YPOC: 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.
YPOC
Largest movements
- Current investments +€56,483
up €56,483 (+56.5%), from €100,000 to €156,483
- Tangible fixed assets +€52,363
up €52,363 (+311.9%), from €16,787 to €69,150
of which Furniture and vehicles: +€49,062
- Cash -€16,410
down €16,410 (-28.2%), from €58,249 to €41,839
mainly Investment in fixed assets (net) (-€66,409) and Current investments (-€56,483)
- Receivables within one year -€5,678
down €5,678 (-24.1%), from €23,541 to €17,863
of which Trade receivables: -€5,410
- Reserves +€47,302
up €47,302 (+31.1%), from €152,216 to €199,517
- Other debts +€17,913
up €17,913 (+185.0%), from €9,683 to €27,596
- Debts after one year +€15,578
new in 2025: €15,578
- Trade debts -€7,314
down €7,314 (-68.2%), from €10,717 to €3,403
- Tax, wage and social debts +€7,024
up €7,024 (+49.0%), from €14,326 to €21,350
- Gross operating margin +€31,467
up €31,467 (+61.7%), from €51,029 to €82,496
- Taxes +€6,630
up €6,630 (+50.3%), from €13,179 to €19,809
- Depreciation +€3,771
up €3,771 (+36.7%), from €10,276 to €14,046
- Financial charges +€1,858
up €1,858 (+274.0%), from €678 to €2,536
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 | €199,341 | €286,443 | +€87,102 | +43.7% |
| Fixed assets | 21/28 | €16,787 | €69,150 | +€52,363 | +311.9% |
| Tangible fixed assets | 22/27 | €16,787 | €69,150 | +€52,363 | +311.9% |
| Land and buildings | 22 | €2,582 | €6,336 | +€3,754 | +145.4% |
| Plant, machinery and equipment | 23 | €293 | €160 | -€133 | -45.5% |
| Furniture and vehicles | 24 | €13,592 | €62,654 | +€49,062 | +361.0% |
| Other tangible fixed assets | 26 | €320 | - | -€320 | |
| Current assets | 29/58 | €182,554 | €217,293 | +€34,739 | +19.0% |
| Amounts receivable within one year | 40/41 | €23,541 | €17,863 | -€5,678 | -24.1% |
| Trade receivables | 40 | €22,932 | €17,522 | -€5,410 | -23.6% |
| Other amounts receivable | 41 | €610 | €342 | -€268 | -44.0% |
| Current investments | 50/53 | €100,000 | €156,483 | +€56,483 | +56.5% |
| Cash at bank and in hand | 54/58 | €58,249 | €41,839 | -€16,410 | -28.2% |
| Deferred charges and accrued income | 490/1 | €764 | €1,108 | +€345 | +45.1% |
| Total equity and liabilities | 10/49 | €199,341 | €286,443 | +€87,102 | +43.7% |
| Equity | 10/15 | €164,616 | €211,917 | +€47,302 | +28.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €152,216 | €199,517 | +€47,302 | +31.1% |
| Distributable reserves | 133 | €152,216 | €199,517 | +€47,302 | +31.1% |
| Amounts payable | 17/49 | €34,725 | €74,525 | +€39,800 | +114.6% |
| Amounts payable after more than one year | 17 | - | €15,578 | +€15,578 | |
| Financial debts | 170/4 | - | €15,578 | +€15,578 | |
| Amounts payable within one year | 42/48 | €34,725 | €58,947 | +€24,222 | +69.8% |
| Current portion of amounts payable after more than one year | 42 | - | €6,599 | +€6,599 | |
| Trade debts | 44 | €10,717 | €3,403 | -€7,314 | -68.2% |
| Suppliers | 440/4 | €10,717 | €3,403 | -€7,314 | -68.2% |
| Taxes, remuneration and social security | 45 | €14,326 | €21,350 | +€7,024 | +49.0% |
| Taxes | 450/3 | €14,326 | €21,350 | +€7,024 | +49.0% |
| Other amounts payable | 47/48 | €9,683 | €27,596 | +€17,913 | +185.0% |
| Non-recurring operating income | 76A | - | €10,651 | +€10,651 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,276 | €14,046 | +€3,771 | +36.7% |
| Other operating charges | 640/8 | €720 | €620 | -€100 | -13.9% |
| Non-recurring operating charges | 66A | €523 | €320 | -€203 | -38.8% |
| Gross operating margin | 9900 | €51,029 | €82,496 | +€31,467 | +61.7% |
| Operating profit (loss) | 9901 | €39,510 | €67,509 | +€27,999 | +70.9% |
| Financial income | 75/76B | €2,034 | €2,137 | +€103 | +5.1% |
| Recurring financial income | 75 | €2,034 | €2,137 | +€103 | +5.1% |
| Financial charges | 65/66B | €678 | €2,536 | +€1,858 | +274.0% |
| Recurring financial charges | 65 | €678 | €2,536 | +€1,858 | +274.0% |
| Profit (loss) for the period before taxes | 9903 | €40,866 | €67,111 | +€26,245 | +64.2% |
| Income taxes | 67/77 | €13,179 | €19,809 | +€6,630 | +50.3% |
| Profit (loss) for the period | 9904 | €27,687 | €47,302 | +€19,615 | +70.8% |
| Profit (loss) for the period to be appropriated | 9905 | €27,687 | €47,302 | +€19,615 | +70.8% |
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 11 October 2026 via checked.be.