Y & K 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 & K CONSULTING
Largest movements
- Current investments -€12,369
down €12,369 (-99.8%), from €12,395 to €26
- Tax, wage and social debts -€8,763
no longer reported in 2025 (was €8,763)
- Gross operating margin -€881
down €881 (-256%), from -€344 to -€1,225
- Purchases and services +€881
up €881 (+256%), from €344 to €1,225
- Other operating charges +€448
up €448 (+116%), from €387 to €835
- Taxes -€35
down €35 (-77.8%), from €45 to €10
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 | €356,759 | €345,132 | -€11,627 | -3.3% |
| Fixed assets | 21/28 | €2,035 | - | -€2,035 | |
| Financial fixed assets | 28 | €2,035 | - | -€2,035 | |
| Current assets | 29/58 | €354,724 | €345,132 | -€9,592 | -2.7% |
| Amounts receivable within one year | 40/41 | €342,311 | €345,106 | +€2,795 | +0.8% |
| Trade receivables | 40 | €121 | - | -€121 | |
| Other amounts receivable | 41 | €342,190 | €345,106 | +€2,916 | +0.9% |
| Current investments | 50/53 | €12,395 | €26 | -€12,369 | -99.8% |
| Cash at bank and in hand | 54/58 | €18 | - | -€18 | |
| Total equity and liabilities | 10/49 | €356,759 | €345,132 | -€11,627 | -3.3% |
| Equity | 10/15 | €346,415 | €344,285 | -€2,130 | -0.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €20,792 | €20,792 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,042 | €2,042 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,042 | €2,042 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €307,031 | €304,901 | -€2,130 | -0.7% |
| Amounts payable | 17/49 | €10,344 | €847 | -€9,497 | -91.8% |
| Amounts payable within one year | 42/48 | €9,610 | €847 | -€8,763 | -91.2% |
| Trade debts | 44 | €847 | €847 | = | 0.0% |
| Suppliers | 440/4 | €847 | €847 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €8,763 | - | -€8,763 | |
| Taxes | 450/3 | €8,763 | - | -€8,763 | |
| Accrued charges and deferred income | 492/3 | €734 | - | -€734 | |
| Goods, raw materials, services and sundry goods | 60/61 | €344 | €1,225 | +€881 | +256% |
| Other operating charges | 640/8 | €387 | €835 | +€448 | +116% |
| Gross operating margin | 9900 | -€344 | -€1,225 | -€881 | -256% |
| Operating profit (loss) | 9901 | -€731 | -€2,060 | -€1,329 | -182% |
| Financial charges | 65/66B | €70 | €60 | -€10 | -14.3% |
| Recurring financial charges | 65 | €70 | €60 | -€10 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | -€801 | -€2,120 | -€1,319 | -165% |
| Income taxes | 67/77 | €45 | €10 | -€35 | -77.8% |
| Profit (loss) for the period | 9904 | -€846 | -€2,130 | -€1,284 | -152% |
| Profit (loss) for the period to be appropriated | 9905 | -€846 | -€2,130 | -€1,284 | -152% |
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 22 October 2026 via checked.be.