Y Consultancy: 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 Consultancy
Largest movements
- Current investments -€98,657
down €98,657 (-88.3%), from €111,757 to €13,101
- Cash -€8,304
down €8,304 (-33.8%), from €24,534 to €16,230
mainly Contributions, distributions and other (-€195,067) and Investment in fixed assets (net) (-€1,983)
- Receivables within one year -€2,531
down €2,531 (-13.3%), from €19,060 to €16,529
of which Other amounts receivable: -€5,151
- Reserves -€121,841
down €121,841 (-92.5%), from €131,778 to €9,937
- Other debts +€7,864
new in 2025: €7,864
- Tax, wage and social debts +€3,559
up €3,559 (+71.8%), from €4,956 to €8,514
of which Remuneration and social security: +€3,654
- Trade debts +€1,616
up €1,616 (+55.9%), from €2,893 to €4,509
- Gross operating margin -€28,014
down €28,014 (-22.9%), from €122,305 to €94,291
- Taxes -€9,827
down €9,827 (-33.9%), from €28,971 to €19,143
- Financial charges +€3,750
up €3,750 (+902.5%), from €416 to €4,166
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 | €158,347 | €49,434 | -€108,913 | -68.8% |
| Fixed assets | 21/28 | €2,399 | €3,244 | +€845 | +35.2% |
| Tangible fixed assets | 22/27 | €2,399 | €3,244 | +€845 | +35.2% |
| Furniture and vehicles | 24 | €1,341 | €2,244 | +€903 | +67.4% |
| Other tangible fixed assets | 26 | €1,058 | €1,000 | -€58 | -5.5% |
| Current assets | 29/58 | €155,949 | €46,191 | -€109,758 | -70.4% |
| Amounts receivable within one year | 40/41 | €19,060 | €16,529 | -€2,531 | -13.3% |
| Trade receivables | 40 | €11,900 | €14,520 | +€2,620 | +22.0% |
| Other amounts receivable | 41 | €7,160 | €2,009 | -€5,151 | -71.9% |
| Current investments | 50/53 | €111,757 | €13,101 | -€98,657 | -88.3% |
| Cash at bank and in hand | 54/58 | €24,534 | €16,230 | -€8,304 | -33.8% |
| Deferred charges and accrued income | 490/1 | €598 | €331 | -€267 | -44.6% |
| Total equity and liabilities | 10/49 | €158,347 | €49,434 | -€108,913 | -68.8% |
| Equity | 10/15 | €150,378 | €28,537 | -€121,841 | -81.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €131,778 | €9,937 | -€121,841 | -92.5% |
| Distributable reserves | 133 | €131,778 | €9,937 | -€121,841 | -92.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €7,970 | €20,898 | +€12,928 | +162.2% |
| Amounts payable within one year | 42/48 | €7,848 | €20,887 | +€13,039 | +166.1% |
| Trade debts | 44 | €2,893 | €4,509 | +€1,616 | +55.9% |
| Suppliers | 440/4 | €2,893 | €4,509 | +€1,616 | +55.9% |
| Taxes, remuneration and social security | 45 | €4,956 | €8,514 | +€3,559 | +71.8% |
| Taxes | 450/3 | €4,956 | €4,860 | -€95 | -1.9% |
| Remuneration and social security | 454/9 | - | €3,654 | +€3,654 | |
| Other amounts payable | 47/48 | - | €7,864 | +€7,864 | |
| Accrued charges and deferred income | 492/3 | €122 | €10 | -€111 | -91.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €950 | €1,138 | +€187 | +19.7% |
| Other operating charges | 640/8 | €798 | €633 | -€165 | -20.7% |
| Gross operating margin | 9900 | €122,305 | €94,291 | -€28,014 | -22.9% |
| Operating profit (loss) | 9901 | €120,557 | €92,521 | -€28,036 | -23.3% |
| Financial income | 75/76B | €4,422 | €4,014 | -€407 | -9.2% |
| Recurring financial income | 75 | €4,422 | €4,014 | -€407 | -9.2% |
| Financial charges | 65/66B | €416 | €4,166 | +€3,750 | +902.5% |
| Recurring financial charges | 65 | €416 | €4,166 | +€3,750 | +902.5% |
| Profit (loss) for the period before taxes | 9903 | €124,563 | €92,370 | -€32,194 | -25.8% |
| Income taxes | 67/77 | €28,971 | €19,143 | -€9,827 | -33.9% |
| Profit (loss) for the period | 9904 | €95,592 | €73,226 | -€22,366 | -23.4% |
| Profit (loss) for the period to be appropriated | 9905 | €95,592 | €73,226 | -€22,366 | -23.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.