Ypsilon Architecten: 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 Architecten
Largest movements
- Cash +€27,269
up €27,269 (+159.9%), from €17,053 to €44,322
mainly Trade debts (+€28,352) and Net result for the year (+€11,095)
- Receivables within one year +€10,572
up €10,572 (+13.2%), from €79,964 to €90,536
of which Trade receivables: +€13,412
- Deferred charges and accrued income +€4,809
up €4,809 (+93.5%), from €5,142 to €9,951
- Intangible fixed assets -€2,020
down €2,020 (-12.6%), from €16,069 to €14,049
- Trade debts +€28,352
up €28,352 (+28.7%), from €98,717 to €127,069
- Reserves +€11,095
up €11,095 (+82.8%), from €13,399 to €24,494
- Staff costs -€12,510
down €12,510 (-24.1%), from €51,958 to €39,448
- Taxes +€3,353
up €3,353 (+441.7%), from €759 to €4,112
- Gross operating margin +€1,213
up €1,213 (+2.1%), from €57,516 to €58,728
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 | €124,949 | €166,000 | +€41,051 | +32.9% |
| Fixed assets | 21/28 | €22,790 | €21,191 | -€1,600 | -7.0% |
| Intangible fixed assets | 21 | €16,069 | €14,049 | -€2,020 | -12.6% |
| Tangible fixed assets | 22/27 | €1,921 | €2,341 | +€420 | +21.9% |
| Furniture and vehicles | 24 | €1,921 | €2,341 | +€420 | +21.9% |
| Financial fixed assets | 28 | €4,800 | €4,800 | = | 0.0% |
| Current assets | 29/58 | €102,159 | €144,809 | +€42,650 | +41.7% |
| Amounts receivable within one year | 40/41 | €79,964 | €90,536 | +€10,572 | +13.2% |
| Trade receivables | 40 | €77,123 | €90,536 | +€13,412 | +17.4% |
| Other amounts receivable | 41 | €2,841 | - | -€2,841 | |
| Cash at bank and in hand | 54/58 | €17,053 | €44,322 | +€27,269 | +159.9% |
| Deferred charges and accrued income | 490/1 | €5,142 | €9,951 | +€4,809 | +93.5% |
| Total equity and liabilities | 10/49 | €124,949 | €166,000 | +€41,051 | +32.9% |
| Equity | 10/15 | €13,899 | €24,994 | +€11,095 | +79.8% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €13,399 | €24,494 | +€11,095 | +82.8% |
| Distributable reserves | 133 | €13,399 | €24,494 | +€11,095 | +82.8% |
| Amounts payable | 17/49 | €111,050 | €141,006 | +€29,956 | +27.0% |
| Amounts payable within one year | 42/48 | €111,050 | €141,006 | +€29,956 | +27.0% |
| Trade debts | 44 | €98,717 | €127,069 | +€28,352 | +28.7% |
| Suppliers | 440/4 | €98,717 | €127,069 | +€28,352 | +28.7% |
| Taxes, remuneration and social security | 45 | €12,333 | €13,937 | +€1,604 | +13.0% |
| Taxes | 450/3 | €8,283 | €7,929 | -€354 | -4.3% |
| Remuneration and social security | 454/9 | €4,050 | €6,008 | +€1,958 | +48.3% |
| Remuneration, social security and pensions | 62 | €51,958 | €39,448 | -€12,510 | -24.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,232 | €3,218 | -€14 | -0.4% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | €57,516 | €58,728 | +€1,213 | +2.1% |
| Operating profit (loss) | 9901 | €1,797 | €15,518 | +€13,721 | +763.5% |
| Financial income | 75/76B | €0 | €8 | +€7 | +37450.0% |
| Recurring financial income | 75 | €0 | €8 | +€7 | +37450.0% |
| Financial charges | 65/66B | €323 | €319 | -€4 | -1.4% |
| Recurring financial charges | 65 | €323 | €319 | -€4 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €1,474 | €15,207 | +€13,733 | +931.8% |
| Income taxes | 67/77 | €759 | €4,112 | +€3,353 | +441.7% |
| Profit (loss) for the period | 9904 | €715 | €11,095 | +€10,380 | +1452.4% |
| Profit (loss) for the period to be appropriated | 9905 | €715 | €11,095 | +€10,380 | +1452.4% |
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.