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 -€34,253
down €34,253 (-98.9%), from €34,624 to €371
mainly Tax, wage and social debts (-€41,318) and Contributions, distributions and other (-€30,703)
- Receivables after one year -€24,800
down €24,800 (-14.9%), from €166,709 to €141,909
- Receivables within one year -€2,556
down €2,556 (-54.5%), from €4,692 to €2,136
of which Other amounts receivable: -€3,592
- Tax, wage and social debts -€41,318
down €41,318 (-94.8%), from €43,568 to €2,250
- Reserves -€20,000
down €20,000 (-87.0%), from €23,000 to €3,000
of which Tax-exempt reserves: -€20,000
- Taxes -€43,068
no longer reported in 2025 (was €43,068)
- Financial income +€10,593
up €10,593 (+9731.9%), from €109 to €10,702
- Purchases and services -€6,213
no longer reported in 2025 (was €6,213)
- Gross operating margin -€5,089
down €5,089, from €4,983 to -€106
- Write-downs +€1,100
new in 2025: €1,100
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 | €206,701 | €144,686 | -€62,015 | -30.0% |
| Fixed assets | 21/28 | €420 | €0 | -€420 | -100.0% |
| Tangible fixed assets | 22/27 | €420 | €0 | -€420 | -100.0% |
| Furniture and vehicles | 24 | €420 | €0 | -€420 | -100.0% |
| Current assets | 29/58 | €206,281 | €144,686 | -€61,595 | -29.9% |
| Amounts receivable after more than one year | 29 | €166,709 | €141,909 | -€24,800 | -14.9% |
| Other amounts receivable | 291 | €166,709 | €141,909 | -€24,800 | -14.9% |
| Amounts receivable within one year | 40/41 | €4,692 | €2,136 | -€2,556 | -54.5% |
| Trade receivables | 40 | €1,100 | €2,136 | +€1,036 | +94.2% |
| Other amounts receivable | 41 | €3,592 | - | -€3,592 | |
| Cash at bank and in hand | 54/58 | €34,624 | €371 | -€34,253 | -98.9% |
| Deferred charges and accrued income | 490/1 | €256 | €270 | +€14 | +5.5% |
| Total equity and liabilities | 10/49 | €206,701 | €144,686 | -€62,015 | -30.0% |
| Equity | 10/15 | €163,133 | €141,400 | -€21,733 | -13.3% |
| Contributions | 10/11 | €33,637 | €33,637 | +€0 | 0.0% |
| Reserves | 13 | €23,000 | €3,000 | -€20,000 | -87.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €20,000 | €0 | -€20,000 | -100.0% |
| Profit (loss) carried forward | 14 | €106,496 | €104,763 | -€1,733 | -1.6% |
| Amounts payable | 17/49 | €43,568 | €3,286 | -€40,282 | -92.5% |
| Amounts payable within one year | 42/48 | €43,568 | €3,286 | -€40,282 | -92.5% |
| Taxes, remuneration and social security | 45 | €43,568 | €2,250 | -€41,318 | -94.8% |
| Taxes | 450/3 | €43,568 | €2,250 | -€41,318 | -94.8% |
| Other amounts payable | 47/48 | - | €1,036 | +€1,036 | |
| Goods, raw materials, services and sundry goods | 60/61 | €6,213 | - | -€6,213 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,073 | €420 | -€653 | -60.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,100 | +€1,100 | |
| Other operating charges | 640/8 | €515 | €64 | -€451 | -87.6% |
| Non-recurring operating charges | 66A | -€166,709 | - | +€166,709 | |
| Gross operating margin | 9900 | €4,983 | -€106 | -€5,089 | |
| Operating profit (loss) | 9901 | €170,105 | -€1,690 | -€171,795 | |
| Financial income | 75/76B | €109 | €10,702 | +€10,593 | +9731.9% |
| Recurring financial income | 75 | €109 | €10,702 | +€10,593 | +9731.9% |
| Financial charges | 65/66B | €53 | €42 | -€11 | -21.1% |
| Recurring financial charges | 65 | €53 | €42 | -€11 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €170,161 | €8,970 | -€161,191 | -94.7% |
| Income taxes | 67/77 | €43,068 | - | -€43,068 | |
| Profit (loss) for the period | 9904 | €127,092 | €8,970 | -€118,122 | -92.9% |
| Profit (loss) for the period to be appropriated | 9905 | €127,092 | €8,970 | -€118,122 | -92.9% |
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.