Y-Consulting: 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-Consulting
Largest movements
- Cash -€87,123
down €87,123 (-39.7%), from €219,534 to €132,411
mainly Contributions, distributions and other (-€70,545) and Net result for the year (-€68,059)
- Receivables within one year -€20,667
down €20,667 (-73.3%), from €28,187 to €7,520
of which Other amounts receivable: -€13,260
- Reserves -€130,905
down €130,905 (-57.6%), from €227,405 to €96,500
of which Distributable reserves: -€129,045
- Other debts +€34,693
up €34,693, from €0 to €34,693
- Profit (loss) carried forward -€7,699
down €7,699, from €1,526 to -€6,173
- Tax, wage and social debts -€4,988
down €4,988 (-99.6%), from €5,010 to €22
- Gross operating margin -€92,364
down €92,364, from €35,692 to -€56,672
- Taxes +€687
up €687 (+17.0%), from €4,040 to €4,727
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 | €253,136 | €143,506 | -€109,630 | -43.3% |
| Fixed assets | 21/28 | €4,454 | €2,479 | -€1,975 | -44.3% |
| Tangible fixed assets | 22/27 | €4,454 | €2,479 | -€1,975 | -44.3% |
| Furniture and vehicles | 24 | €4,454 | €2,479 | -€1,975 | -44.3% |
| Current assets | 29/58 | €248,682 | €141,027 | -€107,655 | -43.3% |
| Amounts receivable within one year | 40/41 | €28,187 | €7,520 | -€20,667 | -73.3% |
| Trade receivables | 40 | €7,408 | €0 | -€7,408 | -100.0% |
| Other amounts receivable | 41 | €20,779 | €7,520 | -€13,260 | -63.8% |
| Cash at bank and in hand | 54/58 | €219,534 | €132,411 | -€87,123 | -39.7% |
| Deferred charges and accrued income | 490/1 | €962 | €1,097 | +€135 | +14.0% |
| Total equity and liabilities | 10/49 | €253,136 | €143,506 | -€109,630 | -43.3% |
| Equity | 10/15 | €241,331 | €102,727 | -€138,604 | -57.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €227,405 | €96,500 | -€130,905 | -57.6% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €225,545 | €96,500 | -€129,045 | -57.2% |
| Profit (loss) carried forward | 14 | €1,526 | -€6,173 | -€7,699 | |
| Amounts payable | 17/49 | €11,805 | €40,779 | +€28,974 | +245.4% |
| Amounts payable within one year | 42/48 | €11,805 | €40,779 | +€28,974 | +245.4% |
| Financial debts | 43 | €4,666 | €5,120 | +€454 | +9.7% |
| Credit institutions | 430/8 | €4,666 | €5,120 | +€454 | +9.7% |
| Trade debts | 44 | €2,129 | €944 | -€1,186 | -55.7% |
| Suppliers | 440/4 | €2,129 | €944 | -€1,186 | -55.7% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €5,010 | €22 | -€4,988 | -99.6% |
| Taxes | 450/3 | €5,010 | €22 | -€4,988 | -99.6% |
| Other amounts payable | 47/48 | €0 | €34,693 | +€34,693 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,477 | €1,975 | +€498 | +33.7% |
| Other operating charges | 640/8 | €809 | €1,154 | +€345 | +42.7% |
| Gross operating margin | 9900 | €35,692 | -€56,672 | -€92,364 | |
| Operating profit (loss) | 9901 | €33,406 | -€59,801 | -€93,207 | |
| Financial income | 75/76B | €234 | €255 | +€21 | +9.2% |
| Recurring financial income | 75 | €234 | €255 | +€21 | +9.2% |
| Financial charges | 65/66B | €3,460 | €3,786 | +€326 | +9.4% |
| Recurring financial charges | 65 | €3,460 | €3,786 | +€326 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | €30,180 | -€63,332 | -€93,512 | |
| Income taxes | 67/77 | €4,040 | €4,727 | +€687 | +17.0% |
| Profit (loss) for the period | 9904 | €26,140 | -€68,059 | -€94,199 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,140 | -€68,059 | -€94,199 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.