YPER FIELDS: 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.
YPER FIELDS
Largest movements
- Receivables after one year -€62,151
down €62,151 (-71.0%), from €87,588 to €25,437
of which Trade receivables: -€78,070
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Cash +€10,679
up €10,679 (+69.2%), from €15,442 to €26,121
mainly Receivables after one year (+€62,151) and Current investments (+€50,000)
- Debts after one year -€100,000
no longer reported in 2025 (was €100,000)
- Financial charges -€5,316
down €5,316 (-62.3%), from €8,529 to €3,213
- Financial income -€2,868
down €2,868 (-32.2%), from €8,892 to €6,025
- Gross operating margin -€683
down €683 (-11.7%), from €5,859 to €5,176
- Taxes +€630
up €630 (+328.9%), from €192 to €822
- Provisions -€245
new in 2025: -€245
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 | €318,098 | €218,862 | -€99,235 | -31.2% |
| Fixed assets | 21/28 | €105,802 | €105,398 | -€403 | -0.4% |
| Tangible fixed assets | 22/27 | €105,802 | €105,398 | -€403 | -0.4% |
| Land and buildings | 22 | €105,802 | €105,398 | -€403 | -0.4% |
| Current assets | 29/58 | €212,296 | €113,464 | -€98,832 | -46.6% |
| Amounts receivable after more than one year | 29 | €87,588 | €25,437 | -€62,151 | -71.0% |
| Trade receivables | 290 | €87,588 | €9,518 | -€78,070 | -89.1% |
| Other amounts receivable | 291 | - | €15,919 | +€15,919 | |
| Amounts receivable within one year | 40/41 | €59,267 | €61,906 | +€2,639 | +4.5% |
| Other amounts receivable | 41 | €59,267 | €61,906 | +€2,639 | +4.5% |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €15,442 | €26,121 | +€10,679 | +69.2% |
| Total equity and liabilities | 10/49 | €318,098 | €218,862 | -€99,235 | -31.2% |
| Equity | 10/15 | €203,372 | €204,967 | +€1,595 | +0.8% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €103,093 | €104,688 | +€1,595 | +1.5% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €93,093 | €94,688 | +€1,595 | +1.7% |
| Profit (loss) carried forward | 14 | €279 | €279 | = | 0.0% |
| Provisions and deferred taxes | 16 | €9,278 | €9,034 | -€245 | -2.6% |
| Provisions for liabilities and charges | 160/5 | €9,278 | €9,034 | -€245 | -2.6% |
| Other liabilities and charges | 164/5 | €9,278 | €9,034 | -€245 | -2.6% |
| Amounts payable | 17/49 | €105,448 | €4,862 | -€100,586 | -95.4% |
| Amounts payable after more than one year | 17 | €100,000 | - | -€100,000 | |
| Financial debts | 170/4 | €100,000 | - | -€100,000 | |
| Amounts payable within one year | 42/48 | €3,890 | €3,817 | -€73 | -1.9% |
| Taxes, remuneration and social security | 45 | €2,538 | €1,597 | -€941 | -37.1% |
| Taxes | 450/3 | €2,538 | €1,597 | -€941 | -37.1% |
| Other amounts payable | 47/48 | €1,351 | €2,220 | +€868 | +64.3% |
| Accrued charges and deferred income | 492/3 | €1,558 | €1,045 | -€513 | -32.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €414 | €403 | -€11 | -2.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€245 | -€245 | |
| Other operating charges | 640/8 | €5,249 | €5,412 | +€163 | +3.1% |
| Gross operating margin | 9900 | €5,859 | €5,176 | -€683 | -11.7% |
| Operating profit (loss) | 9901 | €195 | -€395 | -€590 | |
| Financial income | 75/76B | €8,892 | €6,025 | -€2,868 | -32.2% |
| Recurring financial income | 75 | €8,892 | €6,025 | -€2,868 | -32.2% |
| Financial charges | 65/66B | €8,529 | €3,213 | -€5,316 | -62.3% |
| Recurring financial charges | 65 | €8,529 | €3,213 | -€5,316 | -62.3% |
| Profit (loss) for the period before taxes | 9903 | €559 | €2,417 | +€1,858 | +332.6% |
| Income taxes | 67/77 | €192 | €822 | +€630 | +328.9% |
| Profit (loss) for the period | 9904 | €367 | €1,595 | +€1,228 | +334.5% |
| Profit (loss) for the period to be appropriated | 9905 | €367 | €1,595 | +€1,228 | +334.5% |
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 30 September 2026 via checked.be.