YPI: 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.
YPI
Largest movements
- Tangible fixed assets +€36,242
up €36,242 (+44.8%), from €80,908 to €117,150
of which Furniture and vehicles: +€39,932
- Receivables within one year +€6,139
up €6,139 (+34.9%), from €17,582 to €23,721
of which Trade receivables: +€6,976
- Cash -€5,367
down €5,367 (-41.3%), from €12,997 to €7,630
mainly Investment in fixed assets (net) (-€52,054) and Receivables within one year (-€6,139)
- Debts after one year +€21,499
up €21,499 (+27.9%), from €77,140 to €98,639
- Current portion of long-term debt +€11,639
up €11,639 (+297.8%), from €3,909 to €15,547
- Profit (loss) carried forward +€5,999
up €5,999 (+164.4%), from €3,649 to €9,648
- Tax, wage and social debts -€3,802
down €3,802 (-28.3%), from €13,444 to €9,641
of which Taxes: -€5,802
- Other debts +€1,539
up €1,539 (+16.5%), from €9,333 to €10,872
- Depreciation +€14,720
up €14,720 (+1348.2%), from €1,092 to €15,812
- Gross operating margin +€4,481
up €4,481 (+17.3%), from €25,869 to €30,350
- Financial charges +€4,471
up €4,471 (+271.6%), from €1,646 to €6,117
- Taxes +€761
up €761 (+61.3%), from €1,242 to €2,002
- Other operating charges +€423
new in 2025: €423
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 | €111,487 | €148,501 | +€37,014 | +33.2% |
| Fixed assets | 21/28 | €80,908 | €117,150 | +€36,242 | +44.8% |
| Tangible fixed assets | 22/27 | €80,908 | €117,150 | +€36,242 | +44.8% |
| Land and buildings | 22 | €80,908 | €77,218 | -€3,690 | -4.6% |
| Furniture and vehicles | 24 | - | €39,932 | +€39,932 | |
| Current assets | 29/58 | €30,579 | €31,351 | +€772 | +2.5% |
| Amounts receivable within one year | 40/41 | €17,582 | €23,721 | +€6,139 | +34.9% |
| Trade receivables | 40 | €16,744 | €23,721 | +€6,976 | +41.7% |
| Other amounts receivable | 41 | €837 | - | -€837 | |
| Cash at bank and in hand | 54/58 | €12,997 | €7,630 | -€5,367 | -41.3% |
| Total equity and liabilities | 10/49 | €111,487 | €148,501 | +€37,014 | +33.2% |
| Equity | 10/15 | €6,649 | €12,648 | +€5,999 | +90.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,649 | €9,648 | +€5,999 | +164.4% |
| Amounts payable | 17/49 | €104,838 | €135,853 | +€31,015 | +29.6% |
| Amounts payable after more than one year | 17 | €77,140 | €98,639 | +€21,499 | +27.9% |
| Financial debts | 170/4 | €77,140 | €98,639 | +€21,499 | +27.9% |
| Amounts payable within one year | 42/48 | €27,698 | €37,214 | +€9,516 | +34.4% |
| Current portion of amounts payable after more than one year | 42 | €3,909 | €15,547 | +€11,639 | +297.8% |
| Trade debts | 44 | €1,013 | €1,153 | +€140 | +13.8% |
| Suppliers | 440/4 | €1,013 | €1,153 | +€140 | +13.8% |
| Taxes, remuneration and social security | 45 | €13,444 | €9,641 | -€3,802 | -28.3% |
| Taxes | 450/3 | €13,444 | €7,641 | -€5,802 | -43.2% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €9,333 | €10,872 | +€1,539 | +16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,092 | €15,812 | +€14,720 | +1348.2% |
| Other operating charges | 640/8 | - | €423 | +€423 | |
| Non-recurring operating charges | 66A | €18,240 | - | -€18,240 | |
| Gross operating margin | 9900 | €25,869 | €30,350 | +€4,481 | +17.3% |
| Operating profit (loss) | 9901 | €6,537 | €14,115 | +€7,578 | +115.9% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €1,646 | €6,117 | +€4,471 | +271.6% |
| Recurring financial charges | 65 | €1,646 | €6,117 | +€4,471 | +271.6% |
| Profit (loss) for the period before taxes | 9903 | €4,891 | €8,001 | +€3,111 | +63.6% |
| Income taxes | 67/77 | €1,242 | €2,002 | +€761 | +61.3% |
| Profit (loss) for the period | 9904 | €3,649 | €5,999 | +€2,350 | +64.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,649 | €5,999 | +€2,350 | +64.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.