable after more than one year | 29 | €10,000 | €15,000 | +€5,000 | +50.0% |
| Other amounts receivable | 291 | €10,000 | €15,000 | +€5,000 | +50.0% |
| Amounts receivable within one year | 40/41 | €23,925 | €24,304 | +€379 | +1.6% |
| Trade receivables | 40 | €13,788 | €13,748 | -€41 | -0.3% |
| Other amounts receivable | 41 | €10,137 | €10,556 | +€419 | +4.1% |
| Cash at bank and in hand | 54/58 | €73,654 | €91,962 | +€18,308 | +24.9% |
| Deferred charges and accrued income | 490/1 | €1,245 | €980 | -€265 | -21.3% |
| Total equity and liabilities | 10/49 | €110,459 | €133,996 | +€23,537 | +21.3% |
| Equity | 10/15 | €105,360 | €126,790 | +€21,430 | +20.3% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Capital | 10 | €1 | €1 | = | 0.0% |
| Issued capital | 100 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €105,359 | €126,789 | +€21,430 | +20.3% |
| Non-distributable reserves | 130/1 | €18,549 | €18,549 | = | 0.0% |
| Legal reserve | 130 | €18,549 | €18,549 | = | 0.0% |
| Distributable reserves | 133 | €86,810 | €108,240 | +€21,430 | +24.7% |
| Amounts payable | 17/49 | €5,099 | €7,206 | +€2,107 | +41.3% |
| Amounts payable within one year | 42/48 | €5,099 | €7,206 | +€2,107 | +41.3% |
| Financial debts | 43 | €5,000 | €5,000 | = | 0.0% |
| Credit institutions | 430/8 | €5,000 | €5,000 | = | 0.0% |
| Trade debts | 44 | €99 | €2,206 | +€2,107 | +2,128% |
| Suppliers | 440/4 | €99 | €2,206 | +€2,107 | +2,128% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €523 | €736 | +€213 | +40.7% |
| Other operating charges | 640/8 | €2,019 | €528 | -€1,491 | -73.8% |
| Gross operating margin | 9900 | €21,527 | €34,617 | +€13,090 | +60.8% |
| Operating profit (loss) | 9901 | €18,985 | €33,353 | +€14,368 | +75.7% |
| Financial income | 75/76B | €285 | €385 | +€100 | +35.1% |
| Recurring financial income | 75 | €285 | €385 | +€100 | +35.1% |
| Financial charges | 65/66B | €1,080 | €2,380 | +€1,299 | +120% |
| Recurring financial charges | 65 | €1,080 | €2,380 | +€1,299 | +120% |
| Profit (loss) for the period before taxes | 9903 | €18,190 | €31,358 | +€13,168 | +72.4% |
| Income taxes | 67/77 | €6,763 | €9,928 | +€3,165 | +46.8% |
| Profit (loss) for the period | 9904 | €11,427 | €21,430 | +€10,003 | +87.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,427 | €21,430 | +€10,003 | +87.5% |
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 20 October 2026 via checked.be.