Y&P tech: what changed
Two fiscal 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.
Y&P tech
Largest movements
- Receivables within one year +€23,697
up €23,697 (+172.3%), from €13,752 to €37,450
of which Trade receivables: +€22,000
- Cash -€5,608
down €5,608 (-99.4%), from €5,642 to €34
mainly Receivables within one year (-€23,697) and Debts after one year (-€10,969)
- Tangible fixed assets -€4,643
down €4,643 (-26.8%), from €17,335 to €12,692
of which Plant, machinery and equipment: -€3,210
- Reserves +€12,000
up €12,000 (+413.8%), from €2,900 to €14,900
- Debts after one year -€10,969
no longer reported in 2025 (was €10,969)
- Trade debts +€9,630
up €9,630 (+640.4%), from €1,504 to €11,134
- Tax, wage and social debts +€3,162
up €3,162 (+75.4%), from €4,194 to €7,356
of which Taxes: +€3,162
- Staff costs -€31,059
down €31,059 (-84.4%), from €36,811 to €5,752
- Gross operating margin -€14,315
down €14,315 (-31.7%), from €45,214 to €30,899
- Taxes +€3,175
up €3,175 (+197.6%), from €1,607 to €4,782
- Depreciation +€2,943
up €2,943 (+173.0%), from €1,701 to €4,643
- Financial charges +€1,003
up €1,003 (+65.7%), from €1,526 to €2,529
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.
Cash bridge derived
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 | €36,729 | €50,175 | +€13,446 | +36.6% |
| Fixed assets | 21/28 | €17,335 | €12,692 | -€4,643 | -26.8% |
| Tangible fixed assets | 22/27 | €17,335 | €12,692 | -€4,643 | -26.8% |
| Plant, machinery and equipment | 23 | €15,783 | €12,573 | -€3,210 | -20.3% |
| Furniture and vehicles | 24 | €1,553 | €119 | -€1,433 | -92.3% |
| Current assets | 29/58 | €19,394 | €37,483 | +€18,089 | +93.3% |
| Amounts receivable within one year | 40/41 | €13,752 | €37,450 | +€23,697 | +172.3% |
| Trade receivables | 40 | €787 | €22,787 | +€22,000 | +2794.5% |
| Other amounts receivable | 41 | €12,965 | €14,663 | +€1,698 | +13.1% |
| Cash at bank and in hand | 54/58 | €5,642 | €34 | -€5,608 | -99.4% |
| Total equity and liabilities | 10/49 | €36,729 | €50,175 | +€13,446 | +36.6% |
| Equity | 10/15 | €9,425 | €21,546 | +€12,121 | +128.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €2,900 | €14,900 | +€12,000 | +413.8% |
| Distributable reserves | 133 | €2,900 | €14,900 | +€12,000 | +413.8% |
| Profit (loss) carried forward | 14 | €4,525 | €4,646 | +€121 | +2.7% |
| Amounts payable | 17/49 | €27,305 | €28,629 | +€1,325 | +4.9% |
| Amounts payable after more than one year | 17 | €10,969 | - | -€10,969 | |
| Financial debts | 170/4 | €10,969 | - | -€10,969 | |
| Amounts payable within one year | 42/48 | €16,336 | €28,629 | +€12,293 | +75.3% |
| Current portion of amounts payable after more than one year | 42 | €10,638 | €10,139 | -€499 | -4.7% |
| Trade debts | 44 | €1,504 | €11,134 | +€9,630 | +640.4% |
| Suppliers | 440/4 | €1,504 | €11,134 | +€9,630 | +640.4% |
| Taxes, remuneration and social security | 45 | €4,194 | €7,356 | +€3,162 | +75.4% |
| Taxes | 450/3 | €1,607 | €4,770 | +€3,162 | +196.8% |
| Remuneration and social security | 454/9 | €2,587 | €2,587 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €36,811 | €5,752 | -€31,059 | -84.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,701 | €4,643 | +€2,943 | +173.0% |
| Other operating charges | 640/8 | €647 | €1,072 | +€424 | +65.5% |
| Gross operating margin | 9900 | €45,214 | €30,899 | -€14,315 | -31.7% |
| Operating profit (loss) | 9901 | €6,055 | €19,433 | +€13,378 | +220.9% |
| Financial income | 75/76B | €0 | €0 | +€0 | +250.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +250.0% |
| Financial charges | 65/66B | €1,526 | €2,529 | +€1,003 | +65.7% |
| Recurring financial charges | 65 | €1,526 | €2,529 | +€1,003 | +65.7% |
| Profit (loss) for the period before taxes | 9903 | €4,529 | €16,904 | +€12,375 | +273.2% |
| Income taxes | 67/77 | €1,607 | €4,782 | +€3,175 | +197.6% |
| Profit (loss) for the period | 9904 | €2,922 | €12,121 | +€9,199 | +314.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,922 | €12,121 | +€9,199 | +314.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.