YPHANTIDOU: 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.
YPHANTIDOU
Largest movements
- Tangible fixed assets -€5,951
down €5,951 (-3.8%), from €157,716 to €151,765
of which Land and buildings: -€7,363
- Cash +€1,847
up €1,847 (+263%), from €703 to €2,550
mainly Net result for the year (+€32,424) and Depreciation (+€7,515)
- Profit (loss) carried forward +€32,424
up €32,424 (+21.7%), from -€149,477 to -€117,054
- Other debts -€21,200
down €21,200 (-11.2%), from €188,561 to €167,361
- Debts after one year -€16,123
down €16,123 (-19.0%), from €84,637 to €68,514
- Gross operating margin +€8,025
up €8,025 (+20.1%), from €39,969 to €47,994
- Financial charges -€735
down €735 (-12.7%), from €5,806 to €5,071
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.
Derived cash bridge
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 | €159,414 | €155,344 | -€4,070 | -2.6% |
| Fixed assets | 21/28 | €157,716 | €151,765 | -€5,951 | -3.8% |
| Tangible fixed assets | 22/27 | €157,716 | €151,765 | -€5,951 | -3.8% |
| Land and buildings | 22 | €157,716 | €150,353 | -€7,363 | -4.7% |
| Plant, machinery and equipment | 23 | - | €1,412 | +€1,412 | |
| Current assets | 29/58 | €1,699 | €3,579 | +€1,881 | +111% |
| Cash at bank and in hand | 54/58 | €703 | €2,550 | +€1,847 | +263% |
| Deferred charges and accrued income | 490/1 | €996 | €1,029 | +€34 | +3.4% |
| Total equity and liabilities | 10/49 | €159,414 | €155,344 | -€4,070 | -2.6% |
| Equity | 10/15 | -€129,477 | -€97,054 | +€32,424 | +25.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€149,477 | -€117,054 | +€32,424 | +21.7% |
| Amounts payable | 17/49 | €288,892 | €252,398 | -€36,494 | -12.6% |
| Amounts payable after more than one year | 17 | €84,637 | €68,514 | -€16,123 | -19.0% |
| Financial debts | 170/4 | €84,637 | €68,514 | -€16,123 | -19.0% |
| Amounts payable within one year | 42/48 | €203,867 | €183,484 | -€20,383 | -10.0% |
| Current portion of amounts payable after more than one year | 42 | €15,306 | €16,123 | +€817 | +5.3% |
| Other amounts payable | 47/48 | €188,561 | €167,361 | -€21,200 | -11.2% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,363 | €7,515 | +€152 | +2.1% |
| Other operating charges | 640/8 | €2,723 | €2,984 | +€261 | +9.6% |
| Gross operating margin | 9900 | €39,969 | €47,994 | +€8,025 | +20.1% |
| Operating profit (loss) | 9901 | €29,883 | €37,495 | +€7,612 | +25.5% |
| Financial charges | 65/66B | €5,806 | €5,071 | -€735 | -12.7% |
| Recurring financial charges | 65 | €5,806 | €5,071 | -€735 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €24,077 | €32,424 | +€8,347 | +34.7% |
| Profit (loss) for the period | 9904 | €24,077 | €32,424 | +€8,347 | +34.7% |
| Profit (loss) for the period to be appropriated | 9905 | €24,077 | €32,424 | +€8,347 | +34.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.