VYPA: 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.
What changed
VYPA
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€10,910
2024 · -€289-€10,621
Equity
€1.1m
2024 · €1.1m-€10,910
Cash
€30,951
2024 · €34,308-€3,358
Balance sheet total
€2.2m
2024 · €2.2m+€37,681
Largest movements
Assets
- Tangible fixed assets +€25,588
up €25,588 (+1.2%), from €2.1m to €2.1m
of which Land and buildings: +€27,027
Equity and liabilities
- Other debts +€59,760
up €59,760 (+5.8%), from €1.0m to €1.1m
Income statement
- Gross operating margin -€58,787
down €58,787, from €33,601 to -€25,186
- Financial income +€27,122
new in 2025: €27,122
- Financial charges -€20,131
down €20,131 (-97.5%), from €20,656 to €525
- Other operating charges -€1,177
down €1,177 (-9.8%), from €12,059 to €10,882
- Depreciation +€652
up €652 (+82.8%), from €787 to €1,439
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.
Result 2024
-€289
Gross operating margin
-€58,787
Depreciation
-€652
Other operating charges
+€1,177
Financial income
+€27,122
Financial charges
+€20,131
Taxes
+€388
Result 2025
-€10,910
raises the resultlowers the result
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.
From operations
+€23,669
Investment
-€27,027
Financing
€0
Cash 2024
€34,308
From operations (derived)
+€23,669
Net result for the year
-€10,910
Depreciation
+€1,439
Receivables within one year
-€14,815
Deferred charges and accrued income
-€635
Trade debts
-€4,357
Tax, wage and social debts
+€363
Other debts
+€59,760
Accrued charges and deferred income
-€7,175
Investment (derived)
-€27,027
Investment in fixed assets (net)
-€27,027
Cash 2025
€30,951
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,175,109 | €2,212,790 | +€37,681 | +1.7% |
| Fixed assets | 21/28 | €2,109,724 | €2,135,312 | +€25,588 | +1.2% |
| Tangible fixed assets | 22/27 | €2,109,583 | €2,135,171 | +€25,588 | +1.2% |
| Land and buildings | 22 | €2,106,033 | €2,133,060 | +€27,027 | +1.3% |
| Furniture and vehicles | 24 | €3,550 | €2,111 | -€1,439 | -40.5% |
| Financial fixed assets | 28 | €141 | €141 | = | 0.0% |
| Current assets | 29/58 | €65,385 | €77,477 | +€12,092 | +18.5% |
| Amounts receivable within one year | 40/41 | €29,060 | €43,875 | +€14,815 | +51.0% |
| Trade receivables | 40 | €1,742 | €15,875 | +€14,133 | +811% |
| Other amounts receivable | 41 | €27,317 | €28,000 | +€682 | +2.5% |
| Cash at bank and in hand | 54/58 | €34,308 | €30,951 | -€3,358 | -9.8% |
| Deferred charges and accrued income | 490/1 | €2,017 | €2,652 | +€635 | +31.5% |
| Total equity and liabilities | 10/49 | €2,175,109 | €2,212,790 | +€37,681 | +1.7% |
| Equity | 10/15 | €1,086,786 | €1,075,876 | -€10,910 | -1.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,080,586 | €1,069,676 | -€10,910 | -1.0% |
| 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 | €1,078,726 | €1,067,816 | -€10,910 | -1.0% |
| Amounts payable | 17/49 | €1,088,323 | €1,136,914 | +€48,591 | +4.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €1,034,917 | €1,090,682 | +€55,765 | +5.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €4,357 | €0 | -€4,357 | -100% |
| Suppliers | 440/4 | €4,357 | €0 | -€4,357 | -100% |
| Taxes, remuneration and social security | 45 | €189 | €552 | +€363 | +192% |
| Taxes | 450/3 | €189 | €552 | +€363 | +192% |
| Other amounts payable | 47/48 | €1,030,371 | €1,090,131 | +€59,760 | +5.8% |
| Accrued charges and deferred income | 492/3 | €53,406 | €46,232 | -€7,175 | -13.4% |
| Non-recurring operating income | 76A | €15,000 | €0 | -€15,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €787 | €1,439 | +€652 | +82.8% |
| Other operating charges | 640/8 | €12,059 | €10,882 | -€1,177 | -9.8% |
| Gross operating margin | 9900 | €33,601 | -€25,186 | -€58,787 | |
| Operating profit (loss) | 9901 | €20,755 | -€37,507 | -€58,262 | |
| Financial income | 75/76B | - | €27,122 | +€27,122 | |
| Recurring financial income | 75 | - | €27,122 | +€27,122 | |
| Financial charges | 65/66B | €20,656 | €525 | -€20,131 | -97.5% |
| Recurring financial charges | 65 | €20,656 | €525 | -€20,131 | -97.5% |
| Profit (loss) for the period before taxes | 9903 | €99 | -€10,910 | -€11,009 | |
| Income taxes | 67/77 | €388 | €0 | -€388 | -100% |
| Profit (loss) for the period | 9904 | -€289 | -€10,910 | -€10,621 | -3,673% |
| Profit (loss) for the period to be appropriated | 9905 | -€289 | -€10,910 | -€10,621 | -3,673% |
Source: filed annual accounts (NBB), financial years ended 27 June 2024 and 27 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.