Y.D.W. CONSULT: 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.D.W. CONSULT
Largest movements
- Cash +€30,319
up €30,319 (+78.1%), from €38,830 to €69,149
mainly Depreciation (+€32,923) and Other debts (+€20,921)
- Tangible fixed assets -€26,366
down €26,366 (-13.3%), from €198,538 to €172,172
of which Land and buildings: -€26,322
- Receivables within one year +€6,051
up €6,051 (+35.7%), from €16,956 to €23,007
of which Trade receivables: +€3,176
- Other debts +€20,921
up €20,921 (+35.1%), from €59,685 to €80,606
- Debts after one year -€10,938
down €10,938 (-19.1%), from €57,157 to €46,219
- Trade debts +€7,049
up €7,049 (+258%), from €2,727 to €9,776
- Reserves -€6,000
down €6,000 (-7.1%), from €84,360 to €78,360
- Financial income -€7,401
down €7,401 (-100%), from €7,401 to €0
- Gross operating margin -€6,988
down €6,988 (-11.4%), from €61,348 to €54,360
- Financial charges -€3,779
down €3,779 (-34.1%), from €11,080 to €7,301
- Taxes -€2,875
down €2,875 (-45.2%), from €6,354 to €3,479
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 | €255,022 | €265,042 | +€10,021 | +3.9% |
| Fixed assets | 21/28 | €198,538 | €172,172 | -€26,366 | -13.3% |
| Tangible fixed assets | 22/27 | €198,538 | €172,172 | -€26,366 | -13.3% |
| Land and buildings | 22 | €198,494 | €172,172 | -€26,322 | -13.3% |
| Furniture and vehicles | 24 | €44 | €0 | -€44 | -100% |
| Current assets | 29/58 | €56,484 | €92,870 | +€36,386 | +64.4% |
| Amounts receivable within one year | 40/41 | €16,956 | €23,007 | +€6,051 | +35.7% |
| Trade receivables | 40 | €13,310 | €16,486 | +€3,176 | +23.9% |
| Other amounts receivable | 41 | €3,646 | €6,521 | +€2,875 | +78.8% |
| Cash at bank and in hand | 54/58 | €38,830 | €69,149 | +€30,319 | +78.1% |
| Deferred charges and accrued income | 490/1 | €697 | €714 | +€16 | +2.3% |
| Total equity and liabilities | 10/49 | €255,022 | €265,042 | +€10,021 | +3.9% |
| Equity | 10/15 | €116,814 | €110,370 | -€6,444 | -5.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €84,360 | €78,360 | -€6,000 | -7.1% |
| Distributable reserves | 133 | €84,360 | €78,360 | -€6,000 | -7.1% |
| Profit (loss) carried forward | 14 | €26,254 | €25,810 | -€444 | -1.7% |
| Amounts payable | 17/49 | €138,208 | €154,673 | +€16,465 | +11.9% |
| Amounts payable after more than one year | 17 | €57,157 | €46,219 | -€10,938 | -19.1% |
| Financial debts | 170/4 | €57,157 | €46,219 | -€10,938 | -19.1% |
| Amounts payable within one year | 42/48 | €81,051 | €108,454 | +€27,403 | +33.8% |
| Current portion of amounts payable after more than one year | 42 | €10,408 | €10,938 | +€530 | +5.1% |
| Trade debts | 44 | €2,727 | €9,776 | +€7,049 | +258% |
| Suppliers | 440/4 | €2,727 | €9,776 | +€7,049 | +258% |
| Taxes, remuneration and social security | 45 | €8,230 | €7,134 | -€1,096 | -13.3% |
| Taxes | 450/3 | €6,586 | €5,490 | -€1,096 | -16.6% |
| Remuneration and social security | 454/9 | €1,644 | €1,644 | = | 0.0% |
| Other amounts payable | 47/48 | €59,685 | €80,606 | +€20,921 | +35.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,422 | €32,923 | +€500 | +1.5% |
| Other operating charges | 640/8 | €2,130 | €2,268 | +€139 | +6.5% |
| Gross operating margin | 9900 | €61,348 | €54,360 | -€6,988 | -11.4% |
| Operating profit (loss) | 9901 | €26,796 | €19,169 | -€7,627 | -28.5% |
| Financial income | 75/76B | €7,401 | €0 | -€7,401 | -100% |
| Recurring financial income | 75 | €7,401 | €0 | -€7,401 | -100% |
| Financial charges | 65/66B | €11,080 | €7,301 | -€3,779 | -34.1% |
| Recurring financial charges | 65 | €11,080 | €7,301 | -€3,779 | -34.1% |
| Profit (loss) for the period before taxes | 9903 | €23,116 | €11,868 | -€11,248 | -48.7% |
| Income taxes | 67/77 | €6,354 | €3,479 | -€2,875 | -45.2% |
| Profit (loss) for the period | 9904 | €16,762 | €8,389 | -€8,374 | -50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,762 | €8,389 | -€8,374 | -50.0% |
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 1 November 2026 via checked.be.