D.C.S.-YPSILON: 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.
D.C.S.-YPSILON
Largest movements
- Stocks and contracts +€12,856
up €12,856 (+3.7%), from €345,963 to €358,818
- Receivables within one year -€7,007
down €7,007 (-49.1%), from €14,259 to €7,252
of which Trade receivables: -€7,498
- Tangible fixed assets -€6,506
down €6,506 (-21.1%), from €30,902 to €24,396
of which Plant, machinery and equipment: -€4,976
- Trade debts +€30,902
up €30,902 (+96.6%), from €31,993 to €62,895
- Profit (loss) carried forward -€26,278
down €26,278 (-20.7%), from €126,768 to €100,491
- Tax, wage and social debts -€10,325
down €10,325 (-50.4%), from €20,496 to €10,171
of which Remuneration and social security: -€8,696
- Other operating charges +€34,197
up €34,197 (+3,167%), from €1,080 to €35,277
- Financial income -€7,730
down €7,730 (-10.1%), from €76,587 to €68,857
- Gross operating margin +€5,984
up €5,984 (+82.4%), from €7,265 to €13,249
- Staff costs -€2,873
down €2,873 (-4.2%), from €68,335 to €65,463
- Taxes -€1,329
down €1,329 (-78.0%), from €1,705 to €376
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 | €535,151 | €531,528 | -€3,622 | -0.7% |
| Fixed assets | 21/28 | €30,902 | €24,396 | -€6,506 | -21.1% |
| Tangible fixed assets | 22/27 | €30,902 | €24,396 | -€6,506 | -21.1% |
| Land and buildings | 22 | €5,285 | €3,755 | -€1,530 | -28.9% |
| Plant, machinery and equipment | 23 | €25,617 | €20,641 | -€4,976 | -19.4% |
| Current assets | 29/58 | €504,249 | €507,133 | +€2,884 | +0.6% |
| Stocks and contracts in progress | 3 | €345,963 | €358,818 | +€12,856 | +3.7% |
| Stocks | 30/36 | €345,963 | €358,818 | +€12,856 | +3.7% |
| Amounts receivable within one year | 40/41 | €14,259 | €7,252 | -€7,007 | -49.1% |
| Trade receivables | 40 | €7,849 | €351 | -€7,498 | -95.5% |
| Other amounts receivable | 41 | €6,410 | €6,901 | +€491 | +7.7% |
| Cash at bank and in hand | 54/58 | €136,400 | €138,058 | +€1,658 | +1.2% |
| Deferred charges and accrued income | 490/1 | €7,628 | €3,005 | -€4,623 | -60.6% |
| Total equity and liabilities | 10/49 | €535,151 | €531,528 | -€3,622 | -0.7% |
| Equity | 10/15 | €477,601 | €451,323 | -€26,278 | -5.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €332,240 | €332,240 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €330,381 | €330,381 | = | 0.0% |
| Profit (loss) carried forward | 14 | €126,768 | €100,491 | -€26,278 | -20.7% |
| Amounts payable | 17/49 | €57,550 | €80,205 | +€22,655 | +39.4% |
| Amounts payable within one year | 42/48 | €57,550 | €80,205 | +€22,655 | +39.4% |
| Trade debts | 44 | €31,993 | €62,895 | +€30,902 | +96.6% |
| Suppliers | 440/4 | €31,993 | €62,895 | +€30,902 | +96.6% |
| Taxes, remuneration and social security | 45 | €20,496 | €10,171 | -€10,325 | -50.4% |
| Taxes | 450/3 | €3,315 | €1,686 | -€1,629 | -49.1% |
| Remuneration and social security | 454/9 | €17,180 | €8,485 | -€8,696 | -50.6% |
| Other amounts payable | 47/48 | €5,062 | €7,140 | +€2,078 | +41.1% |
| Remuneration, social security and pensions | 62 | €68,335 | €65,463 | -€2,873 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,718 | €6,506 | -€1,212 | -15.7% |
| Other operating charges | 640/8 | €1,080 | €35,277 | +€34,197 | +3,167% |
| Gross operating margin | 9900 | €7,265 | €13,249 | +€5,984 | +82.4% |
| Operating profit (loss) | 9901 | -€69,868 | -€93,997 | -€24,129 | -34.5% |
| Financial income | 75/76B | €76,587 | €68,857 | -€7,730 | -10.1% |
| Recurring financial income | 75 | €76,587 | €68,857 | -€7,730 | -10.1% |
| Financial charges | 65/66B | €709 | €762 | +€53 | +7.5% |
| Recurring financial charges | 65 | €709 | €762 | +€53 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | €6,010 | -€25,902 | -€31,912 | |
| Income taxes | 67/77 | €1,705 | €376 | -€1,329 | -78.0% |
| Profit (loss) for the period | 9904 | €4,305 | -€26,278 | -€30,582 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,305 | -€26,278 | -€30,582 |
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 22 October 2026 via checked.be.