YPTF-ENGINEERING: what changed
YPTF-ENGINEERING
Largest movements
- Receivables within one year -€248,449
down €248,449 (-40.6%), from €612,361 to €363,911
of which Trade receivables: -€205,333
- Current investments -€150,000
no longer reported in 2025 (was €150,000)
- Cash -€79,862
down €79,862 (-37.0%), from €215,747 to €135,885
mainly Trade debts (-€380,508) and Contributions, distributions and other (-€300,000)
- Tangible fixed assets -€21,782
down €21,782 (-2.2%), from €974,410 to €952,628
of which Leasing and similar rights: -€20,699
- Trade debts -€380,508
down €380,508 (-86.5%), from €439,752 to €59,244
- Reserves -€232,758
down €232,758 (-75.5%), from €308,241 to €75,484
- Other debts +€150,000
up €150,000 (+99.7%), from €150,491 to €300,491
- Debts after one year -€45,911
down €45,911 (-5.5%), from €833,802 to €787,891
- Gross operating margin +€84,976
up €84,976 (+9.4%), from €899,904 to €984,880
- Staff costs +€68,671
up €68,671 (+10.7%), from €640,091 to €708,762
- Other operating charges +€30,382
up €30,382 (+378%), from €8,047 to €38,429
- Depreciation +€27,503
up €27,503 (+39.4%), from €69,877 to €97,380
- Financial charges +€19,297
up €19,297 (+74.0%), from €26,073 to €45,371
of which Financial charges: +€16,959
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,975,667 | €1,478,352 | -€497,315 | -25.2% |
| Fixed assets | 21/28 | €974,410 | €952,628 | -€21,782 | -2.2% |
| Tangible fixed assets | 22/27 | €974,410 | €952,628 | -€21,782 | -2.2% |
| Plant, machinery and equipment | 23 | - | €4,007 | +€4,007 | |
| Furniture and vehicles | 24 | €37,129 | €28,631 | -€8,499 | -22.9% |
| Leasing and similar rights | 25 | €937,281 | €916,582 | -€20,699 | -2.2% |
| Other tangible fixed assets | 26 | - | €3,408 | +€3,408 | |
| Current assets | 29/58 | €1,001,257 | €525,724 | -€475,533 | -47.5% |
| Amounts receivable within one year | 40/41 | €612,361 | €363,911 | -€248,449 | -40.6% |
| Trade receivables | 40 | €485,803 | €280,471 | -€205,333 | -42.3% |
| Other amounts receivable | 41 | €126,558 | €83,441 | -€43,117 | -34.1% |
| Current investments | 50/53 | €150,000 | - | -€150,000 | |
| Cash at bank and in hand | 54/58 | €215,747 | €135,885 | -€79,862 | -37.0% |
| Deferred charges and accrued income | 490/1 | €23,149 | €25,928 | +€2,778 | +12.0% |
| Total equity and liabilities | 10/49 | €1,975,667 | €1,478,352 | -€497,315 | -25.2% |
| Equity | 10/15 | €309,241 | €76,484 | -€232,758 | -75.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €308,241 | €75,484 | -€232,758 | -75.5% |
| Distributable reserves | 133 | €308,241 | €75,484 | -€232,758 | -75.5% |
| Amounts payable | 17/49 | €1,666,426 | €1,401,868 | -€264,557 | -15.9% |
| Amounts payable after more than one year | 17 | €833,802 | €787,891 | -€45,911 | -5.5% |
| Financial debts | 170/4 | €833,802 | €787,891 | -€45,911 | -5.5% |
| Amounts payable within one year | 42/48 | €830,685 | €597,653 | -€233,032 | -28.1% |
| Current portion of amounts payable after more than one year | 42 | €94,446 | €105,309 | +€10,862 | +11.5% |
| Trade debts | 44 | €439,752 | €59,244 | -€380,508 | -86.5% |
| Suppliers | 440/4 | €439,752 | €59,244 | -€380,508 | -86.5% |
| Taxes, remuneration and social security | 45 | €145,996 | €132,609 | -€13,387 | -9.2% |
| Taxes | 450/3 | €20,333 | €31,161 | +€10,828 | +53.3% |
| Remuneration and social security | 454/9 | €125,663 | €101,448 | -€24,215 | -19.3% |
| Other amounts payable | 47/48 | €150,491 | €300,491 | +€150,000 | +99.7% |
| Accrued charges and deferred income | 492/3 | €1,939 | €16,324 | +€14,386 | +742% |
| Remuneration, social security and pensions | 62 | €640,091 | €708,762 | +€68,671 | +10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,877 | €97,380 | +€27,503 | +39.4% |
| Other operating charges | 640/8 | €8,047 | €38,429 | +€30,382 | +378% |
| Gross operating margin | 9900 | €899,904 | €984,880 | +€84,976 | +9.4% |
| Operating profit (loss) | 9901 | €181,889 | €140,309 | -€41,580 | -22.9% |
| Financial income | 75/76B | €166 | €1,033 | +€867 | +523% |
| Recurring financial income | 75 | €166 | €1,033 | +€867 | +523% |
| Financial charges | 65/66B | €26,073 | €45,371 | +€19,297 | +74.0% |
| Recurring financial charges | 65 | €26,073 | €43,033 | +€16,959 | +65.0% |
| Non-recurring financial charges | 66B | - | €2,338 | +€2,338 | |
| Profit (loss) for the period before taxes | 9903 | €155,982 | €95,971 | -€60,011 | -38.5% |
| Income taxes | 67/77 | €27,402 | €28,729 | +€1,327 | +4.8% |
| Profit (loss) for the period | 9904 | €128,580 | €67,242 | -€61,337 | -47.7% |
| Profit (loss) for the period to be appropriated | 9905 | €128,580 | €67,242 | -€61,337 | -47.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.