VYPCO CONSULT: what changed
What changed
VYPCO CONSULT
NACE 66.220, Insurance agents and brokers
filed annual accounts (NBB)
Net result for the year
€3,806
2024 · €28,427-€24,621
Equity
€302,814
2024 · €299,008+€3,806
Cash
€213,189
2024 · €214,327-€1,138
Balance sheet total
€2.5m
2024 · €2.1m+€461,768
Largest movements
Assets
- Intangible fixed assets +€1.2m
up €1.2m (+717%), from €170,031 to €1.4m
- Financial fixed assets -€788,720
down €788,720 (-61.2%), from €1.3m to €500,453
- Receivables after one year +€29,831
up €29,831 (+24.8%), from €120,050 to €149,881
- Receivables within one year -€25,849
down €25,849 (-32.4%), from €79,702 to €53,854
of which Trade receivables: -€24,950
Equity and liabilities
- Debts after one year +€299,528
up €299,528 (+19.8%), from €1.5m to €1.8m
- Other debts +€72,000
up €72,000 (+9,559%), from €753 to €72,753
- Trade debts +€46,004
up €46,004 (+174%), from €26,442 to €72,446
- Current portion of long-term debt +€33,796
up €33,796 (+19.4%), from €174,291 to €208,087
Income statement
- Gross operating margin -€103,866
down €103,866 (-10.8%), from €964,089 to €860,222
- Write-downs -€89,658
down €89,658 (-100%), from €89,658 to €0
- Financial charges +€20,501
up €20,501 (+52.6%), from €38,983 to €59,485
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€28,427
Gross operating margin
-€103,866
Staff costs
-€2,570
Depreciation
+€8,059
Write-downs
+€89,658
Other operating charges
-€2,779
Financial income
-€1,417
Financial charges
-€20,501
Taxes
+€8,794
Result 2025
€3,806
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€251,135
Investment
-€585,597
Financing
+€333,324
Cash 2024
€214,327
From operations (derived)
+€251,135
Net result for the year
+€3,806
Depreciation
+€138,391
Receivables after one year
-€29,831
Receivables within one year
+€25,849
Deferred charges and accrued income
-€11,718
Trade debts
+€46,004
Tax, wage and social debts
+€6,751
Other debts
+€72,000
Accrued charges and deferred income
-€118
Investment (derived)
-€585,597
Investment in fixed assets (net)
-€580,097
Current investments
-€5,500
Financing
+€333,324
Debts after one year
+€299,528
Current portion of long-term debt
+€33,796
Cash 2025
€213,189
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,069,855 | €2,531,623 | +€461,768 | +22.3% |
| Fixed assets | 21/28 | €1,633,797 | €2,075,502 | +€441,706 | +27.0% |
| Intangible fixed assets | 21 | €170,031 | €1,389,055 | +€1.2m | +717% |
| Tangible fixed assets | 22/27 | €174,593 | €185,995 | +€11,402 | +6.5% |
| Land and buildings | 22 | €77,432 | €70,229 | -€7,203 | -9.3% |
| Plant, machinery and equipment | 23 | €26,470 | €19,565 | -€6,906 | -26.1% |
| Furniture and vehicles | 24 | €40,383 | €37,013 | -€3,370 | -8.3% |
| Other tangible fixed assets | 26 | €30,307 | €59,188 | +€28,881 | +95.3% |
| Financial fixed assets | 28 | €1,289,173 | €500,453 | -€788,720 | -61.2% |
| Current assets | 29/58 | €436,058 | €456,120 | +€20,063 | +4.6% |
| Amounts receivable after more than one year | 29 | €120,050 | €149,881 | +€29,831 | +24.8% |
| Other amounts receivable | 291 | €120,050 | €149,881 | +€29,831 | +24.8% |
| Amounts receivable within one year | 40/41 | €79,702 | €53,854 | -€25,849 | -32.4% |
| Trade receivables | 40 | €34,347 | €9,397 | -€24,950 | -72.6% |
| Other amounts receivable | 41 | €45,356 | €44,457 | -€899 | -2.0% |
| Current investments | 50/53 | - | €5,500 | +€5,500 | |
| Cash at bank and in hand | 54/58 | €214,327 | €213,189 | -€1,138 | -0.5% |
| Deferred charges and accrued income | 490/1 | €21,978 | €33,697 | +€11,718 | +53.3% |
| Total equity and liabilities | 10/49 | €2,069,855 | €2,531,623 | +€461,768 | +22.3% |
| Equity | 10/15 | €299,008 | €302,814 | +€3,806 | +1.3% |
| Contributions | 10/11 | €177,262 | €177,262 | = | 0.0% |
| Reserves | 13 | €121,028 | €121,028 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,176 | €2,317 | -€1,859 | -44.5% |
| Reserves not available under the articles | 1311 | €4,176 | €2,317 | -€1,859 | -44.5% |
| Tax-exempt reserves | 132 | €44,852 | €44,852 | = | 0.0% |
| Distributable reserves | 133 | €72,000 | €73,859 | +€1,859 | +2.6% |
| Profit (loss) carried forward | 14 | €718 | €4,524 | +€3,806 | +530% |
| Amounts payable | 17/49 | €1,770,847 | €2,228,809 | +€457,962 | +25.9% |
| Amounts payable after more than one year | 17 | €1,512,900 | €1,812,428 | +€299,528 | +19.8% |
| Financial debts | 170/4 | €1,512,900 | €1,812,428 | +€299,528 | +19.8% |
| Amounts payable within one year | 42/48 | €257,624 | €416,175 | +€158,552 | +61.5% |
| Current portion of amounts payable after more than one year | 42 | €174,291 | €208,087 | +€33,796 | +19.4% |
| Trade debts | 44 | €26,442 | €72,446 | +€46,004 | +174% |
| Suppliers | 440/4 | €26,442 | €72,446 | +€46,004 | +174% |
| Taxes, remuneration and social security | 45 | €56,138 | €62,889 | +€6,751 | +12.0% |
| Taxes | 450/3 | €4,712 | €10,047 | +€5,335 | +113% |
| Remuneration and social security | 454/9 | €51,426 | €52,842 | +€1,416 | +2.8% |
| Other amounts payable | 47/48 | €753 | €72,753 | +€72,000 | +9,559% |
| Accrued charges and deferred income | 492/3 | €323 | €205 | -€118 | -36.4% |
| Remuneration, social security and pensions | 62 | €629,245 | €631,815 | +€2,570 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €146,450 | €138,391 | -€8,059 | -5.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €89,658 | €0 | -€89,658 | -100% |
| Other operating charges | 640/8 | €17,635 | €20,414 | +€2,779 | +15.8% |
| Gross operating margin | 9900 | €964,089 | €860,222 | -€103,866 | -10.8% |
| Operating profit (loss) | 9901 | €81,100 | €69,602 | -€11,497 | -14.2% |
| Financial income | 75/76B | €5,860 | €4,443 | -€1,417 | -24.2% |
| Recurring financial income | 75 | €1,433 | €4,443 | +€3,011 | +210% |
| Non-recurring financial income | 76B | €4,427 | €0 | -€4,427 | -100% |
| Financial charges | 65/66B | €38,983 | €59,485 | +€20,501 | +52.6% |
| Recurring financial charges | 65 | €38,983 | €59,485 | +€20,501 | +52.6% |
| Profit (loss) for the period before taxes | 9903 | €47,976 | €14,561 | -€33,415 | -69.6% |
| Income taxes | 67/77 | €19,549 | €10,755 | -€8,794 | -45.0% |
| Profit (loss) for the period | 9904 | €28,427 | €3,806 | -€24,621 | -86.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,427 | €3,806 | -€24,621 | -86.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.