VALYPSO: 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.
VALYPSO
Largest movements
- Receivables within one year -€15,041
down €15,041 (-25.5%), from €58,928 to €43,887
of which Trade receivables: -€8,480
- Profit (loss) carried forward -€9,932
down €9,932 (-13.9%), from €71,455 to €61,524
- Other debts -€9,200
down €9,200 (-39.7%), from €23,200 to €14,000
- Tax, wage and social debts +€3,210
up €3,210 (+114.6%), from €2,800 to €6,010
- Gross operating margin +€4,642
up €4,642 (+46.9%), from €9,901 to €14,543
- Financial income -€1,161
down €1,161 (-40.1%), from €2,892 to €1,731
- Other operating charges +€908
up €908 (+526.1%), from €173 to €1,081
- Taxes +€489
up €489 (+13.9%), from €3,520 to €4,010
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €141,715 | €126,759 | -€14,956 | -10.6% |
| Fixed assets | 21/28 | €1,127 | €85 | -€1,042 | -92.5% |
| Tangible fixed assets | 22/27 | €1,127 | €85 | -€1,042 | -92.5% |
| Plant, machinery and equipment | 23 | €1,127 | €85 | -€1,042 | -92.5% |
| Current assets | 29/58 | €140,589 | €126,674 | -€13,915 | -9.9% |
| Amounts receivable within one year | 40/41 | €58,928 | €43,887 | -€15,041 | -25.5% |
| Trade receivables | 40 | €8,480 | - | -€8,480 | |
| Other amounts receivable | 41 | €50,448 | €43,887 | -€6,561 | -13.0% |
| Cash at bank and in hand | 54/58 | €81,629 | €82,618 | +€989 | +1.2% |
| Deferred charges and accrued income | 490/1 | €32 | €169 | +€138 | +436.3% |
| Total equity and liabilities | 10/49 | €141,715 | €126,759 | -€14,956 | -10.6% |
| Equity | 10/15 | €115,715 | €105,784 | -€9,932 | -8.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €31,860 | €31,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,455 | €61,524 | -€9,932 | -13.9% |
| Amounts payable | 17/49 | €26,000 | €20,975 | -€5,025 | -19.3% |
| Amounts payable within one year | 42/48 | €26,000 | €20,975 | -€5,025 | -19.3% |
| Trade debts | 44 | - | €965 | +€965 | |
| Suppliers | 440/4 | - | €965 | +€965 | |
| Taxes, remuneration and social security | 45 | €2,800 | €6,010 | +€3,210 | +114.6% |
| Taxes | 450/3 | €2,800 | €6,010 | +€3,210 | +114.6% |
| Other amounts payable | 47/48 | €23,200 | €14,000 | -€9,200 | -39.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,071 | €1,042 | -€29 | -2.7% |
| Other operating charges | 640/8 | €173 | €1,081 | +€908 | +526.1% |
| Gross operating margin | 9900 | €9,901 | €14,543 | +€4,642 | +46.9% |
| Operating profit (loss) | 9901 | €8,657 | €12,420 | +€3,763 | +43.5% |
| Financial income | 75/76B | €2,892 | €1,731 | -€1,161 | -40.1% |
| Recurring financial income | 75 | €2,892 | €1,731 | -€1,161 | -40.1% |
| Financial charges | 65/66B | €124 | €74 | -€51 | -40.7% |
| Recurring financial charges | 65 | €124 | €74 | -€51 | -40.7% |
| Profit (loss) for the period before taxes | 9903 | €11,425 | €14,078 | +€2,653 | +23.2% |
| Income taxes | 67/77 | €3,520 | €4,010 | +€489 | +13.9% |
| Profit (loss) for the period | 9904 | €7,905 | €10,068 | +€2,163 | +27.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,905 | €10,068 | +€2,163 | +27.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.