YP accountancy: 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.
YP accountancy
Largest movements
- Receivables within one year +€2,241
up €2,241 (+30.3%), from €7,384 to €9,625
- Tangible fixed assets -€729
down €729 (-75.4%), from €967 to €238
- Trade debts +€600
new in 2025: €600
- Profit (loss) carried forward +€557
up €557 (+4.5%), from -€12,345 to -€11,788
- Other debts +€266
new in 2025: €266
- Gross operating margin +€2,292
up €2,292, from -€213 to €2,079
- Other operating charges +€411
up €411 (+258%), from €159 to €570
- Financial income -€344
no longer reported in 2025 (was €344)
- Financial charges +€62
up €62 (+38.5%), from €161 to €223
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
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 | €8,392 | €9,863 | +€1,471 | +17.5% |
| Fixed assets | 21/28 | €967 | €238 | -€729 | -75.4% |
| Tangible fixed assets | 22/27 | €967 | €238 | -€729 | -75.4% |
| Furniture and vehicles | 24 | €967 | €238 | -€729 | -75.4% |
| Current assets | 29/58 | €7,425 | €9,625 | +€2,200 | +29.6% |
| Amounts receivable within one year | 40/41 | €7,384 | €9,625 | +€2,241 | +30.3% |
| Trade receivables | 40 | €7,384 | €9,625 | +€2,241 | +30.3% |
| Cash at bank and in hand | 54/58 | €41 | - | -€41 | |
| Total equity and liabilities | 10/49 | €8,392 | €9,863 | +€1,471 | +17.5% |
| Equity | 10/15 | €8,115 | €8,672 | +€557 | +6.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 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 | -€12,345 | -€11,788 | +€557 | +4.5% |
| Amounts payable | 17/49 | €277 | €1,191 | +€914 | +330% |
| Amounts payable within one year | 42/48 | €277 | €1,191 | +€914 | +330% |
| Trade debts | 44 | - | €600 | +€600 | |
| Suppliers | 440/4 | - | €600 | +€600 | |
| Taxes, remuneration and social security | 45 | €277 | €325 | +€48 | +17.3% |
| Taxes | 450/3 | €277 | €325 | +€48 | +17.3% |
| Other amounts payable | 47/48 | - | €266 | +€266 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €729 | €729 | = | 0.0% |
| Other operating charges | 640/8 | €159 | €570 | +€411 | +258% |
| Gross operating margin | 9900 | -€213 | €2,079 | +€2,292 | |
| Operating profit (loss) | 9901 | -€1,101 | €780 | +€1,881 | |
| Financial income | 75/76B | €344 | - | -€344 | |
| Recurring financial income | 75 | €344 | - | -€344 | |
| Financial charges | 65/66B | €161 | €223 | +€62 | +38.5% |
| Recurring financial charges | 65 | €161 | €223 | +€62 | +38.5% |
| Profit (loss) for the period before taxes | 9903 | -€918 | €557 | +€1,475 | |
| Profit (loss) for the period | 9904 | -€918 | €557 | +€1,475 | |
| Profit (loss) for the period to be appropriated | 9905 | -€918 | €557 | +€1,475 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.