Y-CONSULTING: 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.
Y-CONSULTING
Largest movements
- Cash -€27,391
down €27,391 (-18.9%), from €145,195 to €117,803
mainly Current investments (-€23,195) and Tax, wage and social debts (-€7,967)
- Current investments +€23,195
up €23,195 (+35.4%), from €65,573 to €88,768
- Tangible fixed assets -€5,696
down €5,696 (-22.7%), from €25,065 to €19,369
of which Furniture and vehicles: -€5,458
- Receivables within one year +€4,899
up €4,899 (+14.6%), from €33,494 to €38,394
- Tax, wage and social debts -€7,967
down €7,967 (-55.0%), from €14,481 to €6,515
- Trade debts +€3,953
up €3,953 (+30.4%), from €13,023 to €16,976
- Gross operating margin -€38,787
down €38,787 (-68.5%), from €56,619 to €17,831
- Taxes -€11,779
down €11,779 (-85.1%), from €13,840 to €2,061
- Staff costs +€1,085
up €1,085 (+10.9%), from €9,942 to €11,027
- Financial income +€1,034
up €1,034 (+35.2%), from €2,936 to €3,970
of which Financial income: +€2,878
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 | €279,469 | €272,495 | -€6,973 | -2.5% |
| Fixed assets | 21/28 | €26,119 | €20,423 | -€5,696 | -21.8% |
| Tangible fixed assets | 22/27 | €25,065 | €19,369 | -€5,696 | -22.7% |
| Furniture and vehicles | 24 | €24,428 | €18,970 | -€5,458 | -22.3% |
| Other tangible fixed assets | 26 | €637 | €399 | -€238 | -37.4% |
| Financial fixed assets | 28 | €1,054 | €1,054 | = | 0.0% |
| Current assets | 29/58 | €253,349 | €252,072 | -€1,277 | -0.5% |
| Amounts receivable within one year | 40/41 | €33,494 | €38,394 | +€4,899 | +14.6% |
| Trade receivables | 40 | €33,494 | €38,394 | +€4,899 | +14.6% |
| Current investments | 50/53 | €65,573 | €88,768 | +€23,195 | +35.4% |
| Cash at bank and in hand | 54/58 | €145,195 | €117,803 | -€27,391 | -18.9% |
| Deferred charges and accrued income | 490/1 | €9,087 | €7,107 | -€1,980 | -21.8% |
| Total equity and liabilities | 10/49 | €279,469 | €272,495 | -€6,973 | -2.5% |
| Equity | 10/15 | €198,431 | €196,444 | -€1,987 | -1.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €217,731 | €217,731 | = | 0.0% |
| Distributable reserves | 133 | €217,731 | €217,731 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,500 | -€27,487 | -€1,987 | -7.8% |
| Amounts payable | 17/49 | €81,037 | €76,051 | -€4,987 | -6.2% |
| Amounts payable within one year | 42/48 | €81,037 | €76,051 | -€4,987 | -6.2% |
| Trade debts | 44 | €13,023 | €16,976 | +€3,953 | +30.4% |
| Suppliers | 440/4 | €13,023 | €16,976 | +€3,953 | +30.4% |
| Taxes, remuneration and social security | 45 | €14,481 | €6,515 | -€7,967 | -55.0% |
| Taxes | 450/3 | €14,481 | €6,515 | -€7,967 | -55.0% |
| Other amounts payable | 47/48 | €53,533 | €52,560 | -€973 | -1.8% |
| Remuneration, social security and pensions | 62 | €9,942 | €11,027 | +€1,085 | +10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,467 | €8,364 | -€104 | -1.2% |
| Other operating charges | 640/8 | €408 | €506 | +€98 | +24.1% |
| Gross operating margin | 9900 | €56,619 | €17,831 | -€38,787 | -68.5% |
| Operating profit (loss) | 9901 | €37,802 | -€2,065 | -€39,867 | |
| Financial income | 75/76B | €2,936 | €3,970 | +€1,034 | +35.2% |
| Recurring financial income | 75 | €1,092 | €3,970 | +€2,878 | +264% |
| Non-recurring financial income | 76B | €1,844 | - | -€1,844 | |
| Financial charges | 65/66B | €1,387 | €1,831 | +€444 | +32.0% |
| Recurring financial charges | 65 | €1,387 | €1,831 | +€444 | +32.0% |
| Profit (loss) for the period before taxes | 9903 | €39,351 | €74 | -€39,277 | -99.8% |
| Income taxes | 67/77 | €13,840 | €2,061 | -€11,779 | -85.1% |
| Profit (loss) for the period | 9904 | €25,511 | -€1,987 | -€27,498 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,511 | -€1,987 | -€27,498 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.