YPSION: 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.
YPSION
Largest movements
- Cash +€127,958
up €127,958 (+8.4%), from €1.5m to €1.6m
mainly Net result for the year (+€362,010) and Other debts (+€163,830)
- Stocks and contracts +€59,333
up €59,333 (+624.6%), from €9,500 to €68,833
- Tangible fixed assets +€25,963
up €25,963 (+7.1%), from €365,207 to €391,170
of which Furniture and vehicles: +€36,610
- Other debts +€163,830
up €163,830 (+170.5%), from €96,079 to €259,909
- Reserves +€26,950
up €26,950 (+1.4%), from €2.0m to €2.0m
- Gross operating margin +€162,875
up €162,875 (+42.1%), from €386,829 to €549,704
- Taxes +€51,770
up €51,770 (+46.5%), from €111,339 to €163,109
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 | €2,120,484 | €2,310,684 | +€190,200 | +9.0% |
| Fixed assets | 21/28 | €365,207 | €391,170 | +€25,963 | +7.1% |
| Tangible fixed assets | 22/27 | €365,207 | €391,170 | +€25,963 | +7.1% |
| Land and buildings | 22 | €340,111 | €329,464 | -€10,647 | -3.1% |
| Furniture and vehicles | 24 | €25,096 | €61,706 | +€36,610 | +145.9% |
| Current assets | 29/58 | €1,755,277 | €1,919,514 | +€164,237 | +9.4% |
| Stocks and contracts in progress | 3 | €9,500 | €68,833 | +€59,333 | +624.6% |
| Stocks | 30/36 | €9,500 | €68,833 | +€59,333 | +624.6% |
| Amounts receivable within one year | 40/41 | €22,639 | - | -€22,639 | |
| Trade receivables | 40 | €9,289 | - | -€9,289 | |
| Other amounts receivable | 41 | €13,350 | - | -€13,350 | |
| Current investments | 50/53 | €200,200 | €200,200 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,519,665 | €1,647,623 | +€127,958 | +8.4% |
| Deferred charges and accrued income | 490/1 | €3,273 | €2,858 | -€415 | -12.7% |
| Total equity and liabilities | 10/49 | €2,120,484 | €2,310,684 | +€190,200 | +9.0% |
| Equity | 10/15 | €1,980,370 | €2,007,379 | +€27,010 | +1.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,952,036 | €1,978,986 | +€26,950 | +1.4% |
| Distributable reserves | 133 | €1,952,036 | €1,978,986 | +€26,950 | +1.4% |
| Profit (loss) carried forward | 14 | €9,734 | €9,794 | +€60 | +0.6% |
| Amounts payable | 17/49 | €140,115 | €303,305 | +€163,190 | +116.5% |
| Amounts payable within one year | 42/48 | €140,115 | €303,305 | +€163,190 | +116.5% |
| Trade debts | 44 | - | €6,054 | +€6,054 | |
| Suppliers | 440/4 | - | €6,054 | +€6,054 | |
| Advances received on contracts in progress | 46 | €1,700 | €4,200 | +€2,500 | +147.1% |
| Taxes, remuneration and social security | 45 | €42,336 | €33,142 | -€9,194 | -21.7% |
| Taxes | 450/3 | €42,336 | €33,142 | -€9,194 | -21.7% |
| Other amounts payable | 47/48 | €96,079 | €259,909 | +€163,830 | +170.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,113 | €24,022 | -€3,092 | -11.4% |
| Other operating charges | 640/8 | €6,441 | €5,474 | -€967 | -15.0% |
| Gross operating margin | 9900 | €386,829 | €549,704 | +€162,875 | +42.1% |
| Operating profit (loss) | 9901 | €353,275 | €520,209 | +€166,934 | +47.3% |
| Financial income | 75/76B | €5,809 | €5,025 | -€785 | -13.5% |
| Recurring financial income | 75 | €5,809 | €5,025 | -€785 | -13.5% |
| Financial charges | 65/66B | €60 | €114 | +€55 | +91.4% |
| Recurring financial charges | 65 | €60 | €114 | +€55 | +91.4% |
| Profit (loss) for the period before taxes | 9903 | €359,024 | €525,119 | +€166,095 | +46.3% |
| Income taxes | 67/77 | €111,339 | €163,109 | +€51,770 | +46.5% |
| Profit (loss) for the period | 9904 | €247,685 | €362,010 | +€114,325 | +46.2% |
| Profit (loss) for the period to be appropriated | 9905 | €247,685 | €362,010 | +€114,325 | +46.2% |
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 6 October 2026 via checked.be.