PYPERION: what changed
Two fiscal 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.
PYPERION
Largest movements
- Cash +€7,812
up €7,812 (+86.3%), from €9,048 to €16,860
mainly Net result for the year (+€9,377) and Tax, wage and social debts (+€3,199)
- Receivables within one year +€6,000
new in 2025: €6,000
- Tangible fixed assets -€985
down €985 (-13.4%), from €7,326 to €6,341
- Profit (loss) carried forward +€9,377
up €9,377 (+85.9%), from €10,912 to €20,289
- Tax, wage and social debts +€3,199
up €3,199 (+94.2%), from €3,396 to €6,595
- Depreciation +€877
up €877 (+84.1%), from €1,043 to €1,920
- Gross operating margin -€815
down €815 (-5.3%), from €15,351 to €14,536
- Taxes -€197
down €197 (-5.8%), from €3,396 to €3,199
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
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 | €17,808 | €30,407 | +€12,599 | +70.7% |
| Formation expenses | 20 | €934 | €706 | -€228 | -24.4% |
| Fixed assets | 21/28 | €7,826 | €6,841 | -€985 | -12.6% |
| Tangible fixed assets | 22/27 | €7,326 | €6,341 | -€985 | -13.4% |
| Furniture and vehicles | 24 | €7,326 | €6,341 | -€985 | -13.4% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €9,048 | €22,860 | +€13,812 | +152.7% |
| Amounts receivable within one year | 40/41 | - | €6,000 | +€6,000 | |
| Other amounts receivable | 41 | - | €6,000 | +€6,000 | |
| Cash at bank and in hand | 54/58 | €9,048 | €16,860 | +€7,812 | +86.3% |
| Total equity and liabilities | 10/49 | €17,808 | €30,407 | +€12,599 | +70.7% |
| Equity | 10/15 | €14,412 | €23,789 | +€9,377 | +65.1% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,912 | €20,289 | +€9,377 | +85.9% |
| Amounts payable | 17/49 | €3,396 | €6,618 | +€3,222 | +94.9% |
| Amounts payable within one year | 42/48 | €3,396 | €6,618 | +€3,222 | +94.9% |
| Trade debts | 44 | - | €23 | +€23 | |
| Suppliers | 440/4 | - | €23 | +€23 | |
| Taxes, remuneration and social security | 45 | €3,396 | €6,595 | +€3,199 | +94.2% |
| Taxes | 450/3 | €3,396 | €6,595 | +€3,199 | +94.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,043 | €1,920 | +€877 | +84.1% |
| Gross operating margin | 9900 | €15,351 | €14,536 | -€815 | -5.3% |
| Operating profit (loss) | 9901 | €14,308 | €12,616 | -€1,692 | -11.8% |
| Financial charges | 65/66B | - | €40 | +€40 | |
| Recurring financial charges | 65 | - | €40 | +€40 | |
| Profit (loss) for the period before taxes | 9903 | €14,308 | €12,576 | -€1,732 | -12.1% |
| Income taxes | 67/77 | €3,396 | €3,199 | -€197 | -5.8% |
| Profit (loss) for the period | 9904 | €10,912 | €9,377 | -€1,535 | -14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,912 | €9,377 | -€1,535 | -14.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.