YUPA: 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.
YUPA
Largest movements
- Cash +€6,065
up €6,065 (+22.0%), from €27,543 to €33,608
mainly Net result for the year (+€16,020) and Other debts (+€3,848)
- Receivables within one year +€3,164
up €3,164 (+18.4%), from €17,227 to €20,391
of which Trade receivables: +€3,367
- Tangible fixed assets -€1,377
down €1,377 (-45.4%), from €3,034 to €1,657
of which Furniture and vehicles: -€974
- Reserves +€16,000
new in 2025: €16,000
- Debts after one year -€10,096
no longer reported in 2025 (was €10,096)
- Other debts +€3,848
new in 2025: €3,848
- Tax, wage and social debts +€3,377
up €3,377 (+103%), from €3,293 to €6,671
- Profit (loss) carried forward -€3,180
down €3,180 (-12.2%), from €26,118 to €22,938
- Gross operating margin +€2,765
up €2,765 (+12.8%), from €21,589 to €24,353
- Taxes +€2,062
up €2,062 (+44.4%), from €4,648 to €6,711
- Financial income +€978
up €978 (+1,024%), from €95 to €1,073
of which Non-recurring financial income: +€941
- Depreciation -€447
down €447 (-24.5%), from €1,824 to €1,377
- Other operating charges -€362
down €362 (-32.2%), from €1,124 to €762
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 | €47,804 | €55,656 | +€7,852 | +16.4% |
| Fixed assets | 21/28 | €3,034 | €1,657 | -€1,377 | -45.4% |
| Tangible fixed assets | 22/27 | €3,034 | €1,657 | -€1,377 | -45.4% |
| Plant, machinery and equipment | 23 | €1,708 | €1,305 | -€403 | -23.6% |
| Furniture and vehicles | 24 | €1,325 | €352 | -€974 | -73.4% |
| Current assets | 29/58 | €44,770 | €53,999 | +€9,229 | +20.6% |
| Amounts receivable within one year | 40/41 | €17,227 | €20,391 | +€3,164 | +18.4% |
| Trade receivables | 40 | €16,965 | €20,332 | +€3,367 | +19.8% |
| Other amounts receivable | 41 | €263 | €59 | -€203 | -77.4% |
| Cash at bank and in hand | 54/58 | €27,543 | €33,608 | +€6,065 | +22.0% |
| Total equity and liabilities | 10/49 | €47,804 | €55,656 | +€7,852 | +16.4% |
| Equity | 10/15 | €32,318 | €45,138 | +€12,820 | +39.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | - | €16,000 | +€16,000 | |
| Distributable reserves | 133 | - | €16,000 | +€16,000 | |
| Profit (loss) carried forward | 14 | €26,118 | €22,938 | -€3,180 | -12.2% |
| Amounts payable | 17/49 | €15,486 | €10,518 | -€4,968 | -32.1% |
| Amounts payable after more than one year | 17 | €10,096 | - | -€10,096 | |
| Other amounts payable | 178/9 | €10,096 | - | -€10,096 | |
| Amounts payable within one year | 42/48 | €5,390 | €10,518 | +€5,129 | +95.2% |
| Trade debts | 44 | €2,096 | - | -€2,096 | |
| Suppliers | 440/4 | €2,096 | - | -€2,096 | |
| Taxes, remuneration and social security | 45 | €3,293 | €6,671 | +€3,377 | +103% |
| Taxes | 450/3 | €3,293 | €6,671 | +€3,377 | +103% |
| Other amounts payable | 47/48 | - | €3,848 | +€3,848 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,824 | €1,377 | -€447 | -24.5% |
| Other operating charges | 640/8 | €1,124 | €762 | -€362 | -32.2% |
| Gross operating margin | 9900 | €21,589 | €24,353 | +€2,765 | +12.8% |
| Operating profit (loss) | 9901 | €18,641 | €22,215 | +€3,574 | +19.2% |
| Financial income | 75/76B | €95 | €1,073 | +€978 | +1,024% |
| Recurring financial income | 75 | €95 | €132 | +€37 | +38.6% |
| Non-recurring financial income | 76B | - | €941 | +€941 | |
| Financial charges | 65/66B | €270 | €557 | +€287 | +106% |
| Recurring financial charges | 65 | €270 | €557 | +€287 | +106% |
| Profit (loss) for the period before taxes | 9903 | €18,466 | €22,730 | +€4,264 | +23.1% |
| Income taxes | 67/77 | €4,648 | €6,711 | +€2,062 | +44.4% |
| Profit (loss) for the period | 9904 | €13,818 | €16,020 | +€2,202 | +15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,818 | €16,020 | +€2,202 | +15.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.