YPRACAMP: 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.
YPRACAMP
Largest movements
- Tangible fixed assets -€265,855
down €265,855 (-74.7%), from €355,959 to €90,104
- Receivables within one year +€48,415
up €48,415 (+42.1%), from €114,947 to €163,362
of which Trade receivables: +€44,982
- Cash +€15,665
up €15,665 (+10.8%), from €145,557 to €161,222
mainly Investment in fixed assets (net) (+€241,969) and Other debts (+€100,000)
- Profit (loss) carried forward -€167,636
new in 2025: -€167,636
- Reserves -€100,000
down €100,000 (-23.2%), from €431,317 to €331,317
- Other debts +€100,000
up €100,000 (+3067.5%), from €3,260 to €103,260
- Accrued charges and deferred income +€43,217
up €43,217 (+63.8%), from €67,731 to €110,948
- Trade debts -€37,904
down €37,904 (-70.6%), from €53,659 to €15,755
- Gross operating margin -€377,587
down €377,587 (-83.2%), from €454,072 to €76,485
- Staff costs -€207,346
down €207,346 (-92.1%), from €225,224 to €17,878
- Other operating charges +€171,284
up €171,284 (+1107.8%), from €15,461 to €186,745
- Depreciation -€56,098
down €56,098 (-68.9%), from €81,437 to €25,339
- Taxes -€40,748
down €40,748 (-99.3%), from €41,051 to €303
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 | €670,868 | €467,847 | -€203,021 | -30.3% |
| Fixed assets | 21/28 | €358,042 | €90,734 | -€267,308 | -74.7% |
| Intangible fixed assets | 21 | €2,083 | €629 | -€1,453 | -69.8% |
| Tangible fixed assets | 22/27 | €355,959 | €90,104 | -€265,855 | -74.7% |
| Land and buildings | 22 | €166,458 | €43,711 | -€122,747 | -73.7% |
| Plant, machinery and equipment | 23 | €141,060 | €15,568 | -€125,492 | -89.0% |
| Furniture and vehicles | 24 | €48,441 | €30,826 | -€17,615 | -36.4% |
| Current assets | 29/58 | €312,826 | €377,113 | +€64,286 | +20.6% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €114,947 | €163,362 | +€48,415 | +42.1% |
| Trade receivables | 40 | €80,956 | €125,938 | +€44,982 | +55.6% |
| Other amounts receivable | 41 | €33,992 | €37,425 | +€3,433 | +10.1% |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €145,557 | €161,222 | +€15,665 | +10.8% |
| Deferred charges and accrued income | 490/1 | €2,322 | €2,529 | +€207 | +8.9% |
| Total equity and liabilities | 10/49 | €670,868 | €467,847 | -€203,021 | -30.3% |
| Equity | 10/15 | €476,317 | €208,681 | -€267,636 | -56.2% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Reserves | 13 | €431,317 | €331,317 | -€100,000 | -23.2% |
| Distributable reserves | 133 | €431,317 | €331,317 | -€100,000 | -23.2% |
| Profit (loss) carried forward | 14 | - | -€167,636 | -€167,636 | |
| Amounts payable | 17/49 | €194,551 | €259,166 | +€64,615 | +33.2% |
| Amounts payable after more than one year | 17 | €25,724 | €11,454 | -€14,270 | -55.5% |
| Financial debts | 170/4 | €25,724 | €11,454 | -€14,270 | -55.5% |
| Amounts payable within one year | 42/48 | €101,096 | €136,763 | +€35,667 | +35.3% |
| Current portion of amounts payable after more than one year | 42 | €29,985 | €14,270 | -€15,715 | -52.4% |
| Financial debts | 43 | - | €74 | +€74 | |
| Credit institutions | 430/8 | - | €74 | +€74 | |
| Trade debts | 44 | €53,659 | €15,755 | -€37,904 | -70.6% |
| Suppliers | 440/4 | €53,659 | €15,755 | -€37,904 | -70.6% |
| Taxes, remuneration and social security | 45 | €14,192 | €3,405 | -€10,787 | -76.0% |
| Taxes | 450/3 | €892 | €2,673 | +€1,781 | +199.7% |
| Remuneration and social security | 454/9 | €13,301 | €732 | -€12,568 | -94.5% |
| Other amounts payable | 47/48 | €3,260 | €103,260 | +€100,000 | +3067.5% |
| Accrued charges and deferred income | 492/3 | €67,731 | €110,948 | +€43,217 | +63.8% |
| Non-recurring operating income | 76A | - | €119,049 | +€119,049 | |
| Remuneration, social security and pensions | 62 | €225,224 | €17,878 | -€207,346 | -92.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81,437 | €25,339 | -€56,098 | -68.9% |
| Other operating charges | 640/8 | €15,461 | €186,745 | +€171,284 | +1107.8% |
| Non-recurring operating charges | 66A | €111 | €12,873 | +€12,762 | +11460.2% |
| Gross operating margin | 9900 | €454,072 | €76,485 | -€377,587 | -83.2% |
| Operating profit (loss) | 9901 | €131,839 | -€166,351 | -€298,189 | |
| Financial income | 75/76B | €2,022 | €2,092 | +€70 | +3.5% |
| Recurring financial income | 75 | €2,022 | €2,092 | +€70 | +3.5% |
| Financial charges | 65/66B | €5,317 | €3,075 | -€2,241 | -42.2% |
| Recurring financial charges | 65 | €5,317 | €3,075 | -€2,241 | -42.2% |
| Profit (loss) for the period before taxes | 9903 | €128,544 | -€167,334 | -€295,878 | |
| Income taxes | 67/77 | €41,051 | €303 | -€40,748 | -99.3% |
| Profit (loss) for the period | 9904 | €87,494 | -€167,636 | -€255,130 | |
| Profit (loss) for the period to be appropriated | 9905 | €87,494 | -€167,636 | -€255,130 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.