GHC 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.
GHC Ypsilon
Largest movements
- Receivables within one year -€305
no longer reported in 2025 (was €305)
- Profit (loss) carried forward -€1,705
down €1,705 (-7.3%), from -€23,421 to -€25,127
- Other debts +€1,401
up €1,401 (+27.3%), from €5,126 to €6,527
- Gross operating margin -€97
down €97 (-8.9%), from -€1,083 to -€1,180
- Other operating charges +€29
up €29 (+5.9%), from €496 to €526
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €305 | - | -€305 | |
| Current assets | 29/58 | €305 | - | -€305 | |
| Amounts receivable within one year | 40/41 | €305 | - | -€305 | |
| Other amounts receivable | 41 | €305 | - | -€305 | |
| Total equity and liabilities | 10/49 | €305 | - | -€305 | |
| Equity | 10/15 | -€4,821 | -€6,527 | -€1,705 | -35.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,421 | -€25,127 | -€1,705 | -7.3% |
| Amounts payable | 17/49 | €5,126 | €6,527 | +€1,401 | +27.3% |
| Amounts payable within one year | 42/48 | €5,126 | €6,527 | +€1,401 | +27.3% |
| Other amounts payable | 47/48 | €5,126 | €6,527 | +€1,401 | +27.3% |
| Other operating charges | 640/8 | €496 | €526 | +€29 | +5.9% |
| Gross operating margin | 9900 | -€1,083 | -€1,180 | -€97 | -8.9% |
| Operating profit (loss) | 9901 | -€1,579 | -€1,705 | -€126 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,579 | -€1,705 | -€126 | -8.0% |
| Profit (loss) for the period | 9904 | -€1,579 | -€1,705 | -€126 | -8.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,579 | -€1,705 | -€126 | -8.0% |
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 11 October 2026 via checked.be.