VYSC: 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.
VYSC
Largest movements
- Cash -€26,920
down €26,920 (-99.6%), from €27,025 to €105
mainly Net result for the year (-€30,660) and Tax, wage and social debts (-€4,345)
- Receivables within one year -€6,972
down €6,972 (-77.8%), from €8,963 to €1,990
of which Trade receivables: -€8,290
- Deferred charges and accrued income +€1,852
up €1,852 (+95.0%), from €1,949 to €3,800
- Tangible fixed assets -€1,048
down €1,048 (-48.7%), from €2,152 to €1,103
of which Plant, machinery and equipment: -€831
- Reserves -€29,302
down €29,302 (-100.0%), from €29,302 to €0
- Tax, wage and social debts -€4,345
down €4,345 (-100.0%), from €4,345 to €0
- Trade debts +€2,107
up €2,107 (+842.8%), from €250 to €2,357
- Profit (loss) carried forward -€1,358
new in 2025: -€1,358
- Gross operating margin -€70,457
down €70,457, from €41,454 to -€29,003
- Taxes -€8,327
down €8,327 (-100.0%), from €8,327 to €0
- Depreciation -€1,418
down €1,418 (-57.5%), from €2,466 to €1,048
- Staff costs -€753
no longer reported in 2025 (was €753)
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 | €40,088 | €6,999 | -€33,089 | -82.5% |
| Fixed assets | 21/28 | €2,152 | €1,103 | -€1,048 | -48.7% |
| Tangible fixed assets | 22/27 | €2,152 | €1,103 | -€1,048 | -48.7% |
| Plant, machinery and equipment | 23 | €1,655 | €824 | -€831 | -50.2% |
| Other tangible fixed assets | 26 | €497 | €279 | -€217 | -43.7% |
| Current assets | 29/58 | €37,936 | €5,896 | -€32,041 | -84.5% |
| Amounts receivable within one year | 40/41 | €8,963 | €1,990 | -€6,972 | -77.8% |
| Trade receivables | 40 | €8,290 | €0 | -€8,290 | -100.0% |
| Other amounts receivable | 41 | €673 | €1,990 | +€1,318 | +195.9% |
| Cash at bank and in hand | 54/58 | €27,025 | €105 | -€26,920 | -99.6% |
| Deferred charges and accrued income | 490/1 | €1,949 | €3,800 | +€1,852 | +95.0% |
| Total equity and liabilities | 10/49 | €40,088 | €6,999 | -€33,089 | -82.5% |
| Equity | 10/15 | €35,302 | €4,642 | -€30,660 | -86.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €29,302 | €0 | -€29,302 | -100.0% |
| Distributable reserves | 133 | €29,302 | €0 | -€29,302 | -100.0% |
| Profit (loss) carried forward | 14 | - | -€1,358 | -€1,358 | |
| Amounts payable | 17/49 | €4,786 | €2,357 | -€2,429 | -50.8% |
| Amounts payable within one year | 42/48 | €4,786 | €2,357 | -€2,429 | -50.8% |
| Trade debts | 44 | €250 | €2,357 | +€2,107 | +842.8% |
| Suppliers | 440/4 | €250 | €2,357 | +€2,107 | +842.8% |
| Taxes, remuneration and social security | 45 | €4,345 | €0 | -€4,345 | -100.0% |
| Taxes | 450/3 | €4,345 | €0 | -€4,345 | -100.0% |
| Other amounts payable | 47/48 | €191 | €0 | -€191 | -100.0% |
| Remuneration, social security and pensions | 62 | €753 | - | -€753 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,466 | €1,048 | -€1,418 | -57.5% |
| Other operating charges | 640/8 | €570 | €382 | -€188 | -33.0% |
| Gross operating margin | 9900 | €41,454 | -€29,003 | -€70,457 | |
| Operating profit (loss) | 9901 | €37,664 | -€30,433 | -€68,097 | |
| Financial income | 75/76B | €5 | €59 | +€54 | +1077.1% |
| Recurring financial income | 75 | €5 | €59 | +€54 | +1077.1% |
| Financial charges | 65/66B | €40 | €286 | +€246 | +615.5% |
| Recurring financial charges | 65 | €40 | €286 | +€246 | +615.5% |
| Profit (loss) for the period before taxes | 9903 | €37,629 | -€30,660 | -€68,289 | |
| Income taxes | 67/77 | €8,327 | €0 | -€8,327 | -100.0% |
| Profit (loss) for the period | 9904 | €29,302 | -€30,660 | -€59,962 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,302 | -€30,660 | -€59,962 |
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 9 October 2026 via checked.be.