YPRAUTO: 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.
YPRAUTO
Largest movements
- Stocks and contracts +€411,891
up €411,891 (+36.3%), from €1.1m to €1.5m
- Current investments -€322,634
down €322,634 (-38.7%), from €834,000 to €511,366
- Cash -€262,452
down €262,452 (-39.6%), from €663,285 to €400,833
mainly Contributions, distributions and other (-€563,632) and Stocks and contracts (-€411,891)
- Receivables within one year -€61,139
down €61,139 (-28.9%), from €211,196 to €150,058
of which Trade receivables: -€75,160
- Tangible fixed assets -€41,681
down €41,681 (-12.9%), from €323,306 to €281,626
of which Land and buildings: -€29,042
- Reserves -€349,936
down €349,936 (-13.4%), from €2.6m to €2.3m
of which Distributable reserves: -€349,936
- Trade debts +€136,471
up €136,471 (+687.7%), from €19,844 to €156,314
- Other debts -€43,628
down €43,628 (-15.7%), from €278,700 to €235,072
- Advances received -€42,953
down €42,953 (-94.5%), from €45,459 to €2,506
- Turnover -€1.9m
down €1.9m (-18.9%), from €10.1m to €8.2m
- Purchases and services -€1.8m
down €1.8m (-18.7%), from €9.5m to €7.8m
- Gross operating margin -€149,183
down €149,183 (-25.2%), from €592,558 to €443,375
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 | €3,172,712 | €2,896,605 | -€276,107 | -8.7% |
| Fixed assets | 21/28 | €328,607 | €286,835 | -€41,772 | -12.7% |
| Intangible fixed assets | 21 | €166 | €30 | -€136 | -82.0% |
| Tangible fixed assets | 22/27 | €323,306 | €281,626 | -€41,681 | -12.9% |
| Land and buildings | 22 | €218,109 | €189,066 | -€29,042 | -13.3% |
| Plant, machinery and equipment | 23 | €9,453 | €16,036 | +€6,583 | +69.6% |
| Furniture and vehicles | 24 | €95,745 | €76,523 | -€19,222 | -20.1% |
| Financial fixed assets | 28 | €5,135 | €5,180 | +€45 | +0.9% |
| Current assets | 29/58 | €2,844,104 | €2,609,770 | -€234,335 | -8.2% |
| Stocks and contracts in progress | 3 | €1,135,623 | €1,547,514 | +€411,891 | +36.3% |
| Stocks | 30/36 | €1,135,623 | €1,547,514 | +€411,891 | +36.3% |
| Amounts receivable within one year | 40/41 | €211,196 | €150,058 | -€61,139 | -28.9% |
| Trade receivables | 40 | €99,751 | €24,591 | -€75,160 | -75.3% |
| Other amounts receivable | 41 | €111,446 | €125,466 | +€14,021 | +12.6% |
| Current investments | 50/53 | €834,000 | €511,366 | -€322,634 | -38.7% |
| Cash at bank and in hand | 54/58 | €663,285 | €400,833 | -€262,452 | -39.6% |
| Total equity and liabilities | 10/49 | €3,172,712 | €2,896,605 | -€276,107 | -8.7% |
| Equity | 10/15 | €2,819,359 | €2,469,423 | -€349,936 | -12.4% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €2,619,359 | €2,269,423 | -€349,936 | -13.4% |
| Tax-exempt reserves | 132 | €298,910 | €298,910 | = | 0.0% |
| Distributable reserves | 133 | €2,320,449 | €1,970,513 | -€349,936 | -15.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €353,353 | €427,182 | +€73,829 | +20.9% |
| Amounts payable within one year | 42/48 | €353,353 | €419,195 | +€65,843 | +18.6% |
| Trade debts | 44 | €19,844 | €156,314 | +€136,471 | +687.7% |
| Suppliers | 440/4 | €19,844 | €156,314 | +€136,471 | +687.7% |
| Advances received on contracts in progress | 46 | €45,459 | €2,506 | -€42,953 | -94.5% |
| Taxes, remuneration and social security | 45 | €9,350 | €25,303 | +€15,953 | +170.6% |
| Taxes | 450/3 | €6,653 | €21,370 | +€14,716 | +221.2% |
| Remuneration and social security | 454/9 | €2,697 | €3,934 | +€1,237 | +45.8% |
| Other amounts payable | 47/48 | €278,700 | €235,072 | -€43,628 | -15.7% |
| Accrued charges and deferred income | 492/3 | - | €7,986 | +€7,986 | |
| Turnover | 70 | €10,094,448 | €8,189,998 | -€1.9m | -18.9% |
| Non-recurring operating income | 76A | €10,000 | €0 | -€10,000 | -100.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €9,529,123 | €7,751,463 | -€1.8m | -18.7% |
| Remuneration, social security and pensions | 62 | €21,888 | €56,415 | +€34,526 | +157.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,009 | €68,053 | +€44 | +0.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,000 | €15,000 | +€7,000 | +87.5% |
| Other operating charges | 640/8 | €19,543 | €18,868 | -€674 | -3.5% |
| Gross operating margin | 9900 | €592,558 | €443,375 | -€149,183 | -25.2% |
| Operating profit (loss) | 9901 | €475,118 | €285,039 | -€190,079 | -40.0% |
| Financial income | 75/76B | €2,779 | €33,664 | +€30,885 | +1111.5% |
| Recurring financial income | 75 | €2,779 | €33,664 | +€30,885 | +1111.5% |
| Financial charges | 65/66B | €24,078 | €11,621 | -€12,457 | -51.7% |
| Recurring financial charges | 65 | €24,078 | €11,621 | -€12,457 | -51.7% |
| Profit (loss) for the period before taxes | 9903 | €453,819 | €307,082 | -€146,737 | -32.3% |
| Income taxes | 67/77 | €134,100 | €93,385 | -€40,714 | -30.4% |
| Profit (loss) for the period | 9904 | €319,719 | €213,697 | -€106,023 | -33.2% |
| Transfer from tax-exempt reserves | 789 | - | €105,250 | +€105,250 | |
| Transfer to tax-exempt reserves | 689 | €105,250 | €105,250 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €214,469 | €213,697 | -€773 | -0.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.