YPMA: 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.
YPMA
Largest movements
- Tangible fixed assets +€90,816
up €90,816 (+15.2%), from €596,058 to €686,874
of which Furniture and vehicles: +€108,470
- Receivables within one year -€43,864
down €43,864 (-58.1%), from €75,443 to €31,579
of which Trade receivables: -€39,039
- Cash +€31,276
up €31,276 (+28.4%), from €110,009 to €141,285
mainly Depreciation (+€60,768) and Other debts (+€48,975)
- Other debts +€48,975
up €48,975 (+16.8%), from €290,998 to €339,973
- Reserves +€23,742
up €23,742 (+6.7%), from €355,631 to €379,373
- Gross operating margin +€53,910
up €53,910 (+77.2%), from €69,810 to €123,720
- Depreciation +€23,704
up €23,704 (+64.0%), from €37,064 to €60,768
- Taxes +€6,861
up €6,861 (+284.3%), from €2,413 to €9,274
- Financial charges +€4,303
up €4,303 (+20.3%), from €21,247 to €25,550
- Other operating charges -€1,313
down €1,313 (-23.0%), from €5,704 to €4,391
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 | €787,763 | €864,507 | +€76,744 | +9.7% |
| Fixed assets | 21/28 | €596,083 | €686,899 | +€90,816 | +15.2% |
| Tangible fixed assets | 22/27 | €596,058 | €686,874 | +€90,816 | +15.2% |
| Land and buildings | 22 | €483,170 | €467,353 | -€15,817 | -3.3% |
| Plant, machinery and equipment | 23 | €4,343 | €3,257 | -€1,086 | -25.0% |
| Furniture and vehicles | 24 | €6,372 | €114,842 | +€108,470 | +1702.3% |
| Other tangible fixed assets | 26 | €102,173 | €101,422 | -€751 | -0.7% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €191,680 | €177,608 | -€14,072 | -7.3% |
| Amounts receivable within one year | 40/41 | €75,443 | €31,579 | -€43,864 | -58.1% |
| Trade receivables | 40 | €62,518 | €23,479 | -€39,039 | -62.4% |
| Other amounts receivable | 41 | €12,925 | €8,100 | -€4,825 | -37.3% |
| Cash at bank and in hand | 54/58 | €110,009 | €141,285 | +€31,276 | +28.4% |
| Deferred charges and accrued income | 490/1 | €6,228 | €4,744 | -€1,484 | -23.8% |
| Total equity and liabilities | 10/49 | €787,763 | €864,507 | +€76,744 | +9.7% |
| Equity | 10/15 | €455,631 | €479,373 | +€23,742 | +5.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €355,631 | €379,373 | +€23,742 | +6.7% |
| Distributable reserves | 133 | €355,631 | €379,373 | +€23,742 | +6.7% |
| Amounts payable | 17/49 | €332,132 | €385,134 | +€53,002 | +16.0% |
| Amounts payable within one year | 42/48 | €311,000 | €359,763 | +€48,763 | +15.7% |
| Trade debts | 44 | €1,414 | €1,756 | +€342 | +24.2% |
| Suppliers | 440/4 | €1,414 | €1,756 | +€342 | +24.2% |
| Taxes, remuneration and social security | 45 | €18,588 | €18,034 | -€554 | -3.0% |
| Taxes | 450/3 | €18,588 | €18,034 | -€554 | -3.0% |
| Other amounts payable | 47/48 | €290,998 | €339,973 | +€48,975 | +16.8% |
| Accrued charges and deferred income | 492/3 | €21,132 | €25,371 | +€4,239 | +20.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,064 | €60,768 | +€23,704 | +64.0% |
| Other operating charges | 640/8 | €5,704 | €4,391 | -€1,313 | -23.0% |
| Gross operating margin | 9900 | €69,810 | €123,720 | +€53,910 | +77.2% |
| Operating profit (loss) | 9901 | €27,042 | €58,561 | +€31,519 | +116.6% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €21,247 | €25,550 | +€4,303 | +20.3% |
| Recurring financial charges | 65 | €21,247 | €25,550 | +€4,303 | +20.3% |
| Profit (loss) for the period before taxes | 9903 | €5,795 | €33,016 | +€27,221 | +469.7% |
| Income taxes | 67/77 | €2,413 | €9,274 | +€6,861 | +284.3% |
| Profit (loss) for the period | 9904 | €3,382 | €23,742 | +€20,360 | +602.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,382 | €23,742 | +€20,360 | +602.0% |
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 2 October 2026 via checked.be.