NYPSOS: 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.
NYPSOS
Largest movements
- Tangible fixed assets -€5,734
down €5,734 (-13.4%), from €42,841 to €37,107
of which Plant, machinery and equipment: -€5,538
- Cash -€599
down €599 (-11.8%), from €5,089 to €4,490
mainly Net result for the year (-€5,265) and Other debts (-€600)
- Profit (loss) carried forward -€5,265
down €5,265 (-23.8%), from -€22,092 to -€27,357
- Other debts -€600
down €600 (-6.0%), from €9,923 to €9,322
- Turnover -€689
down €689 (-11.9%), from €5,812 to €5,123
- Gross operating margin -€601
down €601 (-56.2%), from €1,070 to €469
- Purchases and services -€88
down €88 (-1.9%), from €4,742 to €4,654
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 | €48,903 | €42,915 | -€5,988 | -12.2% |
| Fixed assets | 21/28 | €42,841 | €37,107 | -€5,734 | -13.4% |
| Tangible fixed assets | 22/27 | €42,841 | €37,107 | -€5,734 | -13.4% |
| Plant, machinery and equipment | 23 | €42,401 | €36,863 | -€5,538 | -13.1% |
| Furniture and vehicles | 24 | €440 | €244 | -€196 | -44.6% |
| Current assets | 29/58 | €6,062 | €5,808 | -€254 | -4.2% |
| Stocks and contracts in progress | 3 | €920 | €1,224 | +€304 | +33.0% |
| Stocks | 30/36 | €920 | €1,224 | +€304 | +33.0% |
| Amounts receivable within one year | 40/41 | €52 | €94 | +€41 | +78.5% |
| Other amounts receivable | 41 | €52 | €94 | +€41 | +78.5% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €5,089 | €4,490 | -€599 | -11.8% |
| Total equity and liabilities | 10/49 | €48,903 | €42,915 | -€5,988 | -12.2% |
| Equity | 10/15 | €38,806 | €33,541 | -€5,265 | -13.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €54,698 | €54,698 | = | 0.0% |
| Distributable reserves | 133 | €54,698 | €54,698 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,092 | -€27,357 | -€5,265 | -23.8% |
| Amounts payable | 17/49 | €10,097 | €9,374 | -€723 | -7.2% |
| Amounts payable within one year | 42/48 | €10,049 | €9,350 | -€699 | -7.0% |
| Trade debts | 44 | €18 | €28 | +€9 | +50.5% |
| Suppliers | 440/4 | €18 | €28 | +€9 | +50.5% |
| Taxes, remuneration and social security | 45 | €108 | €0 | -€108 | -100% |
| Taxes | 450/3 | €108 | €0 | -€108 | -100% |
| Other amounts payable | 47/48 | €9,923 | €9,322 | -€600 | -6.0% |
| Accrued charges and deferred income | 492/3 | €48 | €24 | -€24 | -50.0% |
| Turnover | 70 | €5,812 | €5,123 | -€689 | -11.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €4,742 | €4,654 | -€88 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,750 | €5,734 | -€16 | -0.3% |
| Gross operating margin | 9900 | €1,070 | €469 | -€601 | -56.2% |
| Operating profit (loss) | 9901 | -€4,679 | -€5,265 | -€586 | -12.5% |
| Financial charges | 65/66B | €16 | €0 | -€16 | -100% |
| Recurring financial charges | 65 | €16 | €0 | -€16 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€4,695 | -€5,265 | -€570 | -12.1% |
| Profit (loss) for the period | 9904 | -€4,695 | -€5,265 | -€570 | -12.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,695 | -€5,265 | -€570 | -12.1% |
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 18 October 2026 via checked.be.