YPSYLON CONSULTING: 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.
YPSYLON CONSULTING
Largest movements
- Cash -€10,904
down €10,904 (-31.3%), from €34,837 to €23,933
mainly Receivables within one year (-€10,527) and Net result for the year (-€3,980)
- Receivables within one year +€10,527
up €10,527 (+90.4%), from €11,647 to €22,174
of which Trade receivables: +€10,527
- Tax, wage and social debts +€4,482
up €4,482 (+295%), from €1,520 to €6,002
- Profit (loss) carried forward -€3,980
down €3,980 (-11.5%), from €34,497 to €30,517
- Other debts -€2,316
down €2,316 (-27.9%), from €8,309 to €5,993
- Trade debts +€1,438
up €1,438 (+916%), from €157 to €1,595
- Taxes +€11,267
up €11,267 (+112,668,600%), from €0 to €11,267
- Gross operating margin -€8,892
down €8,892 (-53.7%), from €16,563 to €7,671
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 | €46,484 | €46,107 | -€377 | -0.8% |
| Current assets | 29/58 | €46,484 | €46,107 | -€377 | -0.8% |
| Amounts receivable within one year | 40/41 | €11,647 | €22,174 | +€10,527 | +90.4% |
| Trade receivables | 40 | €9,129 | €19,656 | +€10,527 | +115% |
| Other amounts receivable | 41 | €2,518 | €2,518 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €34,837 | €23,933 | -€10,904 | -31.3% |
| Total equity and liabilities | 10/49 | €46,484 | €46,107 | -€377 | -0.8% |
| Equity | 10/15 | €36,497 | €32,517 | -€3,980 | -10.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | - | -€2,000 | |
| Share premium | 1100/10 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | €34,497 | €30,517 | -€3,980 | -11.5% |
| Amounts payable | 17/49 | €9,986 | €13,590 | +€3,603 | +36.1% |
| Amounts payable within one year | 42/48 | €9,986 | €13,590 | +€3,603 | +36.1% |
| Trade debts | 44 | €157 | €1,595 | +€1,438 | +916% |
| Suppliers | 440/4 | €157 | €1,595 | +€1,438 | +916% |
| Taxes, remuneration and social security | 45 | €1,520 | €6,002 | +€4,482 | +295% |
| Taxes | 450/3 | €1,520 | €6,002 | +€4,482 | +295% |
| Other amounts payable | 47/48 | €8,309 | €5,993 | -€2,316 | -27.9% |
| Other operating charges | 640/8 | €251 | €259 | +€8 | +3.3% |
| Gross operating margin | 9900 | €16,563 | €7,671 | -€8,892 | -53.7% |
| Operating profit (loss) | 9901 | €16,312 | €7,412 | -€8,901 | -54.6% |
| Financial charges | 65/66B | €84 | €125 | +€40 | +47.5% |
| Recurring financial charges | 65 | €84 | €125 | +€40 | +47.5% |
| Profit (loss) for the period before taxes | 9903 | €16,228 | €7,287 | -€8,941 | -55.1% |
| Income taxes | 67/77 | €0 | €11,267 | +€11,267 | +112,668,600% |
| Profit (loss) for the period | 9904 | €16,228 | -€3,980 | -€20,208 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,228 | -€3,980 | -€20,208 |
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 18 October 2026 via checked.be.