YSP: 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.
YSP
Largest movements
- Receivables within one year +€13,123
up €13,123 (+11,195%), from €117 to €13,241
of which Trade receivables: +€10,164
- Deferred charges and accrued income -€1,949
down €1,949 (-24.5%), from €7,969 to €6,019
- Cash -€772
down €772 (-2.2%), from €35,340 to €34,569
mainly Receivables within one year (-€13,123) and Investment in fixed assets (net) (-€325)
- Tangible fixed assets -€580
down €580 (-44.5%), from €1,305 to €725
- Reserves +€6,097
up €6,097 (+21.2%), from €28,749 to €34,846
- Trade debts +€2,679
up €2,679 (+129%), from €2,081 to €4,760
- Gross operating margin -€27,725
down €27,725 (-73.4%), from €37,757 to €10,032
- Taxes -€5,459
down €5,459 (-69.3%), from €7,883 to €2,423
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 | €44,731 | €54,878 | +€10,147 | +22.7% |
| Fixed assets | 21/28 | €1,305 | €1,050 | -€255 | -19.6% |
| Tangible fixed assets | 22/27 | €1,305 | €725 | -€580 | -44.5% |
| Furniture and vehicles | 24 | €1,305 | €725 | -€580 | -44.5% |
| Financial fixed assets | 28 | - | €325 | +€325 | |
| Current assets | 29/58 | €43,426 | €53,828 | +€10,402 | +24.0% |
| Amounts receivable within one year | 40/41 | €117 | €13,241 | +€13,123 | +11,195% |
| Trade receivables | 40 | - | €10,164 | +€10,164 | |
| Other amounts receivable | 41 | €117 | €3,077 | +€2,959 | +2,525% |
| Cash at bank and in hand | 54/58 | €35,340 | €34,569 | -€772 | -2.2% |
| Deferred charges and accrued income | 490/1 | €7,969 | €6,019 | -€1,949 | -24.5% |
| Total equity and liabilities | 10/49 | €44,731 | €54,878 | +€10,147 | +22.7% |
| Equity | 10/15 | €38,749 | €44,846 | +€6,097 | +15.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €28,749 | €34,846 | +€6,097 | +21.2% |
| Distributable reserves | 133 | €28,749 | €34,846 | +€6,097 | +21.2% |
| Amounts payable | 17/49 | €5,983 | €10,033 | +€4,050 | +67.7% |
| Amounts payable within one year | 42/48 | €5,983 | €9,517 | +€3,535 | +59.1% |
| Trade debts | 44 | €2,081 | €4,760 | +€2,679 | +129% |
| Suppliers | 440/4 | €2,081 | €4,760 | +€2,679 | +129% |
| Taxes, remuneration and social security | 45 | €3,902 | €4,244 | +€343 | +8.8% |
| Taxes | 450/3 | €3,902 | €4,244 | +€343 | +8.8% |
| Other amounts payable | 47/48 | - | €513 | +€513 | |
| Accrued charges and deferred income | 492/3 | - | €515 | +€515 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €436 | €580 | +€144 | +33.1% |
| Other operating charges | 640/8 | €528 | €740 | +€212 | +40.0% |
| Gross operating margin | 9900 | €37,757 | €10,032 | -€27,725 | -73.4% |
| Operating profit (loss) | 9901 | €36,793 | €8,711 | -€28,081 | -76.3% |
| Financial charges | 65/66B | €161 | €191 | +€29 | +18.2% |
| Recurring financial charges | 65 | €161 | €191 | +€29 | +18.2% |
| Profit (loss) for the period before taxes | 9903 | €36,631 | €8,521 | -€28,111 | -76.7% |
| Income taxes | 67/77 | €7,883 | €2,423 | -€5,459 | -69.3% |
| Profit (loss) for the period | 9904 | €28,749 | €6,097 | -€22,652 | -78.8% |
| Profit (loss) for the period to be appropriated | 9905 | €28,749 | €6,097 | -€22,652 | -78.8% |
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.