YPIMMO: 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.
YPIMMO
Largest movements
- Cash +€3,946
up €3,946 (+166.6%), from €2,369 to €6,315
mainly Depreciation (+€3,296) and Net result for the year (+€3,126)
- Tangible fixed assets -€3,296
down €3,296 (-33.1%), from €9,965 to €6,669
- Profit (loss) carried forward +€3,126
up €3,126 (+11.2%), from -€27,915 to -€24,789
- Other debts -€2,969
down €2,969 (-9.4%), from €31,697 to €28,728
- Trade debts +€579
up €579 (+73.7%), from €786 to €1,365
- Gross operating margin +€15,119
up €15,119, from -€7,772 to €7,347
- Depreciation +€3,296
up €3,296, from €0 to €3,296
- Other operating charges -€328
down €328 (-29.1%), from €1,127 to €799
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 | €12,628 | €13,364 | +€736 | +5.8% |
| Fixed assets | 21/28 | €9,965 | €6,669 | -€3,296 | -33.1% |
| Tangible fixed assets | 22/27 | €9,965 | €6,669 | -€3,296 | -33.1% |
| Furniture and vehicles | 24 | €9,965 | €6,669 | -€3,296 | -33.1% |
| Current assets | 29/58 | €2,662 | €6,695 | +€4,032 | +151.5% |
| Amounts receivable within one year | 40/41 | €293 | €379 | +€86 | +29.4% |
| Other amounts receivable | 41 | €293 | €379 | +€86 | +29.4% |
| Cash at bank and in hand | 54/58 | €2,369 | €6,315 | +€3,946 | +166.6% |
| Total equity and liabilities | 10/49 | €12,628 | €13,364 | +€736 | +5.8% |
| Equity | 10/15 | -€19,855 | -€16,729 | +€3,126 | +15.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 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 | -€27,915 | -€24,789 | +€3,126 | +11.2% |
| Amounts payable | 17/49 | €32,483 | €30,093 | -€2,390 | -7.4% |
| Amounts payable within one year | 42/48 | €32,483 | €30,093 | -€2,390 | -7.4% |
| Trade debts | 44 | €786 | €1,365 | +€579 | +73.7% |
| Suppliers | 440/4 | €786 | €1,365 | +€579 | +73.7% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €31,697 | €28,728 | -€2,969 | -9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €3,296 | +€3,296 | |
| Other operating charges | 640/8 | €1,127 | €799 | -€328 | -29.1% |
| Gross operating margin | 9900 | -€7,772 | €7,347 | +€15,119 | |
| Operating profit (loss) | 9901 | -€8,899 | €3,252 | +€12,150 | |
| Financial charges | 65/66B | €74 | €126 | +€52 | +70.9% |
| Recurring financial charges | 65 | €74 | €126 | +€52 | +70.9% |
| Profit (loss) for the period before taxes | 9903 | -€8,972 | €3,126 | +€12,098 | |
| Profit (loss) for the period | 9904 | -€8,972 | €3,126 | +€12,098 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,972 | €3,126 | +€12,098 |
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.