Ypsilon & Partners: 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 & Partners
Largest movements
- Cash +€26,799
up €26,799 (+101%), from €26,580 to €53,379
mainly Net result for the year (+€39,733) and Receivables within one year (+€17,047)
- Receivables within one year -€17,047
down €17,047 (-26.7%), from €63,818 to €46,771
of which Trade receivables: -€16,789
- Tangible fixed assets -€1,345
down €1,345 (-34.4%), from €3,905 to €2,561
of which Furniture and vehicles: -€1,105
- Profit (loss) carried forward +€39,733
up €39,733, from €0 to €39,733
- Trade debts -€21,599
down €21,599 (-96.6%), from €22,371 to €772
- Other debts -€14,364
down €14,364 (-77.6%), from €18,500 to €4,137
- Tax, wage and social debts +€4,617
up €4,617 (+22.6%), from €20,452 to €25,069
- Gross operating margin +€12,714
up €12,714 (+29.7%), from €42,787 to €55,501
- Taxes +€3,205
up €3,205 (+33.0%), from €9,703 to €12,909
- Depreciation +€737
up €737 (+121%), from €608 to €1,345
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 | €96,454 | €104,823 | +€8,368 | +8.7% |
| Fixed assets | 21/28 | €3,905 | €2,561 | -€1,345 | -34.4% |
| Tangible fixed assets | 22/27 | €3,905 | €2,561 | -€1,345 | -34.4% |
| Plant, machinery and equipment | 23 | €1,083 | €843 | -€240 | -22.1% |
| Furniture and vehicles | 24 | €2,823 | €1,718 | -€1,105 | -39.1% |
| Current assets | 29/58 | €92,549 | €102,262 | +€9,713 | +10.5% |
| Amounts receivable within one year | 40/41 | €63,818 | €46,771 | -€17,047 | -26.7% |
| Trade receivables | 40 | €63,557 | €46,768 | -€16,789 | -26.4% |
| Other amounts receivable | 41 | €261 | €3 | -€258 | -99.0% |
| Cash at bank and in hand | 54/58 | €26,580 | €53,379 | +€26,799 | +101% |
| Deferred charges and accrued income | 490/1 | €2,151 | €2,112 | -€38 | -1.8% |
| Total equity and liabilities | 10/49 | €96,454 | €104,823 | +€8,368 | +8.7% |
| Equity | 10/15 | €35,112 | €74,845 | +€39,733 | +113% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €31,112 | €31,112 | = | 0.0% |
| Distributable reserves | 133 | €31,112 | €31,112 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €39,733 | +€39,733 | |
| Amounts payable | 17/49 | €61,342 | €29,978 | -€31,365 | -51.1% |
| Amounts payable within one year | 42/48 | €61,342 | €29,978 | -€31,365 | -51.1% |
| Financial debts | 43 | €19 | €0 | -€19 | -100% |
| Credit institutions | 430/8 | €19 | €0 | -€19 | -100% |
| Trade debts | 44 | €22,371 | €772 | -€21,599 | -96.6% |
| Suppliers | 440/4 | €22,371 | €772 | -€21,599 | -96.6% |
| Taxes, remuneration and social security | 45 | €20,452 | €25,069 | +€4,617 | +22.6% |
| Taxes | 450/3 | €20,452 | €25,069 | +€4,617 | +22.6% |
| Other amounts payable | 47/48 | €18,500 | €4,137 | -€14,364 | -77.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €608 | €1,345 | +€737 | +121% |
| Other operating charges | 640/8 | €1,229 | €1,365 | +€136 | +11.1% |
| Gross operating margin | 9900 | €42,787 | €55,501 | +€12,714 | +29.7% |
| Operating profit (loss) | 9901 | €40,950 | €52,791 | +€11,841 | +28.9% |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.1% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €40,815 | €52,641 | +€11,826 | +29.0% |
| Income taxes | 67/77 | €9,703 | €12,909 | +€3,205 | +33.0% |
| Profit (loss) for the period | 9904 | €31,112 | €39,733 | +€8,621 | +27.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,112 | €39,733 | +€8,621 | +27.7% |
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 13 October 2026 via checked.be.