YPSILON: 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.
YPSILON
Largest movements
- Receivables within one year -€8,426
down €8,426 (-77.5%), from €10,870 to €2,444
- Tangible fixed assets -€2,142
down €2,142 (-21.8%), from €9,804 to €7,662
of which Plant, machinery and equipment: -€1,078
- Cash +€1,404
up €1,404 (+43.5%), from €3,230 to €4,634
mainly Receivables within one year (+€8,426) and Net result for the year (+€5,418)
- Stocks and contracts +€608
up €608 (+69.1%), from €880 to €1,488
- Debts after one year -€11,823
no longer reported in 2025 (was €11,823)
- Profit (loss) carried forward +€5,418
up €5,418, from -€2,456 to €2,962
- Trade debts -€2,754
down €2,754 (-74.1%), from €3,717 to €963
- Tax, wage and social debts +€603
up €603 (+137%), from €440 to €1,043
of which Remuneration and social security: +€1,043
- Staff costs +€6,902
up €6,902 (+94.2%), from €7,325 to €14,227
- Depreciation -€2,551
down €2,551 (-54.4%), from €4,693 to €2,142
- Other operating charges +€464
up €464 (+11.0%), from €4,229 to €4,693
- Financial charges +€337
up €337 (+63.0%), from €535 to €872
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 | €27,784 | €19,228 | -€8,556 | -30.8% |
| Fixed assets | 21/28 | €12,804 | €10,662 | -€2,142 | -16.7% |
| Tangible fixed assets | 22/27 | €9,804 | €7,662 | -€2,142 | -21.8% |
| Land and buildings | 22 | €2,590 | €1,825 | -€765 | -29.5% |
| Plant, machinery and equipment | 23 | €4,887 | €3,809 | -€1,078 | -22.1% |
| Furniture and vehicles | 24 | €2,327 | €2,028 | -€299 | -12.8% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €14,980 | €8,566 | -€6,414 | -42.8% |
| Stocks and contracts in progress | 3 | €880 | €1,488 | +€608 | +69.1% |
| Stocks | 30/36 | €880 | €1,488 | +€608 | +69.1% |
| Amounts receivable within one year | 40/41 | €10,870 | €2,444 | -€8,426 | -77.5% |
| Trade receivables | 40 | €10,870 | €2,444 | -€8,426 | -77.5% |
| Cash at bank and in hand | 54/58 | €3,230 | €4,634 | +€1,404 | +43.5% |
| Total equity and liabilities | 10/49 | €27,784 | €19,228 | -€8,556 | -30.8% |
| Equity | 10/15 | €11,804 | €17,222 | +€5,418 | +45.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,456 | €2,962 | +€5,418 | |
| Amounts payable | 17/49 | €15,980 | €2,006 | -€13,974 | -87.4% |
| Amounts payable after more than one year | 17 | €11,823 | - | -€11,823 | |
| Financial debts | 170/4 | €11,823 | - | -€11,823 | |
| Amounts payable within one year | 42/48 | €4,157 | €2,006 | -€2,151 | -51.7% |
| Trade debts | 44 | €3,717 | €963 | -€2,754 | -74.1% |
| Suppliers | 440/4 | €3,717 | €963 | -€2,754 | -74.1% |
| Taxes, remuneration and social security | 45 | €440 | €1,043 | +€603 | +137% |
| Taxes | 450/3 | €440 | - | -€440 | |
| Remuneration and social security | 454/9 | - | €1,043 | +€1,043 | |
| Remuneration, social security and pensions | 62 | €7,325 | €14,227 | +€6,902 | +94.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,693 | €2,142 | -€2,551 | -54.4% |
| Other operating charges | 640/8 | €4,229 | €4,693 | +€464 | +11.0% |
| Gross operating margin | 9900 | €27,622 | €27,352 | -€270 | -1.0% |
| Operating profit (loss) | 9901 | €11,375 | €6,290 | -€5,085 | -44.7% |
| Financial charges | 65/66B | €535 | €872 | +€337 | +63.0% |
| Recurring financial charges | 65 | €535 | €872 | +€337 | +63.0% |
| Profit (loss) for the period before taxes | 9903 | €10,840 | €5,418 | -€5,422 | -50.0% |
| Profit (loss) for the period | 9904 | €10,840 | €5,418 | -€5,422 | -50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,840 | €5,418 | -€5,422 | -50.0% |
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 14 October 2026 via checked.be.