TY Accounting: 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.
TY Accounting
Largest movements
- Receivables within one year +€41,778
up €41,778 (+384%), from €10,879 to €52,657
of which Other amounts receivable: +€29,955
- Tangible fixed assets -€38,039
down €38,039 (-39.7%), from €95,922 to €57,884
- Cash +€2,504
up €2,504 (+4.9%), from €50,596 to €53,100
- Debts after one year -€36,813
down €36,813 (-50.8%), from €72,509 to €35,696
- Profit (loss) carried forward +€32,699
up €32,699 (+89.2%), from €36,655 to €69,353
- Tax, wage and social debts +€20,276
up €20,276 (+203%), from €9,969 to €30,245
- Other debts -€10,994
no longer reported in 2025 (was €10,994)
- Gross operating margin +€53,250
up €53,250 (+141%), from €37,781 to €91,031
- Depreciation +€24,998
up €24,998 (+192%), from €13,041 to €38,039
- Taxes +€8,015
up €8,015 (+132%), from €6,077 to €14,092
- Financial charges +€2,457
up €2,457 (+69.0%), from €3,561 to €6,018
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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €158,755 | €164,867 | +€6,111 | +3.8% |
| Fixed assets | 21/28 | €96,000 | €57,884 | -€38,117 | -39.7% |
| Tangible fixed assets | 22/27 | €95,922 | €57,884 | -€38,039 | -39.7% |
| Furniture and vehicles | 24 | €95,922 | €57,884 | -€38,039 | -39.7% |
| Financial fixed assets | 28 | €78 | - | -€78 | |
| Current assets | 29/58 | €62,755 | €106,983 | +€44,228 | +70.5% |
| Amounts receivable within one year | 40/41 | €10,879 | €52,657 | +€41,778 | +384% |
| Trade receivables | 40 | €10,138 | €21,961 | +€11,823 | +117% |
| Other amounts receivable | 41 | €741 | €30,696 | +€29,955 | +4,043% |
| Cash at bank and in hand | 54/58 | €50,596 | €53,100 | +€2,504 | +4.9% |
| Deferred charges and accrued income | 490/1 | €1,280 | €1,226 | -€54 | -4.2% |
| Total equity and liabilities | 10/49 | €158,755 | €164,867 | +€6,111 | +3.8% |
| Equity | 10/15 | €39,655 | €72,353 | +€32,699 | +82.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,655 | €69,353 | +€32,699 | +89.2% |
| Amounts payable | 17/49 | €119,100 | €92,513 | -€26,587 | -22.3% |
| Amounts payable after more than one year | 17 | €72,509 | €35,696 | -€36,813 | -50.8% |
| Financial debts | 170/4 | €72,509 | €35,696 | -€36,813 | -50.8% |
| Amounts payable within one year | 42/48 | €46,063 | €56,774 | +€10,711 | +23.3% |
| Current portion of amounts payable after more than one year | 42 | €23,281 | €24,799 | +€1,519 | +6.5% |
| Trade debts | 44 | €1,820 | €1,730 | -€91 | -5.0% |
| Suppliers | 440/4 | €1,820 | €1,730 | -€91 | -5.0% |
| Taxes, remuneration and social security | 45 | €9,969 | €30,245 | +€20,276 | +203% |
| Taxes | 450/3 | €9,969 | €30,245 | +€20,276 | +203% |
| Other amounts payable | 47/48 | €10,994 | - | -€10,994 | |
| Accrued charges and deferred income | 492/3 | €528 | €43 | -€485 | -91.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,041 | €38,039 | +€24,998 | +192% |
| Other operating charges | 640/8 | €1,219 | €1,016 | -€203 | -16.7% |
| Gross operating margin | 9900 | €37,781 | €91,031 | +€53,250 | +141% |
| Operating profit (loss) | 9901 | €23,521 | €51,976 | +€28,455 | +121% |
| Financial income | 75/76B | - | €832 | +€832 | |
| Recurring financial income | 75 | - | €832 | +€832 | |
| Financial charges | 65/66B | €3,561 | €6,018 | +€2,457 | +69.0% |
| Recurring financial charges | 65 | €3,561 | €6,018 | +€2,457 | +69.0% |
| Profit (loss) for the period before taxes | 9903 | €19,960 | €46,791 | +€26,831 | +134% |
| Income taxes | 67/77 | €6,077 | €14,092 | +€8,015 | +132% |
| Profit (loss) for the period | 9904 | €13,883 | €32,699 | +€18,816 | +136% |
| Profit (loss) for the period to be appropriated | 9905 | €13,883 | €32,699 | +€18,816 | +136% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.