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
- Receivables within one year -€21,488
down €21,488 (-66.7%), from €32,215 to €10,727
of which Trade receivables: -€31,507
- Cash +€20,436
up €20,436 (+1417.4%), from €1,442 to €21,877
mainly Receivables within one year (+€21,488) and Net result for the year (+€13,702)
- Tangible fixed assets -€3,215
down €3,215 (-30.5%), from €10,546 to €7,331
- Reserves +€13,702
new in 2025: €13,702
- Other debts -€10,000
down €10,000 (-97.6%), from €10,249 to €249
- Tax, wage and social debts -€8,496
down €8,496 (-52.6%), from €16,147 to €7,651
- Trade debts +€526
up €526 (+33.9%), from €1,551 to €2,077
- Gross operating margin +€20,505
up €20,505 (+185.8%), from €11,038 to €31,543
- Purchases and services -€20,503
down €20,503 (-11.7%), from €174,521 to €154,018
- Taxes -€1,534
down €1,534 (-12.2%), from €12,557 to €11,022
- Other operating charges +€330
up €330 (+34.4%), from €959 to €1,288
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 | €44,203 | €39,935 | -€4,268 | -9.7% |
| Fixed assets | 21/28 | €10,546 | €7,331 | -€3,215 | -30.5% |
| Tangible fixed assets | 22/27 | €10,546 | €7,331 | -€3,215 | -30.5% |
| Furniture and vehicles | 24 | €10,546 | €7,331 | -€3,215 | -30.5% |
| Current assets | 29/58 | €33,657 | €32,604 | -€1,053 | -3.1% |
| Amounts receivable within one year | 40/41 | €32,215 | €10,727 | -€21,488 | -66.7% |
| Trade receivables | 40 | €32,215 | €708 | -€31,507 | -97.8% |
| Other amounts receivable | 41 | - | €10,019 | +€10,019 | |
| Cash at bank and in hand | 54/58 | €1,442 | €21,877 | +€20,436 | +1417.4% |
| Total equity and liabilities | 10/49 | €44,203 | €39,935 | -€4,268 | -9.7% |
| Equity | 10/15 | €16,255 | €29,958 | +€13,702 | +84.3% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | - | €13,702 | +€13,702 | |
| Distributable reserves | 133 | - | €13,702 | +€13,702 | |
| Profit (loss) carried forward | 14 | €16,155 | €16,155 | = | 0.0% |
| Amounts payable | 17/49 | €27,947 | €9,977 | -€17,970 | -64.3% |
| Amounts payable within one year | 42/48 | €27,947 | €9,977 | -€17,970 | -64.3% |
| Trade debts | 44 | €1,551 | €2,077 | +€526 | +33.9% |
| Suppliers | 440/4 | €1,551 | €2,077 | +€526 | +33.9% |
| Taxes, remuneration and social security | 45 | €16,147 | €7,651 | -€8,496 | -52.6% |
| Taxes | 450/3 | €16,147 | €7,651 | -€8,496 | -52.6% |
| Other amounts payable | 47/48 | €10,249 | €249 | -€10,000 | -97.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €174,521 | €154,018 | -€20,503 | -11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,862 | €5,115 | +€253 | +5.2% |
| Other operating charges | 640/8 | €959 | €1,288 | +€330 | +34.4% |
| Gross operating margin | 9900 | €11,038 | €31,543 | +€20,505 | +185.8% |
| Operating profit (loss) | 9901 | €5,217 | €25,139 | +€19,922 | +381.9% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €605 | €414 | -€191 | -31.5% |
| Recurring financial charges | 65 | €605 | €414 | -€191 | -31.5% |
| Profit (loss) for the period before taxes | 9903 | €4,614 | €24,725 | +€20,111 | +435.9% |
| Income taxes | 67/77 | €12,557 | €11,022 | -€1,534 | -12.2% |
| Profit (loss) for the period | 9904 | -€7,943 | €13,702 | +€21,645 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,943 | €13,702 | +€21,645 |
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 12 October 2026 via checked.be.