YPat: 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.
YPat
Largest movements
- Cash -€25,137
down €25,137 (-26.8%), from €93,781 to €68,644
mainly Investment in fixed assets (net) (-€35,257) and Receivables within one year (-€23,391)
- Tangible fixed assets +€23,605
up €23,605 (+69.6%), from €33,897 to €57,502
of which Other tangible fixed assets: +€15,900
- Receivables within one year +€23,391
up €23,391 (+470.8%), from €4,969 to €28,360
of which Trade receivables: +€18,735
- Current investments +€8,625
up €8,625 (+65.3%), from €13,211 to €21,836
- Reserves +€22,137
up €22,137 (+21.2%), from €104,478 to €126,615
of which Distributable reserves: +€22,137
- Trade debts +€17,357
up €17,357 (+558.6%), from €3,107 to €20,464
- Accrued charges and deferred income -€12,687
down €12,687 (-98.7%), from €12,848 to €161
- Tax, wage and social debts +€4,122
up €4,122 (+41.2%), from €10,001 to €14,123
of which Taxes: +€3,960
- Other debts -€2,282
down €2,282 (-34.0%), from €6,719 to €4,437
- Gross operating margin -€22,970
down €22,970 (-29.4%), from €78,167 to €55,197
- Taxes -€6,681
down €6,681 (-38.2%), from €17,484 to €10,803
- Depreciation +€3,768
up €3,768 (+47.8%), from €7,884 to €11,652
- Financial income -€2,389
down €2,389 (-44.3%), from €5,394 to €3,005
of which Non-recurring financial income: -€3,274
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 | €155,753 | €184,400 | +€28,647 | +18.4% |
| Fixed assets | 21/28 | €33,897 | €57,502 | +€23,605 | +69.6% |
| Tangible fixed assets | 22/27 | €33,897 | €57,502 | +€23,605 | +69.6% |
| Plant, machinery and equipment | 23 | €5,068 | €2,481 | -€2,587 | -51.0% |
| Furniture and vehicles | 24 | - | €10,292 | +€10,292 | |
| Other tangible fixed assets | 26 | €28,829 | €44,729 | +€15,900 | +55.2% |
| Current assets | 29/58 | €121,856 | €126,898 | +€5,042 | +4.1% |
| Stocks and contracts in progress | 3 | €1,550 | €1,550 | = | 0.0% |
| Stocks | 30/36 | €1,550 | €1,550 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,969 | €28,360 | +€23,391 | +470.8% |
| Trade receivables | 40 | €4,969 | €23,703 | +€18,735 | +377.1% |
| Other amounts receivable | 41 | - | €4,657 | +€4,657 | |
| Current investments | 50/53 | €13,211 | €21,836 | +€8,625 | +65.3% |
| Cash at bank and in hand | 54/58 | €93,781 | €68,644 | -€25,137 | -26.8% |
| Deferred charges and accrued income | 490/1 | €8,345 | €6,507 | -€1,838 | -22.0% |
| Total equity and liabilities | 10/49 | €155,753 | €184,400 | +€28,647 | +18.4% |
| Equity | 10/15 | €123,078 | €145,215 | +€22,137 | +18.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €104,478 | €126,615 | +€22,137 | +21.2% |
| Tax-exempt reserves | 132 | €7,117 | €7,117 | = | 0.0% |
| Distributable reserves | 133 | €97,361 | €119,498 | +€22,137 | +22.7% |
| Amounts payable | 17/49 | €32,675 | €39,185 | +€6,510 | +19.9% |
| Amounts payable within one year | 42/48 | €19,827 | €39,024 | +€19,196 | +96.8% |
| Trade debts | 44 | €3,107 | €20,464 | +€17,357 | +558.6% |
| Suppliers | 440/4 | €3,107 | €20,464 | +€17,357 | +558.6% |
| Taxes, remuneration and social security | 45 | €10,001 | €14,123 | +€4,122 | +41.2% |
| Taxes | 450/3 | €9,688 | €13,648 | +€3,960 | +40.9% |
| Remuneration and social security | 454/9 | €313 | €475 | +€162 | +51.8% |
| Other amounts payable | 47/48 | €6,719 | €4,437 | -€2,282 | -34.0% |
| Accrued charges and deferred income | 492/3 | €12,848 | €161 | -€12,687 | -98.7% |
| Non-recurring operating income | 76A | €1,540 | - | -€1,540 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,884 | €11,652 | +€3,768 | +47.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €500 | +€500 | |
| Other operating charges | 640/8 | €2,056 | €2,358 | +€302 | +14.7% |
| Gross operating margin | 9900 | €78,167 | €55,197 | -€22,970 | -29.4% |
| Operating profit (loss) | 9901 | €68,227 | €40,687 | -€27,540 | -40.4% |
| Financial income | 75/76B | €5,394 | €3,005 | -€2,389 | -44.3% |
| Recurring financial income | 75 | €562 | €1,448 | +€885 | +157.4% |
| Non-recurring financial income | 76B | €4,832 | €1,558 | -€3,274 | -67.8% |
| Financial charges | 65/66B | €1,056 | €752 | -€304 | -28.8% |
| Recurring financial charges | 65 | €1,056 | €752 | -€304 | -28.8% |
| Profit (loss) for the period before taxes | 9903 | €72,565 | €42,940 | -€29,625 | -40.8% |
| Income taxes | 67/77 | €17,484 | €10,803 | -€6,681 | -38.2% |
| Profit (loss) for the period | 9904 | €55,081 | €32,137 | -€22,944 | -41.7% |
| Profit (loss) for the period to be appropriated | 9905 | €55,081 | €32,137 | -€22,944 | -41.7% |
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 7 October 2026 via checked.be.