Vypco Plus: 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.
Vypco Plus
Largest movements
- Receivables within one year +€92,217
up €92,217 (+34.6%), from €266,795 to €359,013
of which Other amounts receivable: +€88,217
- Receivables after one year -€59,850
down €59,850 (-10.6%), from €566,382 to €506,532
- Financial fixed assets -€46,155
down €46,155 (-5.8%), from €801,794 to €755,640
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€291,950
down €291,950 (-100%), from €291,950 to €0
- Gross operating margin -€19,313
down €19,313 (-98.5%), from €19,606 to €293
- Other operating charges -€213
down €213 (-14.8%), from €1,441 to €1,228
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 | €1,635,068 | €1,633,331 | -€1,738 | -0.1% |
| Fixed assets | 21/28 | €801,794 | €755,640 | -€46,155 | -5.8% |
| Financial fixed assets | 28 | €801,794 | €755,640 | -€46,155 | -5.8% |
| Current assets | 29/58 | €833,274 | €877,691 | +€44,417 | +5.3% |
| Amounts receivable after more than one year | 29 | €566,382 | €506,532 | -€59,850 | -10.6% |
| Other amounts receivable | 291 | €566,382 | €506,532 | -€59,850 | -10.6% |
| Amounts receivable within one year | 40/41 | €266,795 | €359,013 | +€92,217 | +34.6% |
| Trade receivables | 40 | - | €4,000 | +€4,000 | |
| Other amounts receivable | 41 | €266,795 | €355,013 | +€88,217 | +33.1% |
| Cash at bank and in hand | 54/58 | €97 | €12,099 | +€12,002 | +12,432% |
| Deferred charges and accrued income | 490/1 | - | €48 | +€48 | |
| Total equity and liabilities | 10/49 | €1,635,068 | €1,633,331 | -€1,738 | -0.1% |
| Equity | 10/15 | €612,305 | €611,266 | -€1,039 | -0.2% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €579,305 | €578,266 | -€1,039 | -0.2% |
| Amounts payable | 17/49 | €1,022,763 | €1,022,065 | -€698 | -0.1% |
| Amounts payable after more than one year | 17 | €1,022,000 | €1,020,000 | -€2,000 | -0.2% |
| Financial debts | 170/4 | €1,022,000 | €1,020,000 | -€2,000 | -0.2% |
| Amounts payable within one year | 42/48 | €763 | €2,065 | +€1,302 | +170% |
| Trade debts | 44 | €163 | €2,065 | +€1,902 | +1,164% |
| Suppliers | 440/4 | €163 | €2,065 | +€1,902 | +1,164% |
| Other amounts payable | 47/48 | €600 | €0 | -€600 | -100% |
| Other operating charges | 640/8 | €1,441 | €1,228 | -€213 | -14.8% |
| Gross operating margin | 9900 | €19,606 | €293 | -€19,313 | -98.5% |
| Operating profit (loss) | 9901 | €18,166 | -€935 | -€19,100 | |
| Financial income | 75/76B | €291,950 | €0 | -€291,950 | -100% |
| Recurring financial income | 75 | €291,950 | €0 | -€291,950 | -100% |
| Financial charges | 65/66B | €104 | €104 | = | 0.0% |
| Recurring financial charges | 65 | €104 | €104 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €310,011 | -€1,039 | -€311,050 | |
| Profit (loss) for the period | 9904 | €310,011 | -€1,039 | -€311,050 | |
| Profit (loss) for the period to be appropriated | 9905 | €310,011 | -€1,039 | -€311,050 |
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 20 October 2026 via checked.be.