YPRA-PRESS: 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.
YPRA-PRESS
Largest movements
- Stocks and contracts +€25,724
up €25,724 (+24.0%), from €107,292 to €133,017
- Cash -€21,112
down €21,112 (-21.7%), from €97,115 to €76,003
mainly Investment in fixed assets (net) (-€29,399) and Stocks and contracts (-€25,724)
- Tangible fixed assets -€15,078
down €15,078 (-7.6%), from €198,601 to €183,523
of which Land and buildings: -€10,552
- Receivables within one year -€7,671
down €7,671 (-35.7%), from €21,514 to €13,843
of which Trade receivables: -€7,922
- Debts after one year -€24,854
down €24,854 (-19.8%), from €125,226 to €100,372
- Taxes -€9,140
down €9,140 (-64.6%), from €14,140 to €5,000
- Gross operating margin -€6,524
down €6,524 (-10.2%), from €63,829 to €57,305
- Depreciation +€3,754
up €3,754 (+9.2%), from €40,723 to €44,477
- Financial charges +€1,965
up €1,965 (+54.1%), from €3,635 to €5,600
- Other operating charges -€1,042
down €1,042 (-42.1%), from €2,475 to €1,433
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.
Derived cash bridge
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 | €424,522 | €406,386 | -€18,136 | -4.3% |
| Fixed assets | 21/28 | €198,601 | €183,523 | -€15,078 | -7.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €198,601 | €183,523 | -€15,078 | -7.6% |
| Land and buildings | 22 | €185,690 | €175,138 | -€10,552 | -5.7% |
| Plant, machinery and equipment | 23 | €2,872 | €2,382 | -€491 | -17.1% |
| Furniture and vehicles | 24 | €10,038 | €6,003 | -€4,035 | -40.2% |
| Current assets | 29/58 | €225,921 | €222,863 | -€3,058 | -1.4% |
| Stocks and contracts in progress | 3 | €107,292 | €133,017 | +€25,724 | +24.0% |
| Stocks | 30/36 | €107,292 | €133,017 | +€25,724 | +24.0% |
| Amounts receivable within one year | 40/41 | €21,514 | €13,843 | -€7,671 | -35.7% |
| Trade receivables | 40 | €16,745 | €8,823 | -€7,922 | -47.3% |
| Other amounts receivable | 41 | €4,769 | €5,020 | +€251 | +5.3% |
| Cash at bank and in hand | 54/58 | €97,115 | €76,003 | -€21,112 | -21.7% |
| Total equity and liabilities | 10/49 | €424,522 | €406,386 | -€18,136 | -4.3% |
| Equity | 10/15 | €240,868 | €241,263 | +€395 | +0.2% |
| Contributions | 10/11 | €73,600 | €73,600 | = | 0.0% |
| Reserves | 13 | €21,783 | €21,783 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,231 | €3,231 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,231 | €3,231 | = | 0.0% |
| Distributable reserves | 133 | €18,552 | €18,552 | = | 0.0% |
| Profit (loss) carried forward | 14 | €145,486 | €145,881 | +€395 | +0.3% |
| Amounts payable | 17/49 | €183,653 | €165,122 | -€18,531 | -10.1% |
| Amounts payable after more than one year | 17 | €125,226 | €100,372 | -€24,854 | -19.8% |
| Financial debts | 170/4 | €125,226 | €100,372 | -€24,854 | -19.8% |
| Amounts payable within one year | 42/48 | €58,427 | €64,750 | +€6,323 | +10.8% |
| Current portion of amounts payable after more than one year | 42 | €24,878 | €25,086 | +€208 | +0.8% |
| Trade debts | 44 | €13,647 | €17,165 | +€3,517 | +25.8% |
| Suppliers | 440/4 | €13,647 | €17,165 | +€3,517 | +25.8% |
| Taxes, remuneration and social security | 45 | €1,926 | €5,716 | +€3,790 | +197% |
| Remuneration and social security | 454/9 | €1,926 | €5,716 | +€3,790 | +197% |
| Other amounts payable | 47/48 | €17,976 | €16,784 | -€1,192 | -6.6% |
| Remuneration, social security and pensions | 62 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,723 | €44,477 | +€3,754 | +9.2% |
| Other operating charges | 640/8 | €2,475 | €1,433 | -€1,042 | -42.1% |
| Gross operating margin | 9900 | €63,829 | €57,305 | -€6,524 | -10.2% |
| Operating profit (loss) | 9901 | €20,244 | €10,995 | -€9,248 | -45.7% |
| Financial income | 75/76B | €26 | - | -€26 | |
| Recurring financial income | 75 | €26 | - | -€26 | |
| Financial charges | 65/66B | €3,635 | €5,600 | +€1,965 | +54.1% |
| Recurring financial charges | 65 | €3,635 | €5,600 | +€1,965 | +54.1% |
| Profit (loss) for the period before taxes | 9903 | €16,634 | €5,395 | -€11,239 | -67.6% |
| Income taxes | 67/77 | €14,140 | €5,000 | -€9,140 | -64.6% |
| Profit (loss) for the period | 9904 | €2,495 | €395 | -€2,100 | -84.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,495 | €395 | -€2,100 | -84.2% |
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 16 October 2026 via checked.be.