YPC: 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.
YPC
Largest movements
- Cash +€60,881
up €60,881 (+53.6%), from €113,583 to €174,464
mainly Net result for the year (+€86,611) and Other debts (+€49,939)
- Receivables within one year -€11,548
down €11,548 (-39.5%), from €29,224 to €17,676
of which Trade receivables: -€11,940
- Tangible fixed assets -€6,641
down €6,641 (-69.8%), from €9,514 to €2,872
of which Furniture and vehicles: -€5,691
- Other debts +€49,939
up €49,939 (+93.2%), from €53,602 to €103,541
- Tax, wage and social debts -€16,862
down €16,862 (-57.2%), from €29,505 to €12,642
- Profit (loss) carried forward +€8,291
up €8,291 (+10.6%), from €78,320 to €86,611
- Gross operating margin +€10,434
up €10,434 (+8.9%), from €116,936 to €127,370
- Taxes +€8,573
up €8,573 (+36.8%), from €23,285 to €31,858
- Depreciation -€6,462
down €6,462 (-46.0%), from €14,035 to €7,573
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 | €167,611 | €207,565 | +€39,955 | +23.8% |
| Fixed assets | 21/28 | €11,918 | €4,344 | -€7,573 | -63.5% |
| Intangible fixed assets | 21 | €2,404 | €1,472 | -€932 | -38.8% |
| Tangible fixed assets | 22/27 | €9,514 | €2,872 | -€6,641 | -69.8% |
| Plant, machinery and equipment | 23 | €1,022 | €376 | -€646 | -63.2% |
| Furniture and vehicles | 24 | €7,513 | €1,822 | -€5,691 | -75.8% |
| Other tangible fixed assets | 26 | €979 | €674 | -€304 | -31.1% |
| Current assets | 29/58 | €155,693 | €203,221 | +€47,528 | +30.5% |
| Amounts receivable after more than one year | 29 | €11,603 | €10,182 | -€1,421 | -12.2% |
| Other amounts receivable | 291 | €11,603 | €10,182 | -€1,421 | -12.2% |
| Amounts receivable within one year | 40/41 | €29,224 | €17,676 | -€11,548 | -39.5% |
| Trade receivables | 40 | €27,540 | €15,600 | -€11,940 | -43.4% |
| Other amounts receivable | 41 | €1,684 | €2,076 | +€392 | +23.3% |
| Cash at bank and in hand | 54/58 | €113,583 | €174,464 | +€60,881 | +53.6% |
| Deferred charges and accrued income | 490/1 | €1,283 | €900 | -€384 | -29.9% |
| Total equity and liabilities | 10/49 | €167,611 | €207,565 | +€39,955 | +23.8% |
| Equity | 10/15 | €80,820 | €89,111 | +€8,291 | +10.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,320 | €86,611 | +€8,291 | +10.6% |
| Amounts payable | 17/49 | €86,791 | €118,455 | +€31,664 | +36.5% |
| Amounts payable within one year | 42/48 | €86,725 | €118,388 | +€31,662 | +36.5% |
| Trade debts | 44 | €3,619 | €2,204 | -€1,415 | -39.1% |
| Suppliers | 440/4 | €3,619 | €2,204 | -€1,415 | -39.1% |
| Taxes, remuneration and social security | 45 | €29,505 | €12,642 | -€16,862 | -57.2% |
| Taxes | 450/3 | €29,505 | €12,642 | -€16,862 | -57.2% |
| Other amounts payable | 47/48 | €53,602 | €103,541 | +€49,939 | +93.2% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,035 | €7,573 | -€6,462 | -46.0% |
| Other operating charges | 640/8 | €1,575 | €1,513 | -€63 | -4.0% |
| Gross operating margin | 9900 | €116,936 | €127,370 | +€10,434 | +8.9% |
| Operating profit (loss) | 9901 | €101,325 | €118,284 | +€16,958 | +16.7% |
| Financial income | 75/76B | €409 | €317 | -€92 | -22.4% |
| Recurring financial income | 75 | €409 | €317 | -€92 | -22.4% |
| Financial charges | 65/66B | €130 | €133 | +€3 | +2.1% |
| Recurring financial charges | 65 | €130 | €133 | +€3 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | €101,604 | €118,468 | +€16,864 | +16.6% |
| Income taxes | 67/77 | €23,285 | €31,858 | +€8,573 | +36.8% |
| Profit (loss) for the period | 9904 | €78,320 | €86,611 | +€8,291 | +10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €78,320 | €86,611 | +€8,291 | +10.6% |
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.