Yip's Place: 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.
What changed
Yip's Place
NACE 56.112, Limited-service restaurants, excluding mobile food services
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€14,662
2024 · €4,645+€10,017
Equity
€512,791
2024 · €498,130+€14,662
Cash
€72,919
2024 · €69,442+€3,477
Balance sheet total
€573,288
2024 · €540,901+€32,387
Largest movements
Assets
- Tangible fixed assets +€26,250
up €26,250 (+6.8%), from €384,889 to €411,140
of which Furniture and vehicles: +€50,557
Equity and liabilities
- Debts after one year +€17,059
up €17,059 (+590.1%), from €2,891 to €19,950
- Profit (loss) carried forward +€11,369
no longer reported in 2025 (was -€11,369)
- Short-term financial debts -€7,627
no longer reported in 2025 (was €7,627)
Income statement
- Staff costs -€7,011
down €7,011 (-12.6%), from €55,695 to €48,684
- Depreciation -€3,684
down €3,684 (-9.8%), from €37,635 to €33,951
- Other operating charges -€1,754
down €1,754 (-40.5%), from €4,336 to €2,582
- Taxes +€1,303
up €1,303 (+256.5%), from €508 to €1,811
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.
Result 2024
€4,645
Gross operating margin
-€598
Staff costs
+€7,011
Depreciation
+€3,684
Other operating charges
+€1,754
Financial income
-€685
Financial charges
+€153
Taxes
-€1,303
Result 2025
€14,662
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.
From operations
+€49,839
Investment
-€60,201
Financing
+€13,839
Cash 2024
€69,442
From operations (derived)
+€49,839
Net result for the year
+€14,662
Depreciation
+€33,951
Stocks and contracts
-€1,331
Receivables within one year
-€2,110
Deferred charges and accrued income
+€781
Trade debts
+€4,478
Tax, wage and social debts
-€467
Accrued charges and deferred income
-€124
Investment (derived)
-€60,201
Investment in fixed assets (net)
-€60,201
Financing
+€13,839
Debts after one year
+€17,059
Current portion of long-term debt
+€4,407
Short-term financial debts
-€7,627
Cash 2025
€72,919
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €540,901 | €573,288 | +€32,387 | +6.0% |
| Fixed assets | 21/28 | €384,889 | €411,140 | +€26,250 | +6.8% |
| Tangible fixed assets | 22/27 | €384,889 | €411,140 | +€26,250 | +6.8% |
| Land and buildings | 22 | €352,945 | €330,279 | -€22,666 | -6.4% |
| Plant, machinery and equipment | 23 | €30,598 | €28,957 | -€1,641 | -5.4% |
| Furniture and vehicles | 24 | €1,346 | €51,903 | +€50,557 | +3755.4% |
| Current assets | 29/58 | €156,012 | €162,149 | +€6,137 | +3.9% |
| Stocks and contracts in progress | 3 | €11,180 | €12,511 | +€1,331 | +11.9% |
| Stocks | 30/36 | €11,180 | €12,511 | +€1,331 | +11.9% |
| Amounts receivable within one year | 40/41 | €66,344 | €68,454 | +€2,110 | +3.2% |
| Trade receivables | 40 | €647 | - | -€647 | |
| Other amounts receivable | 41 | €65,697 | €68,454 | +€2,757 | +4.2% |
| Cash at bank and in hand | 54/58 | €69,442 | €72,919 | +€3,477 | +5.0% |
| Deferred charges and accrued income | 490/1 | €9,046 | €8,265 | -€781 | -8.6% |
| Total equity and liabilities | 10/49 | €540,901 | €573,288 | +€32,387 | +6.0% |
| Equity | 10/15 | €498,130 | €512,791 | +€14,662 | +2.9% |
| Contributions | 10/11 | €435,000 | €435,000 | = | 0.0% |
| Reserves | 13 | €74,498 | €77,791 | +€3,293 | +4.4% |
| Distributable reserves | 133 | €74,498 | €77,791 | +€3,293 | +4.4% |
| Profit (loss) carried forward | 14 | -€11,369 | - | +€11,369 | |
| Amounts payable | 17/49 | €42,772 | €60,497 | +€17,725 | +41.4% |
| Amounts payable after more than one year | 17 | €2,891 | €19,950 | +€17,059 | +590.1% |
| Financial debts | 170/4 | €2,891 | €19,950 | +€17,059 | +590.1% |
| Amounts payable within one year | 42/48 | €39,756 | €40,547 | +€791 | +2.0% |
| Current portion of amounts payable after more than one year | 42 | €5,638 | €10,045 | +€4,407 | +78.2% |
| Financial debts | 43 | €7,627 | - | -€7,627 | |
| Credit institutions | 430/8 | €7,627 | - | -€7,627 | |
| Trade debts | 44 | €14,139 | €18,617 | +€4,478 | +31.7% |
| Suppliers | 440/4 | €14,139 | €18,617 | +€4,478 | +31.7% |
| Taxes, remuneration and social security | 45 | €12,352 | €11,885 | -€467 | -3.8% |
| Taxes | 450/3 | €3,960 | €2,786 | -€1,174 | -29.6% |
| Remuneration and social security | 454/9 | €8,393 | €9,099 | +€707 | +8.4% |
| Accrued charges and deferred income | 492/3 | €124 | - | -€124 | |
| Non-recurring operating income | 76A | - | €6,240 | +€6,240 | |
| Remuneration, social security and pensions | 62 | €55,695 | €48,684 | -€7,011 | -12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,635 | €33,951 | -€3,684 | -9.8% |
| Other operating charges | 640/8 | €4,336 | €2,582 | -€1,754 | -40.5% |
| Gross operating margin | 9900 | €104,551 | €103,953 | -€598 | -0.6% |
| Operating profit (loss) | 9901 | €6,885 | €18,737 | +€11,852 | +172.1% |
| Financial income | 75/76B | €793 | €108 | -€685 | -86.3% |
| Recurring financial income | 75 | €793 | €108 | -€685 | -86.3% |
| Financial charges | 65/66B | €2,525 | €2,372 | -€153 | -6.0% |
| Recurring financial charges | 65 | €2,525 | €2,372 | -€153 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €5,153 | €16,473 | +€11,320 | +219.7% |
| Income taxes | 67/77 | €508 | €1,811 | +€1,303 | +256.5% |
| Profit (loss) for the period | 9904 | €4,645 | €14,662 | +€10,017 | +215.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,645 | €14,662 | +€10,017 | +215.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.