VYSA: 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.
VYSA
Largest movements
- Cash +€36,913
up €36,913 (+31.3%), from €117,920 to €154,832
mainly Net result for the year (+€41,101) and Receivables within one year (+€15,086)
- Receivables within one year -€15,086
down €15,086 (-46.6%), from €32,406 to €17,321
of which Trade receivables: -€15,048
- Tangible fixed assets -€4,233
down €4,233 (-23.1%), from €18,333 to €14,101
- Deferred charges and accrued income +€2,051
up €2,051 (+414.0%), from €495 to €2,547
- Profit (loss) carried forward +€41,101
up €41,101 (+33.8%), from €121,720 to €162,821
- Tax, wage and social debts -€22,982
down €22,982 (-60.2%), from €38,178 to €15,196
- Gross operating margin -€98,057
down €98,057 (-61.4%), from €159,588 to €61,531
- Taxes -€23,051
down €23,051 (-65.6%), from €35,133 to €12,082
- Depreciation +€5,048
up €5,048 (+302.9%), from €1,667 to €6,714
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.
Cash bridge derived
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 | €169,155 | €188,801 | +€19,646 | +11.6% |
| Fixed assets | 21/28 | €18,333 | €14,101 | -€4,233 | -23.1% |
| Tangible fixed assets | 22/27 | €18,333 | €14,101 | -€4,233 | -23.1% |
| Furniture and vehicles | 24 | €18,333 | €14,101 | -€4,233 | -23.1% |
| Current assets | 29/58 | €150,822 | €174,700 | +€23,878 | +15.8% |
| Amounts receivable within one year | 40/41 | €32,406 | €17,321 | -€15,086 | -46.6% |
| Trade receivables | 40 | €31,974 | €16,926 | -€15,048 | -47.1% |
| Other amounts receivable | 41 | €432 | €395 | -€37 | -8.6% |
| Cash at bank and in hand | 54/58 | €117,920 | €154,832 | +€36,913 | +31.3% |
| Deferred charges and accrued income | 490/1 | €495 | €2,547 | +€2,051 | +414.0% |
| Total equity and liabilities | 10/49 | €169,155 | €188,801 | +€19,646 | +11.6% |
| Equity | 10/15 | €123,720 | €164,821 | +€41,101 | +33.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €121,720 | €162,821 | +€41,101 | +33.8% |
| Amounts payable | 17/49 | €45,435 | €23,979 | -€21,455 | -47.2% |
| Amounts payable within one year | 42/48 | €45,435 | €23,626 | -€21,809 | -48.0% |
| Trade debts | 44 | €907 | €1,505 | +€598 | +66.0% |
| Suppliers | 440/4 | €907 | €1,505 | +€598 | +66.0% |
| Taxes, remuneration and social security | 45 | €38,178 | €15,196 | -€22,982 | -60.2% |
| Taxes | 450/3 | €38,178 | €15,196 | -€22,982 | -60.2% |
| Other amounts payable | 47/48 | €6,350 | €6,924 | +€575 | +9.1% |
| Accrued charges and deferred income | 492/3 | - | €354 | +€354 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,667 | €6,714 | +€5,048 | +302.9% |
| Other operating charges | 640/8 | €384 | €931 | +€546 | +142.1% |
| Gross operating margin | 9900 | €159,588 | €61,531 | -€98,057 | -61.4% |
| Operating profit (loss) | 9901 | €157,536 | €53,886 | -€103,651 | -65.8% |
| Financial income | 75/76B | €26 | €0 | -€26 | -100.0% |
| Recurring financial income | 75 | €26 | €0 | -€26 | -100.0% |
| Financial charges | 65/66B | €709 | €702 | -€6 | -0.9% |
| Recurring financial charges | 65 | €709 | €702 | -€6 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | €156,854 | €53,183 | -€103,670 | -66.1% |
| Income taxes | 67/77 | €35,133 | €12,082 | -€23,051 | -65.6% |
| Profit (loss) for the period | 9904 | €121,720 | €41,101 | -€80,619 | -66.2% |
| Profit (loss) for the period to be appropriated | 9905 | €121,720 | €41,101 | -€80,619 | -66.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.