SYPEK CONSULTANCY & TRADING: 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.
SYPEK CONSULTANCY & TRADING
Largest movements
- Cash -€39,022
down €39,022 (-99.4%), from €39,273 to €250
mainly Net result for the year (-€25,529) and Other debts (-€14,241)
- Receivables within one year -€16,885
down €16,885 (-95.0%), from €17,778 to €893
of which Trade receivables: -€11,620
- Deferred charges and accrued income +€1,600
new in 2025: €1,600
- Profit (loss) carried forward -€25,529
down €25,529, from €15,000 to -€10,529
- Other debts -€14,241
down €14,241 (-91.6%), from €15,552 to €1,311
- Short-term financial debts -€10,142
no longer reported in 2025 (was €10,142)
- Tax, wage and social debts -€5,338
no longer reported in 2025 (was €5,338)
- Gross operating margin -€119,470
down €119,470, from €95,300 to -€24,170
- Taxes -€29,469
no longer reported in 2025 (was €29,469)
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 | €146,484 | €91,397 | -€55,086 | -37.6% |
| Fixed assets | 21/28 | €9,434 | €8,655 | -€779 | -8.3% |
| Tangible fixed assets | 22/27 | €9,434 | €8,655 | -€779 | -8.3% |
| Plant, machinery and equipment | 23 | €7,600 | €6,650 | -€950 | -12.5% |
| Furniture and vehicles | 24 | €1,834 | €2,005 | +€171 | +9.3% |
| Current assets | 29/58 | €137,050 | €82,743 | -€54,308 | -39.6% |
| Amounts receivable after more than one year | 29 | €80,000 | €80,000 | = | 0.0% |
| Other amounts receivable | 291 | €80,000 | €80,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €17,778 | €893 | -€16,885 | -95.0% |
| Trade receivables | 40 | €12,315 | €695 | -€11,620 | -94.4% |
| Other amounts receivable | 41 | €5,462 | €197 | -€5,265 | -96.4% |
| Cash at bank and in hand | 54/58 | €39,273 | €250 | -€39,022 | -99.4% |
| Deferred charges and accrued income | 490/1 | - | €1,600 | +€1,600 | |
| Total equity and liabilities | 10/49 | €146,484 | €91,397 | -€55,086 | -37.6% |
| Equity | 10/15 | €115,386 | €89,858 | -€25,529 | -22.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €87,986 | €87,986 | = | 0.0% |
| Distributable reserves | 133 | €87,986 | €87,986 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,000 | -€10,529 | -€25,529 | |
| Amounts payable | 17/49 | €31,097 | €1,540 | -€29,558 | -95.0% |
| Amounts payable within one year | 42/48 | €31,032 | €1,473 | -€29,559 | -95.3% |
| Financial debts | 43 | €10,142 | - | -€10,142 | |
| Credit institutions | 430/8 | €10,142 | - | -€10,142 | |
| Trade debts | 44 | - | €162 | +€162 | |
| Suppliers | 440/4 | - | €162 | +€162 | |
| Taxes, remuneration and social security | 45 | €5,338 | - | -€5,338 | |
| Taxes | 450/3 | €5,338 | - | -€5,338 | |
| Other amounts payable | 47/48 | €15,552 | €1,311 | -€14,241 | -91.6% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,613 | €2,243 | +€630 | +39.1% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | €95,300 | -€24,170 | -€119,470 | |
| Operating profit (loss) | 9901 | €93,160 | -€26,957 | -€120,117 | |
| Financial income | 75/76B | €1,345 | €1,652 | +€307 | +22.8% |
| Recurring financial income | 75 | €1,345 | €1,652 | +€307 | +22.8% |
| Financial charges | 65/66B | €863 | €224 | -€639 | -74.0% |
| Recurring financial charges | 65 | €863 | €224 | -€639 | -74.0% |
| Profit (loss) for the period before taxes | 9903 | €93,642 | -€25,529 | -€119,171 | |
| Income taxes | 67/77 | €29,469 | - | -€29,469 | |
| Profit (loss) for the period | 9904 | €64,174 | -€25,529 | -€89,702 | |
| Profit (loss) for the period to be appropriated | 9905 | €64,174 | -€25,529 | -€89,702 |
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 30 October 2026 via checked.be.