YPSILON: what changed
YPSILON
Largest movements
- Receivables within one year -€8,426
down €8,426 (-77.5%), from €10,870 to €2,444
- Tangible fixed assets -€2,142
down €2,142 (-21.8%), from €9,804 to €7,662
of which Plant, machinery and equipment: -€1,078
- Cash +€1,404
up €1,404 (+43.5%), from €3,230 to €4,634
mainly Receivables within one year (+€8,426) and Net result for the year (+€5,418)
- Stocks and contracts +€608
up €608 (+69.1%), from €880 to €1,488
- Debts after one year -€11,823
no longer reported in 2025 (was €11,823)
- Profit (loss) carried forward +€5,418
up €5,418, from -€2,456 to €2,962
- Trade debts -€2,754
down €2,754 (-74.1%), from €3,717 to €963
- Tax, wage and social debts +€603
up €603 (+137%), from €440 to €1,043
of which Remuneration and social security: +€1,043
- Staff costs +€6,902
up €6,902 (+94.2%), from €7,325 to €14,227
- Depreciation -€2,551
down €2,551 (-54.4%), from €4,693 to €2,142
- Other operating charges +€464
up €464 (+11.0%), from €4,229 to €4,693
- Financial charges +€337
up €337 (+63.0%), from €535 to €872
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,784 | €19,228 | -€8,556 | -30.8% |
| Fixed assets | 21/28 | €12,804 | €10,662 | -€2,142 | -16.7% |
| Tangible fixed assets | 22/27 | €9,804 | €7,662 | -€2,142 | -21.8% |
| Land and buildings | 22 | €2,590 | €1,825 | -€765 | -29.5% |
| Plant, machinery and equipment | 23 | €4,887 | €3,809 | -€1,078 | -22.1% |
| Furniture and vehicles | 24 | €2,327 | €2,028 | -€299 | -12.8% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €14,980 | €8,566 | -€6,414 | -42.8% |
| Stocks and contracts in progress | 3 | €880 | €1,488 | +€608 | +69.1% |
| Stocks | 30/36 | €880 | €1,488 | +€608 | +69.1% |
| Amounts receivable within one year | 40/41 | €10,870 | €2,444 | -€8,426 | -77.5% |
| Trade receivables | 40 | €10,870 | €2,444 | -€8,426 | -77.5% |
| Cash at bank and in hand | 54/58 | €3,230 | €4,634 | +€1,404 | +43.5% |
| Total equity and liabilities | 10/49 | €27,784 | €19,228 | -€8,556 | -30.8% |
| Equity | 10/15 | €11,804 | €17,222 | +€5,418 | +45.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,456 | €2,962 | +€5,418 | |
| Amounts payable | 17/49 | €15,980 | €2,006 | -€13,974 | -87.4% |
| Amounts payable after more than one year | 17 | €11,823 | - | -€11,823 | |
| Financial debts | 170/4 | €11,823 | - | -€11,823 | |
| Amounts payable within one year | 42/48 | €4,157 | €2,006 | -€2,151 | -51.7% |
| Trade debts | 44 | €3,717 | €963 | -€2,754 | -74.1% |
| Suppliers | 440/4 | €3,717 | €963 | -€2,754 | -74.1% |
| Taxes, remuneration and social security | 45 | €440 | €1,043 | +€603 | +137% |
| Taxes | 450/3 | €440 | - | -€440 | |
| Remuneration and social security | 454/9 | - | €1,043 | +€1,043 | |
| Remuneration, social security and pensions | 62 | €7,325 | €14,227 | +€6,902 | +94.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,693 | €2,142 | -€2,551 | -54.4% |
| Other operating charges | 640/8 | €4,229 | €4,693 | +€464 | +11.0% |
| Gross operating margin | 9900 | €27,622 | €27,352 | -€270 | -1.0% |
| Operating profit (loss) | 9901 | €11,375 | €6,290 | -€5,085 | -44.7% |
| Financial charges | 65/66B | €535 | €872 | +€337 | +63.0% |
| Recurring financial charges | 65 | €535 | €872 | +€337 | +63.0% |
| Profit (loss) for the period before taxes | 9903 | €10,840 | €5,418 | -€5,422 | -50.0% |
| Profit (loss) for the period | 9904 | €10,840 | €5,418 | -€5,422 | -50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,840 | €5,418 | -€5,422 | -50.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.