YPRASCO: 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.
YPRASCO
Largest movements
- Financial fixed assets +€69,000
up €69,000 (+5.4%), from €1.3m to €1.3m
- Debts after one year +€77,675
up €77,675 (+20.4%), from €380,538 to €458,213
- Financial charges +€7,639
up €7,639 (+1,280%), from €597 to €8,235
- Financial income -€852
down €852 (-15.1%), from €5,657 to €4,805
- Gross operating margin +€774
up €774 (+40.3%), from -€1,923 to -€1,149
- Other operating charges +€31
up €31 (+3.2%), from €968 to €998
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 | €1,282,597 | €1,354,694 | +€72,097 | +5.6% |
| Fixed assets | 21/28 | €1,275,000 | €1,344,000 | +€69,000 | +5.4% |
| Financial fixed assets | 28 | €1,275,000 | €1,344,000 | +€69,000 | +5.4% |
| Current assets | 29/58 | €7,597 | €10,694 | +€3,097 | +40.8% |
| Cash at bank and in hand | 54/58 | €709 | €502 | -€207 | -29.2% |
| Deferred charges and accrued income | 490/1 | €6,887 | €10,192 | +€3,305 | +48.0% |
| Total equity and liabilities | 10/49 | €1,282,597 | €1,354,694 | +€72,097 | +5.6% |
| Equity | 10/15 | €902,059 | €896,481 | -€5,578 | -0.6% |
| Contributions | 10/11 | €856,200 | €856,200 | = | 0.0% |
| Reserves | 13 | €164,202 | €164,202 | = | 0.0% |
| Distributable reserves | 133 | €164,202 | €164,202 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€118,343 | -€123,921 | -€5,578 | -4.7% |
| Amounts payable | 17/49 | €380,538 | €458,213 | +€77,675 | +20.4% |
| Amounts payable after more than one year | 17 | €380,538 | €458,213 | +€77,675 | +20.4% |
| Financial debts | 170/4 | €380,538 | €458,213 | +€77,675 | +20.4% |
| Amounts payable within one year | 42/48 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Gross operating margin | 9900 | -€1,923 | -€1,149 | +€774 | +40.3% |
| Operating profit (loss) | 9901 | -€2,890 | -€2,147 | +€743 | +25.7% |
| Financial income | 75/76B | €5,657 | €4,805 | -€852 | -15.1% |
| Recurring financial income | 75 | €5,657 | €4,805 | -€852 | -15.1% |
| Financial charges | 65/66B | €597 | €8,235 | +€7,639 | +1,280% |
| Recurring financial charges | 65 | €597 | €8,235 | +€7,639 | +1,280% |
| Profit (loss) for the period before taxes | 9903 | €2,170 | -€5,578 | -€7,748 | |
| Profit (loss) for the period | 9904 | €2,170 | -€5,578 | -€7,748 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,170 | -€5,578 | -€7,748 |
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 13 October 2026 via checked.be.