YP-Electrics: 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.
YP-Electrics
Largest movements
- Cash +€20,431
up €20,431 (+74.4%), from €27,461 to €47,892
mainly Net result for the year (+€21,361) and Depreciation (+€15,063)
- Tangible fixed assets -€8,560
down €8,560 (-20.2%), from €42,309 to €33,749
of which Furniture and vehicles: -€10,300
- Receivables within one year +€2,264
up €2,264 (+18.1%), from €12,495 to €14,759
- Reserves +€21,361
up €21,361 (+53.2%), from €40,137 to €61,499
- Debts after one year -€4,630
down €4,630 (-38.0%), from €12,172 to €7,541
- Tax, wage and social debts -€4,027
down €4,027 (-21.3%), from €18,939 to €14,912
- Trade debts +€2,088
up €2,088 (+291.4%), from €716 to €2,804
- Gross operating margin -€24,292
down €24,292 (-32.8%), from €74,100 to €49,808
- Taxes -€5,429
down €5,429 (-45.3%), from €11,983 to €6,555
- Financial charges +€908
up €908 (+18.0%), from €5,055 to €5,963
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 | €84,867 | €99,299 | +€14,432 | +17.0% |
| Fixed assets | 21/28 | €42,309 | €33,749 | -€8,560 | -20.2% |
| Tangible fixed assets | 22/27 | €42,309 | €33,749 | -€8,560 | -20.2% |
| Plant, machinery and equipment | 23 | €3,574 | €2,756 | -€817 | -22.9% |
| Furniture and vehicles | 24 | €23,734 | €13,434 | -€10,300 | -43.4% |
| Other tangible fixed assets | 26 | €15,002 | €17,559 | +€2,558 | +17.0% |
| Current assets | 29/58 | €42,558 | €65,550 | +€22,992 | +54.0% |
| Amounts receivable within one year | 40/41 | €12,495 | €14,759 | +€2,264 | +18.1% |
| Trade receivables | 40 | €12,495 | €14,759 | +€2,264 | +18.1% |
| Cash at bank and in hand | 54/58 | €27,461 | €47,892 | +€20,431 | +74.4% |
| Deferred charges and accrued income | 490/1 | €2,602 | €2,899 | +€297 | +11.4% |
| Total equity and liabilities | 10/49 | €84,867 | €99,299 | +€14,432 | +17.0% |
| Equity | 10/15 | €45,137 | €66,499 | +€21,361 | +47.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €40,137 | €61,499 | +€21,361 | +53.2% |
| Distributable reserves | 133 | €40,137 | €61,499 | +€21,361 | +53.2% |
| Amounts payable | 17/49 | €39,729 | €32,800 | -€6,929 | -17.4% |
| Amounts payable after more than one year | 17 | €12,172 | €7,541 | -€4,630 | -38.0% |
| Financial debts | 170/4 | €12,172 | €7,541 | -€4,630 | -38.0% |
| Amounts payable within one year | 42/48 | €24,991 | €23,013 | -€1,979 | -7.9% |
| Current portion of amounts payable after more than one year | 42 | €4,336 | €4,630 | +€294 | +6.8% |
| Trade debts | 44 | €716 | €2,804 | +€2,088 | +291.4% |
| Suppliers | 440/4 | €716 | €2,804 | +€2,088 | +291.4% |
| Taxes, remuneration and social security | 45 | €18,939 | €14,912 | -€4,027 | -21.3% |
| Taxes | 450/3 | €18,939 | €14,912 | -€4,027 | -21.3% |
| Other amounts payable | 47/48 | €1,000 | €667 | -€333 | -33.3% |
| Accrued charges and deferred income | 492/3 | €2,566 | €2,246 | -€320 | -12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,794 | €15,063 | -€731 | -4.6% |
| Other operating charges | 640/8 | €1,136 | €866 | -€270 | -23.8% |
| Gross operating margin | 9900 | €74,100 | €49,808 | -€24,292 | -32.8% |
| Operating profit (loss) | 9901 | €57,170 | €33,879 | -€23,291 | -40.7% |
| Financial income | 75/76B | €5 | €0 | -€5 | -97.0% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -97.0% |
| Financial charges | 65/66B | €5,055 | €5,963 | +€908 | +18.0% |
| Recurring financial charges | 65 | €5,055 | €5,963 | +€908 | +18.0% |
| Profit (loss) for the period before taxes | 9903 | €52,121 | €27,916 | -€24,205 | -46.4% |
| Income taxes | 67/77 | €11,983 | €6,555 | -€5,429 | -45.3% |
| Profit (loss) for the period | 9904 | €40,137 | €21,361 | -€18,776 | -46.8% |
| Profit (loss) for the period to be appropriated | 9905 | €40,137 | €21,361 | -€18,776 | -46.8% |
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 4 October 2026 via checked.be.