YPERMAN: 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.
YPERMAN
Largest movements
- Receivables within one year +€179,119
up €179,119 (+257%), from €69,807 to €248,926
- Stocks and contracts -€37,276
down €37,276 (-5.5%), from €675,281 to €638,005
- Cash +€29,912
up €29,912 (+286%), from €10,456 to €40,368
mainly Other debts (+€148,443) and Stocks and contracts (+€37,276)
- Other debts +€148,443
up €148,443 (+92.7%), from €160,114 to €308,557
- Profit (loss) carried forward +€10,411
up €10,411 (+9.4%), from €110,578 to €120,989
- Gross operating margin -€13,897
down €13,897 (-45.0%), from €30,896 to €16,999
- Staff costs -€8,248
no longer reported in 2024 (was €8,248)
- Other operating charges -€4,504
down €4,504 (-93.8%), from €4,802 to €298
- Financial charges -€2,690
no longer reported in 2024 (was €2,690)
- Depreciation +€379
up €379 (+19.0%), from €2,000 to €2,379
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €768,848 | €941,931 | +€173,083 | +22.5% |
| Fixed assets | 21/28 | €7,056 | €14,632 | +€7,575 | +107% |
| Tangible fixed assets | 22/27 | €7,056 | €14,632 | +€7,575 | +107% |
| Furniture and vehicles | 24 | €7,056 | €14,632 | +€7,575 | +107% |
| Current assets | 29/58 | €761,792 | €927,299 | +€165,508 | +21.7% |
| Stocks and contracts in progress | 3 | €675,281 | €638,005 | -€37,276 | -5.5% |
| Stocks | 30/36 | €675,281 | €638,005 | -€37,276 | -5.5% |
| Amounts receivable within one year | 40/41 | €69,807 | €248,926 | +€179,119 | +257% |
| Trade receivables | 40 | €69,807 | €248,926 | +€179,119 | +257% |
| Cash at bank and in hand | 54/58 | €10,456 | €40,368 | +€29,912 | +286% |
| Deferred charges and accrued income | 490/1 | €6,247 | - | -€6,247 | |
| Total equity and liabilities | 10/49 | €768,848 | €941,931 | +€173,083 | +22.5% |
| Equity | 10/15 | €131,038 | €141,449 | +€10,411 | +7.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €110,578 | €120,989 | +€10,411 | +9.4% |
| Amounts payable | 17/49 | €637,810 | €800,482 | +€162,672 | +25.5% |
| Amounts payable after more than one year | 17 | €462,336 | €462,336 | = | 0.0% |
| Financial debts | 170/4 | €462,336 | €462,336 | = | 0.0% |
| Amounts payable within one year | 42/48 | €175,475 | €338,146 | +€162,672 | +92.7% |
| Trade debts | 44 | €2,971 | €10,400 | +€7,430 | +250% |
| Suppliers | 440/4 | €2,971 | €10,400 | +€7,430 | +250% |
| Taxes, remuneration and social security | 45 | €12,390 | €19,189 | +€6,798 | +54.9% |
| Taxes | 450/3 | €11,289 | €19,189 | +€7,899 | +70.0% |
| Remuneration and social security | 454/9 | €1,101 | - | -€1,101 | |
| Other amounts payable | 47/48 | €160,114 | €308,557 | +€148,443 | +92.7% |
| Remuneration, social security and pensions | 62 | €8,248 | - | -€8,248 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,000 | €2,379 | +€379 | +19.0% |
| Other operating charges | 640/8 | €4,802 | €298 | -€4,504 | -93.8% |
| Gross operating margin | 9900 | €30,896 | €16,999 | -€13,897 | -45.0% |
| Operating profit (loss) | 9901 | €15,847 | €14,322 | -€1,525 | -9.6% |
| Financial income | 75/76B | €12 | - | -€12 | |
| Recurring financial income | 75 | €12 | - | -€12 | |
| Financial charges | 65/66B | €2,690 | - | -€2,690 | |
| Recurring financial charges | 65 | €2,690 | - | -€2,690 | |
| Profit (loss) for the period before taxes | 9903 | €13,170 | €14,322 | +€1,153 | +8.8% |
| Income taxes | 67/77 | €4,259 | €3,911 | -€348 | -8.2% |
| Profit (loss) for the period | 9904 | €8,911 | €10,411 | +€1,500 | +16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,911 | €10,411 | +€1,500 | +16.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.