YPRALU: 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.
YPRALU
Largest movements
- Tangible fixed assets -€6,660
down €6,660 (-8.5%), from €78,780 to €72,120
- Cash +€4,784
up €4,784 (+13.1%), from €36,498 to €41,282
mainly Depreciation (+€6,660) and Receivables within one year (+€2,500)
- Receivables within one year -€2,500
down €2,500 (-31.3%), from €8,000 to €5,500
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€2,261
down €2,261 (-44.7%), from €5,053 to €2,793
- Other operating charges -€1,437
down €1,437 (-71.5%), from €2,010 to €573
- Financial income +€475
up €475 (+42.8%), from €1,110 to €1,585
- Depreciation -€300
down €300 (-4.3%), from €6,960 to €6,660
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 | €195,789 | €192,890 | -€2,900 | -1.5% |
| Fixed assets | 21/28 | €78,780 | €72,120 | -€6,660 | -8.5% |
| Tangible fixed assets | 22/27 | €78,780 | €72,120 | -€6,660 | -8.5% |
| Land and buildings | 22 | €78,780 | €72,120 | -€6,660 | -8.5% |
| Current assets | 29/58 | €117,009 | €120,770 | +€3,760 | +3.2% |
| Amounts receivable after more than one year | 29 | €72,502 | €73,978 | +€1,477 | +2.0% |
| Other amounts receivable | 291 | €72,502 | €73,978 | +€1,477 | +2.0% |
| Amounts receivable within one year | 40/41 | €8,000 | €5,500 | -€2,500 | -31.3% |
| Trade receivables | 40 | €8,000 | €5,500 | -€2,500 | -31.3% |
| Current investments | 50/53 | €10 | €10 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €36,498 | €41,282 | +€4,784 | +13.1% |
| Total equity and liabilities | 10/49 | €195,789 | €192,890 | -€2,900 | -1.5% |
| Equity | 10/15 | €188,253 | €186,296 | -€1,958 | -1.0% |
| Contributions | 10/11 | €118,600 | €118,600 | = | 0.0% |
| Capital | 10 | €118,600 | €118,600 | = | 0.0% |
| Issued capital | 100 | €118,600 | €118,600 | = | 0.0% |
| Reserves | 13 | €23,148 | €21,235 | -€1,913 | -8.3% |
| Non-distributable reserves | 130/1 | €4,337 | €4,337 | = | 0.0% |
| Legal reserve | 130 | €4,337 | €4,337 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,300 | €13,388 | -€1,913 | -12.5% |
| Distributable reserves | 133 | €3,510 | €3,510 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,505 | €46,460 | -€45 | -0.1% |
| Provisions and deferred taxes | 16 | €7,536 | €6,594 | -€942 | -12.5% |
| Deferred taxes | 168 | €7,536 | €6,594 | -€942 | -12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,960 | €6,660 | -€300 | -4.3% |
| Other operating charges | 640/8 | €2,010 | €573 | -€1,437 | -71.5% |
| Gross operating margin | 9900 | €5,053 | €2,793 | -€2,261 | -44.7% |
| Operating profit (loss) | 9901 | -€3,917 | -€4,441 | -€524 | -13.4% |
| Financial income | 75/76B | €1,110 | €1,585 | +€475 | +42.8% |
| Recurring financial income | 75 | €1,110 | €1,585 | +€475 | +42.8% |
| Financial charges | 65/66B | €39 | €44 | +€5 | +11.6% |
| Recurring financial charges | 65 | €39 | €44 | +€5 | +11.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,847 | -€2,899 | -€53 | -1.9% |
| Transfer from deferred taxes | 780 | €942 | €942 | = | 0.0% |
| Income taxes | 67/77 | €40 | €0 | -€39 | -98.8% |
| Profit (loss) for the period | 9904 | -€1,944 | -€1,958 | -€13 | -0.7% |
| Transfer from tax-exempt reserves | 789 | €1,913 | €1,913 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€32 | -€45 | -€13 | -41.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.