YOPSYS CONSULTING: 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.
YOPSYS CONSULTING
Largest movements
- Current investments +€27,613
up €27,613 (+24.3%), from €113,778 to €141,391
- Tangible fixed assets -€12,350
down €12,350 (-48.8%), from €25,294 to €12,944
of which Furniture and vehicles: -€10,625
- Cash +€1,820
up €1,820 (+8.7%), from €20,847 to €22,667
mainly Net result for the year (+€37,180) and Depreciation (+€12,350)
- Reserves +€37,180
up €37,180 (+13.4%), from €277,273 to €314,452
of which Distributable reserves: +€37,180
- Other debts -€16,798
down €16,798 (-71.6%), from €23,472 to €6,674
- Trade debts -€2,496
down €2,496 (-53.4%), from €4,674 to €2,178
- Depreciation -€8,441
down €8,441 (-40.6%), from €20,791 to €12,350
- Gross operating margin -€6,568
down €6,568 (-9.3%), from €70,617 to €64,049
- Financial income +€858
up €858 (+1,505%), from €57 to €915
- Taxes +€847
up €847 (+6.0%), from €14,104 to €14,951
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 | €163,836 | €179,930 | +€16,093 | +9.8% |
| Fixed assets | 21/28 | €25,343 | €12,993 | -€12,350 | -48.7% |
| Tangible fixed assets | 22/27 | €25,294 | €12,944 | -€12,350 | -48.8% |
| Plant, machinery and equipment | 23 | €6,827 | €5,102 | -€1,725 | -25.3% |
| Furniture and vehicles | 24 | €18,467 | €7,842 | -€10,625 | -57.5% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €138,493 | €166,936 | +€28,443 | +20.5% |
| Amounts receivable within one year | 40/41 | €0 | €7 | +€7 | |
| Other amounts receivable | 41 | €0 | €7 | +€7 | |
| Current investments | 50/53 | €113,778 | €141,391 | +€27,613 | +24.3% |
| Cash at bank and in hand | 54/58 | €20,847 | €22,667 | +€1,820 | +8.7% |
| Deferred charges and accrued income | 490/1 | €3,868 | €2,871 | -€997 | -25.8% |
| Total equity and liabilities | 10/49 | €163,836 | €179,930 | +€16,093 | +9.8% |
| Equity | 10/15 | €114,549 | €151,728 | +€37,180 | +32.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €277,273 | €314,452 | +€37,180 | +13.4% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €275,414 | €312,593 | +€37,180 | +13.5% |
| Profit (loss) carried forward | 14 | -€181,324 | -€181,324 | = | 0.0% |
| Amounts payable | 17/49 | €49,287 | €28,201 | -€21,086 | -42.8% |
| Amounts payable within one year | 42/48 | €49,287 | €28,201 | -€21,086 | -42.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €209 | €0 | -€209 | -100% |
| Credit institutions | 430/8 | €209 | €0 | -€209 | -100% |
| Trade debts | 44 | €4,674 | €2,178 | -€2,496 | -53.4% |
| Suppliers | 440/4 | €4,674 | €2,178 | -€2,496 | -53.4% |
| Taxes, remuneration and social security | 45 | €20,932 | €19,349 | -€1,583 | -7.6% |
| Taxes | 450/3 | €20,932 | €19,349 | -€1,583 | -7.6% |
| Other amounts payable | 47/48 | €23,472 | €6,674 | -€16,798 | -71.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,791 | €12,350 | -€8,441 | -40.6% |
| Other operating charges | 640/8 | €440 | €400 | -€41 | -9.2% |
| Gross operating margin | 9900 | €70,617 | €64,049 | -€6,568 | -9.3% |
| Operating profit (loss) | 9901 | €49,385 | €51,300 | +€1,914 | +3.9% |
| Financial income | 75/76B | €57 | €915 | +€858 | +1,505% |
| Recurring financial income | 75 | €57 | €915 | +€858 | +1,505% |
| Financial charges | 65/66B | €100 | €84 | -€16 | -15.7% |
| Recurring financial charges | 65 | €100 | €84 | -€16 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | €49,343 | €52,131 | +€2,788 | +5.7% |
| Income taxes | 67/77 | €14,104 | €14,951 | +€847 | +6.0% |
| Profit (loss) for the period | 9904 | €35,239 | €37,180 | +€1,941 | +5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €35,239 | €37,180 | +€1,941 | +5.5% |
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.