Y&N PARTNERS: what changed
What changed
Y&N PARTNERS
NACE 62.200, Computer consultancy and computer facilities management
filed annual accounts (NBB)
Net result for the year
€1,714
2024 · €38,491-€36,777
Equity
€88,056
2024 · €86,341+€1,714
Cash
€38,731
2024 · €39,696-€965
Balance sheet total
€211,490
2024 · €206,678+€4,812
Largest movements
Assets
- Receivables within one year +€11,058
up €11,058 (+22.1%), from €50,133 to €61,191
of which Trade receivables: +€10,432
- Tangible fixed assets -€5,281
down €5,281 (-5.9%), from €89,327 to €84,046
Equity and liabilities
- Debts after one year -€6,237
down €6,237 (-11.9%), from €52,216 to €45,979
- Trade debts +€4,797
up €4,797 (+10.1%), from €47,399 to €52,196
- Tax, wage and social debts +€4,214
up €4,214 (+28.8%), from €14,651 to €18,865
Income statement
- Gross operating margin -€59,371
down €59,371 (-78.4%), from €75,700 to €16,329
- Staff costs -€14,063
down €14,063 (-93.2%), from €15,090 to €1,027
- Taxes -€9,350
down €9,350 (-66.3%), from €14,107 to €4,758
- Other operating charges +€978
up €978 (+101%), from €973 to €1,951
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.
Result 2024
€38,491
Gross operating margin
-€59,371
Staff costs
+€14,063
Depreciation
+€25
Other operating charges
-€978
Financial income
+€74
Financial charges
+€61
Taxes
+€9,350
Result 2025
€1,714
raises the resultlowers the result
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.
From operations
+€5,106
Investment
€0
Financing
-€6,071
Cash 2024
€39,696
From operations (derived)
+€5,106
Net result for the year
+€1,714
Depreciation
+€5,281
Receivables within one year
-€11,058
Trade debts
+€4,797
Tax, wage and social debts
+€4,214
Accrued charges and deferred income
+€157
Financing
-€6,071
Debts after one year
-€6,237
Current portion of long-term debt
+€166
Cash 2025
€38,731
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €206,678 | €211,490 | +€4,812 | +2.3% |
| Fixed assets | 21/28 | €114,690 | €109,409 | -€5,281 | -4.6% |
| Tangible fixed assets | 22/27 | €89,327 | €84,046 | -€5,281 | -5.9% |
| Land and buildings | 22 | €79,455 | €76,864 | -€2,591 | -3.3% |
| Plant, machinery and equipment | 23 | €3,133 | €2,403 | -€730 | -23.3% |
| Other tangible fixed assets | 26 | €6,740 | €4,779 | -€1,960 | -29.1% |
| Financial fixed assets | 28 | €25,363 | €25,363 | = | 0.0% |
| Current assets | 29/58 | €91,988 | €102,081 | +€10,093 | +11.0% |
| Amounts receivable within one year | 40/41 | €50,133 | €61,191 | +€11,058 | +22.1% |
| Trade receivables | 40 | €35,300 | €45,731 | +€10,432 | +29.6% |
| Other amounts receivable | 41 | €14,834 | €15,460 | +€626 | +4.2% |
| Current investments | 50/53 | €2,056 | €2,056 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €39,696 | €38,731 | -€965 | -2.4% |
| Deferred charges and accrued income | 490/1 | €103 | €103 | = | 0.0% |
| Total equity and liabilities | 10/49 | €206,678 | €211,490 | +€4,812 | +2.3% |
| Equity | 10/15 | €86,341 | €88,056 | +€1,714 | +2.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Share premium | 1100/10 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €3,574 | +€1,714 | +92.2% |
| Distributable reserves | 133 | €1,860 | €3,574 | +€1,714 | +92.2% |
| Profit (loss) carried forward | 14 | €65,881 | €65,881 | = | 0.0% |
| Amounts payable | 17/49 | €120,336 | €123,434 | +€3,098 | +2.6% |
| Amounts payable after more than one year | 17 | €52,216 | €45,979 | -€6,237 | -11.9% |
| Financial debts | 170/4 | €52,216 | €45,979 | -€6,237 | -11.9% |
| Amounts payable within one year | 42/48 | €68,120 | €77,298 | +€9,178 | +13.5% |
| Current portion of amounts payable after more than one year | 42 | €6,071 | €6,237 | +€166 | +2.7% |
| Trade debts | 44 | €47,399 | €52,196 | +€4,797 | +10.1% |
| Suppliers | 440/4 | €47,399 | €52,196 | +€4,797 | +10.1% |
| Taxes, remuneration and social security | 45 | €14,651 | €18,865 | +€4,214 | +28.8% |
| Taxes | 450/3 | €14,651 | €18,865 | +€4,214 | +28.8% |
| Accrued charges and deferred income | 492/3 | - | €157 | +€157 | |
| Remuneration, social security and pensions | 62 | €15,090 | €1,027 | -€14,063 | -93.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,306 | €5,281 | -€25 | -0.5% |
| Other operating charges | 640/8 | €973 | €1,951 | +€978 | +101% |
| Gross operating margin | 9900 | €75,700 | €16,329 | -€59,371 | -78.4% |
| Operating profit (loss) | 9901 | €54,330 | €8,069 | -€46,261 | -85.1% |
| Financial income | 75/76B | €628 | €702 | +€74 | +11.7% |
| Recurring financial income | 75 | €628 | €702 | +€74 | +11.7% |
| Financial charges | 65/66B | €2,360 | €2,299 | -€61 | -2.6% |
| Recurring financial charges | 65 | €2,360 | €2,299 | -€61 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | €52,599 | €6,472 | -€46,127 | -87.7% |
| Income taxes | 67/77 | €14,107 | €4,758 | -€9,350 | -66.3% |
| Profit (loss) for the period | 9904 | €38,491 | €1,714 | -€36,777 | -95.5% |
| Profit (loss) for the period to be appropriated | 9905 | €38,491 | €1,714 | -€36,777 | -95.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.