YPM: 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.
YPM
Largest movements
- Cash -€12,667
down €12,667 (-51.4%), from €24,663 to €11,996
mainly Contributions, distributions and other (-€42,198)
- Tangible fixed assets -€3,273
down €3,273 (-39.2%), from €8,351 to €5,079
- Receivables within one year -€1,980
down €1,980 (-15.3%), from €12,975 to €10,995
of which Other amounts receivable: -€5,576
- Deferred charges and accrued income -€1,463
down €1,463 (-54.9%), from €2,663 to €1,200
- Reserves -€26,394
down €26,394 (-33.5%), from €78,843 to €52,449
of which Distributable reserves: -€26,394
- Tax, wage and social debts +€5,294
up €5,294 (+153.5%), from €3,450 to €8,744
- Gross operating margin +€19,497
up €19,497 (+331.5%), from €5,882 to €25,379
- Taxes +€5,819
up €5,819 (+279.6%), from €2,081 to €7,901
- Financial income +€1,194
up €1,194 (+30.7%), from €3,895 to €5,090
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 | €144,653 | €125,270 | -€19,383 | -13.4% |
| Fixed assets | 21/28 | €8,351 | €5,079 | -€3,273 | -39.2% |
| Tangible fixed assets | 22/27 | €8,351 | €5,079 | -€3,273 | -39.2% |
| Furniture and vehicles | 24 | €8,351 | €5,079 | -€3,273 | -39.2% |
| Current assets | 29/58 | €136,302 | €120,191 | -€16,111 | -11.8% |
| Amounts receivable after more than one year | 29 | €96,000 | €96,000 | = | 0.0% |
| Other amounts receivable | 291 | €96,000 | €96,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,975 | €10,995 | -€1,980 | -15.3% |
| Trade receivables | 40 | €7,398 | €10,995 | +€3,597 | +48.6% |
| Other amounts receivable | 41 | €5,576 | €0 | -€5,576 | -100.0% |
| Cash at bank and in hand | 54/58 | €24,663 | €11,996 | -€12,667 | -51.4% |
| Deferred charges and accrued income | 490/1 | €2,663 | €1,200 | -€1,463 | -54.9% |
| Total equity and liabilities | 10/49 | €144,653 | €125,270 | -€19,383 | -13.4% |
| Equity | 10/15 | €97,443 | €71,049 | -€26,394 | -27.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €78,843 | €52,449 | -€26,394 | -33.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €76,983 | €50,589 | -€26,394 | -34.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €47,210 | €54,220 | +€7,011 | +14.8% |
| Amounts payable after more than one year | 17 | €30,600 | €30,600 | = | 0.0% |
| Financial debts | 170/4 | €30,600 | €30,600 | = | 0.0% |
| Amounts payable within one year | 42/48 | €15,410 | €22,420 | +€7,011 | +45.5% |
| Trade debts | 44 | €2,834 | €3,350 | +€516 | +18.2% |
| Suppliers | 440/4 | €2,834 | €3,350 | +€516 | +18.2% |
| Taxes, remuneration and social security | 45 | €3,450 | €8,744 | +€5,294 | +153.5% |
| Taxes | 450/3 | €3,450 | €8,744 | +€5,294 | +153.5% |
| Other amounts payable | 47/48 | €9,126 | €10,326 | +€1,200 | +13.1% |
| Accrued charges and deferred income | 492/3 | €1,200 | €1,200 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,273 | €3,273 | = | 0.0% |
| Other operating charges | 640/8 | €1,150 | €1,241 | +€91 | +7.9% |
| Gross operating margin | 9900 | €5,882 | €25,379 | +€19,497 | +331.5% |
| Operating profit (loss) | 9901 | €1,459 | €20,866 | +€19,406 | +1330.0% |
| Financial income | 75/76B | €3,895 | €5,090 | +€1,194 | +30.7% |
| Recurring financial income | 75 | €3,895 | €5,090 | +€1,194 | +30.7% |
| Financial charges | 65/66B | €2,219 | €2,250 | +€31 | +1.4% |
| Recurring financial charges | 65 | €2,219 | €2,250 | +€31 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €3,135 | €23,705 | +€20,570 | +656.1% |
| Income taxes | 67/77 | €2,081 | €7,901 | +€5,819 | +279.6% |
| Profit (loss) for the period | 9904 | €1,054 | €15,804 | +€14,750 | +1399.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,054 | €15,804 | +€14,750 | +1399.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.