YPSILON: 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.
YPSILON
Largest movements
- Cash -€5,798
down €5,798 (-34.1%), from €17,016 to €11,218
mainly Net result for the year (-€4,175) and Receivables within one year (-€2,975)
- Receivables within one year +€2,975
up €2,975 (+27.6%), from €10,796 to €13,770
of which Trade receivables: +€2,119
- Deferred charges and accrued income +€1,349
up €1,349 (+27.6%), from €4,890 to €6,239
- Tangible fixed assets -€1,297
down €1,297 (-11.9%), from €10,930 to €9,633
of which Other tangible fixed assets: -€850
- Profit (loss) carried forward -€4,175
down €4,175 (-132.6%), from -€3,149 to -€7,323
- Trade debts +€2,859
up €2,859 (+46.8%), from €6,110 to €8,969
- Reserves -€2,300
down €2,300 (-23.8%), from €9,650 to €7,350
- Other debts +€2,300
new in 2025: €2,300
- Tax, wage and social debts -€713
down €713 (-10.5%), from €6,791 to €6,078
of which Taxes: -€733
- Gross operating margin +€3,319
up €3,319 (+96.2%), from -€3,451 to -€132
- Depreciation -€971
down €971 (-22.4%), from €4,331 to €3,361
- Other operating charges -€872
down €872 (-52.0%), from €1,677 to €806
- Financial income +€225
up €225 (+63.4%), from €355 to €580
- Financial charges -€57
down €57 (-15.2%), from €372 to €315
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 | €50,777 | €48,180 | -€2,597 | -5.1% |
| Fixed assets | 21/28 | €10,930 | €9,633 | -€1,297 | -11.9% |
| Tangible fixed assets | 22/27 | €10,930 | €9,633 | -€1,297 | -11.9% |
| Plant, machinery and equipment | 23 | €2,150 | €1,376 | -€774 | -36.0% |
| Furniture and vehicles | 24 | €4,409 | €4,737 | +€328 | +7.4% |
| Other tangible fixed assets | 26 | €4,371 | €3,521 | -€850 | -19.4% |
| Current assets | 29/58 | €39,846 | €38,547 | -€1,300 | -3.3% |
| Stocks and contracts in progress | 3 | €7,145 | €7,320 | +€175 | +2.4% |
| Stocks | 30/36 | €7,145 | €7,320 | +€175 | +2.4% |
| Amounts receivable within one year | 40/41 | €10,796 | €13,770 | +€2,975 | +27.6% |
| Trade receivables | 40 | €7,089 | €9,208 | +€2,119 | +29.9% |
| Other amounts receivable | 41 | €3,706 | €4,562 | +€856 | +23.1% |
| Cash at bank and in hand | 54/58 | €17,016 | €11,218 | -€5,798 | -34.1% |
| Deferred charges and accrued income | 490/1 | €4,890 | €6,239 | +€1,349 | +27.6% |
| Total equity and liabilities | 10/49 | €50,777 | €48,180 | -€2,597 | -5.1% |
| Equity | 10/15 | €36,249 | €29,774 | -€6,475 | -17.9% |
| Contributions | 10/11 | €29,747 | €29,747 | = | 0.0% |
| Reserves | 13 | €9,650 | €7,350 | -€2,300 | -23.8% |
| Distributable reserves | 133 | €9,650 | €7,350 | -€2,300 | -23.8% |
| Profit (loss) carried forward | 14 | -€3,149 | -€7,323 | -€4,175 | -132.6% |
| Amounts payable | 17/49 | €14,528 | €18,406 | +€3,878 | +26.7% |
| Amounts payable within one year | 42/48 | €13,525 | €17,347 | +€3,822 | +28.3% |
| Current portion of amounts payable after more than one year | 42 | €624 | - | -€624 | |
| Trade debts | 44 | €6,110 | €8,969 | +€2,859 | +46.8% |
| Suppliers | 440/4 | €6,110 | €8,969 | +€2,859 | +46.8% |
| Taxes, remuneration and social security | 45 | €6,791 | €6,078 | -€713 | -10.5% |
| Taxes | 450/3 | €4,501 | €3,768 | -€733 | -16.3% |
| Remuneration and social security | 454/9 | €2,290 | €2,310 | +€20 | +0.9% |
| Other amounts payable | 47/48 | - | €2,300 | +€2,300 | |
| Accrued charges and deferred income | 492/3 | €1,003 | €1,059 | +€56 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,331 | €3,361 | -€971 | -22.4% |
| Other operating charges | 640/8 | €1,677 | €806 | -€872 | -52.0% |
| Gross operating margin | 9900 | -€3,451 | -€132 | +€3,319 | +96.2% |
| Operating profit (loss) | 9901 | -€9,460 | -€4,298 | +€5,162 | +54.6% |
| Financial income | 75/76B | €355 | €580 | +€225 | +63.4% |
| Recurring financial income | 75 | €355 | €580 | +€225 | +63.4% |
| Financial charges | 65/66B | €372 | €315 | -€57 | -15.2% |
| Recurring financial charges | 65 | €372 | €315 | -€57 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | -€9,477 | -€4,034 | +€5,443 | +57.4% |
| Income taxes | 67/77 | €139 | €141 | +€2 | +1.1% |
| Profit (loss) for the period | 9904 | -€9,616 | -€4,175 | +€5,441 | +56.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,616 | -€4,175 | +€5,441 | +56.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.