YUPPIE SERVICES: 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.
YUPPIE SERVICES
Largest movements
- Tangible fixed assets -€94,711
down €94,711 (-9.7%), from €977,216 to €882,505
of which Land and buildings: -€105,591
- Receivables within one year +€84,532
up €84,532 (+33.8%), from €249,994 to €334,526
of which Trade receivables: +€84,532
- Receivables after one year -€70,000
down €70,000 (-29.8%), from €235,058 to €165,058
- Cash +€44,944
up €44,944 (+150%), from €30,024 to €74,968
mainly Depreciation (+€127,372) and Net result for the year (+€75,903)
- Other debts -€100,000
down €100,000 (-96.5%), from €103,675 to €3,675
- Profit (loss) carried forward +€75,903
up €75,903 (+15.3%), from €494,849 to €570,752
- Debts after one year -€37,251
down €37,251 (-4.9%), from €752,734 to €715,483
- Tax, wage and social debts +€28,653
up €28,653 (+39.8%), from €71,986 to €100,638
of which Taxes: +€22,089
- Gross operating margin +€121,289
up €121,289 (+72.6%), from €167,006 to €288,295
- Depreciation +€95,878
up €95,878 (+304%), from €31,494 to €127,372
- Financial charges +€27,865
up €27,865 (+524%), from €5,320 to €33,185
- Staff costs -€19,997
down €19,997 (-48.9%), from €40,899 to €20,901
- Financial income -€17,177
no longer reported in 2025 (was €17,177)
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 | €1,493,257 | €1,458,000 | -€35,258 | -2.4% |
| Fixed assets | 21/28 | €977,216 | €882,505 | -€94,711 | -9.7% |
| Tangible fixed assets | 22/27 | €977,216 | €882,505 | -€94,711 | -9.7% |
| Land and buildings | 22 | €938,990 | €833,400 | -€105,591 | -11.2% |
| Furniture and vehicles | 24 | €38,226 | €49,105 | +€10,880 | +28.5% |
| Current assets | 29/58 | €516,042 | €575,495 | +€59,453 | +11.5% |
| Amounts receivable after more than one year | 29 | €235,058 | €165,058 | -€70,000 | -29.8% |
| Other amounts receivable | 291 | €235,058 | €165,058 | -€70,000 | -29.8% |
| Amounts receivable within one year | 40/41 | €249,994 | €334,526 | +€84,532 | +33.8% |
| Trade receivables | 40 | €208,661 | €293,193 | +€84,532 | +40.5% |
| Other amounts receivable | 41 | €41,333 | €41,333 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €30,024 | €74,968 | +€44,944 | +150% |
| Deferred charges and accrued income | 490/1 | €966 | €943 | -€24 | -2.4% |
| Total equity and liabilities | 10/49 | €1,493,257 | €1,458,000 | -€35,258 | -2.4% |
| Equity | 10/15 | €509,109 | €585,012 | +€75,903 | +14.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €494,849 | €570,752 | +€75,903 | +15.3% |
| Amounts payable | 17/49 | €984,148 | €872,987 | -€111,161 | -11.3% |
| Amounts payable after more than one year | 17 | €752,734 | €715,483 | -€37,251 | -4.9% |
| Financial debts | 170/4 | €752,734 | €715,483 | -€37,251 | -4.9% |
| Amounts payable within one year | 42/48 | €231,414 | €157,505 | -€73,910 | -31.9% |
| Current portion of amounts payable after more than one year | 42 | €37,859 | €39,381 | +€1,522 | +4.0% |
| Trade debts | 44 | €14,458 | €13,810 | -€648 | -4.5% |
| Suppliers | 440/4 | €14,458 | €13,810 | -€648 | -4.5% |
| Advances received on contracts in progress | 46 | €3,437 | - | -€3,437 | |
| Taxes, remuneration and social security | 45 | €71,986 | €100,638 | +€28,653 | +39.8% |
| Taxes | 450/3 | €71,509 | €93,598 | +€22,089 | +30.9% |
| Remuneration and social security | 454/9 | €476 | €7,040 | +€6,564 | +1,379% |
| Other amounts payable | 47/48 | €103,675 | €3,675 | -€100,000 | -96.5% |
| Remuneration, social security and pensions | 62 | €40,899 | €20,901 | -€19,997 | -48.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,494 | €127,372 | +€95,878 | +304% |
| Other operating charges | 640/8 | €7,253 | €6,661 | -€592 | -8.2% |
| Gross operating margin | 9900 | €167,006 | €288,295 | +€121,289 | +72.6% |
| Operating profit (loss) | 9901 | €87,360 | €133,361 | +€46,001 | +52.7% |
| Financial income | 75/76B | €17,177 | - | -€17,177 | |
| Recurring financial income | 75 | €17,177 | - | -€17,177 | |
| Financial charges | 65/66B | €5,320 | €33,185 | +€27,865 | +524% |
| Recurring financial charges | 65 | €5,320 | €33,185 | +€27,865 | +524% |
| Profit (loss) for the period before taxes | 9903 | €99,217 | €100,176 | +€959 | +1.0% |
| Income taxes | 67/77 | €23,978 | €24,273 | +€295 | +1.2% |
| Profit (loss) for the period | 9904 | €75,239 | €75,903 | +€664 | +0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €75,239 | €75,903 | +€664 | +0.9% |
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 1 November 2026 via checked.be.