YPERCON: 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.
YPERCON
Largest movements
- Tangible fixed assets +€561,309
up €561,309 (+3732.4%), from €15,039 to €576,347
of which Plant, machinery and equipment: +€315,186
- Receivables within one year -€136,576
down €136,576 (-45.9%), from €297,796 to €161,220
of which Trade receivables: -€138,431
- Intangible fixed assets -€18,571
down €18,571 (-16.9%), from €109,851 to €91,280
- Stocks and contracts +€11,810
up €11,810 (+37.6%), from €31,406 to €43,216
- Other debts +€346,328
up €346,328 (+1407.0%), from €24,615 to €370,943
- Trade debts +€105,679
up €105,679 (+29.5%), from €358,500 to €464,179
- Tax, wage and social debts -€51,766
down €51,766 (-61.6%), from €84,057 to €32,291
of which Taxes: -€29,397
- Profit (loss) carried forward +€17,730
up €17,730 (+63.1%), from -€28,080 to -€10,349
- Staff costs -€94,053
down €94,053 (-29.2%), from €321,992 to €227,938
- Depreciation +€18,085
up €18,085 (+75.4%), from €23,974 to €42,060
- Gross operating margin -€16,931
down €16,931 (-5.5%), from €306,560 to €289,629
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €454,093 | €872,063 | +€417,971 | +92.0% |
| Fixed assets | 21/28 | €124,890 | €667,627 | +€542,737 | +434.6% |
| Intangible fixed assets | 21 | €109,851 | €91,280 | -€18,571 | -16.9% |
| Tangible fixed assets | 22/27 | €15,039 | €576,347 | +€561,309 | +3732.4% |
| Plant, machinery and equipment | 23 | €13,425 | €328,611 | +€315,186 | +2347.8% |
| Furniture and vehicles | 24 | - | €21,414 | +€21,414 | |
| Other tangible fixed assets | 26 | €1,614 | €226,323 | +€224,709 | +13923.1% |
| Current assets | 29/58 | €329,203 | €204,436 | -€124,766 | -37.9% |
| Stocks and contracts in progress | 3 | €31,406 | €43,216 | +€11,810 | +37.6% |
| Stocks | 30/36 | €31,406 | €43,216 | +€11,810 | +37.6% |
| Amounts receivable within one year | 40/41 | €297,796 | €161,220 | -€136,576 | -45.9% |
| Trade receivables | 40 | €297,756 | €159,325 | -€138,431 | -46.5% |
| Other amounts receivable | 41 | €40 | €1,895 | +€1,855 | +4587.8% |
| Total equity and liabilities | 10/49 | €454,093 | €872,063 | +€417,971 | +92.0% |
| Equity | 10/15 | -€13,080 | €4,651 | +€17,730 | |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,080 | -€10,349 | +€17,730 | +63.1% |
| Amounts payable | 17/49 | €467,172 | €867,413 | +€400,241 | +85.7% |
| Amounts payable within one year | 42/48 | €467,172 | €867,413 | +€400,241 | +85.7% |
| Trade debts | 44 | €358,500 | €464,179 | +€105,679 | +29.5% |
| Suppliers | 440/4 | €358,500 | €464,179 | +€105,679 | +29.5% |
| Taxes, remuneration and social security | 45 | €84,057 | €32,291 | -€51,766 | -61.6% |
| Taxes | 450/3 | €29,602 | €205 | -€29,397 | -99.3% |
| Remuneration and social security | 454/9 | €54,455 | €32,086 | -€22,369 | -41.1% |
| Other amounts payable | 47/48 | €24,615 | €370,943 | +€346,328 | +1407.0% |
| Remuneration, social security and pensions | 62 | €321,992 | €227,938 | -€94,053 | -29.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,974 | €42,060 | +€18,085 | +75.4% |
| Other operating charges | 640/8 | €343 | €288 | -€55 | -16.0% |
| Gross operating margin | 9900 | €306,560 | €289,629 | -€16,931 | -5.5% |
| Operating profit (loss) | 9901 | -€39,749 | €19,342 | +€59,091 | |
| Financial income | 75/76B | €2,126 | - | -€2,126 | |
| Recurring financial income | 75 | €2,126 | - | -€2,126 | |
| Financial charges | 65/66B | €417 | €1,158 | +€741 | +177.9% |
| Recurring financial charges | 65 | €417 | €1,158 | +€741 | +177.9% |
| Profit (loss) for the period before taxes | 9903 | -€38,039 | €18,185 | +€56,224 | |
| Income taxes | 67/77 | €160 | €455 | +€295 | +184.9% |
| Profit (loss) for the period | 9904 | -€38,199 | €17,730 | +€55,929 | |
| Profit (loss) for the period to be appropriated | 9905 | -€38,199 | €17,730 | +€55,929 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.