diff --git a/htdocs/core/lib/functions2.lib.php b/htdocs/core/lib/functions2.lib.php
index a84948ffd92..b2687ee66fa 100644
--- a/htdocs/core/lib/functions2.lib.php
+++ b/htdocs/core/lib/functions2.lib.php
@@ -589,7 +589,7 @@ function get_next_value($db,$mask,$table,$field,$where='',$objsoc='',$date='',$m
 
     // Define $sqlwhere
     $sqlwhere='';
-    $yearoffset=0; // Use year of date by default
+    $yearoffset=0; // Use year of current $date by default
     $yearoffsettype=false;
 
     // If a restore to zero after a month is asked we check if there is already a value for this year.
@@ -627,18 +627,17 @@ function get_next_value($db,$mask,$table,$field,$where='',$objsoc='',$date='',$m
         $monthcomp=$maskraz;
         $yearcomp=0;
 
-        if (! empty($yearoffsettype) && ! is_numeric($yearoffsettype)) {
-
+        if (! empty($yearoffsettype) && ! is_numeric($yearoffsettype))
+        {
         	$currentyear=date("Y", $date);
         	$fiscaldate=dol_mktime('0','0','0',$maskraz,'1',$currentyear);
         	$newyeardate=dol_mktime('0','0','0','1','1',$currentyear);
         	$nextnewyeardate=dol_mktime('0','0','0','1','1',$currentyear+1);
-
         	//echo 'currentyear='.$currentyear.' date='.dol_print_date($date, 'day').' fiscaldate='.dol_print_date($fiscaldate, 'day').'<br>';
 
         	if ($date >= $fiscaldate) // If after or equal current fiscal date
         	{
-        		if ($date < $nextnewyeardate) // If after or equal of next new year date
+        		if ($date < $nextnewyeardate) // If before of next new year date
         		{
         			if ($yearoffsettype == '-') $yearoffset=0;
         			else if ($yearoffsettype == '+') $yearoffset=1;
@@ -650,6 +649,7 @@ function get_next_value($db,$mask,$table,$field,$where='',$objsoc='',$date='',$m
         		else if ($yearoffsettype == '+') $yearoffset=0;
         	}
         }
+        // For backward compatibility
         else if (date("m",$date) < $maskraz) { $yearoffset=-1; }	// If current month lower that month of return to zero, year is previous year
 
         if (dol_strlen($reg[$posy]) == 4) $yearcomp=sprintf("%04d",date("Y",$date)+$yearoffset);