Y.M. 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.M. Consult
Largest movements
- Receivables after one year +€300,954
up €300,954 (+293%), from €102,625 to €403,579
- Receivables within one year +€294,994
up €294,994 (+660%), from €44,697 to €339,691
of which Trade receivables: +€300,913
- Cash -€60,009
down €60,009 (-42.6%), from €140,743 to €80,735
mainly Receivables after one year (-€300,954) and Receivables within one year (-€294,994)
- Financial fixed assets +€38,500
up €38,500 (+40.5%), from €95,125 to €133,625
- Tangible fixed assets -€18,619
down €18,619 (-39.6%), from €46,988 to €28,369
- Other debts +€396,773
up €396,773 (+241%), from €164,602 to €561,375
- Tax, wage and social debts +€76,111
up €76,111 (+407%), from €18,706 to €94,817
- Reserves +€75,000
up €75,000 (+41.1%), from €182,360 to €257,360
of which Distributable reserves: +€76,860
- Debts after one year -€18,819
down €18,819 (-70.4%), from €26,715 to €7,896
- Contributions +€12,400
up €12,400 (+200%), from €6,200 to €18,600
- Gross operating margin +€383,197
up €383,197 (+321%), from €119,309 to €502,506
- Taxes +€96,998
up €96,998 (+339%), from €28,583 to €125,581
- Financial charges +€5,184
up €5,184 (+66.9%), from €7,749 to €12,934
- Financial income +€5,131
up €5,131 (+32.1%), from €15,997 to €21,128
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 | €430,179 | €987,818 | +€557,640 | +130% |
| Fixed assets | 21/28 | €142,113 | €161,994 | +€19,881 | +14.0% |
| Tangible fixed assets | 22/27 | €46,988 | €28,369 | -€18,619 | -39.6% |
| Furniture and vehicles | 24 | €46,988 | €28,369 | -€18,619 | -39.6% |
| Financial fixed assets | 28 | €95,125 | €133,625 | +€38,500 | +40.5% |
| Current assets | 29/58 | €288,065 | €825,824 | +€537,759 | +187% |
| Amounts receivable after more than one year | 29 | €102,625 | €403,579 | +€300,954 | +293% |
| Other amounts receivable | 291 | €102,625 | €403,579 | +€300,954 | +293% |
| Amounts receivable within one year | 40/41 | €44,697 | €339,691 | +€294,994 | +660% |
| Trade receivables | 40 | €32,345 | €333,259 | +€300,913 | +930% |
| Other amounts receivable | 41 | €12,352 | €6,432 | -€5,919 | -47.9% |
| Cash at bank and in hand | 54/58 | €140,743 | €80,735 | -€60,009 | -42.6% |
| Deferred charges and accrued income | 490/1 | - | €1,819 | +€1,819 | |
| Total equity and liabilities | 10/49 | €430,179 | €987,818 | +€557,640 | +130% |
| Equity | 10/15 | €200,075 | €296,901 | +€96,827 | +48.4% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Reserves | 13 | €182,360 | €257,360 | +€75,000 | +41.1% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €180,500 | €257,360 | +€76,860 | +42.6% |
| Profit (loss) carried forward | 14 | €11,515 | €20,941 | +€9,427 | +81.9% |
| Amounts payable | 17/49 | €230,104 | €690,917 | +€460,813 | +200% |
| Amounts payable after more than one year | 17 | €26,715 | €7,896 | -€18,819 | -70.4% |
| Financial debts | 170/4 | €26,715 | €7,896 | -€18,819 | -70.4% |
| Amounts payable within one year | 42/48 | €203,040 | €683,021 | +€479,981 | +236% |
| Current portion of amounts payable after more than one year | 42 | €18,635 | €18,819 | +€184 | +1.0% |
| Trade debts | 44 | €1,097 | €8,009 | +€6,913 | +630% |
| Suppliers | 440/4 | €1,097 | €8,009 | +€6,913 | +630% |
| Taxes, remuneration and social security | 45 | €18,706 | €94,817 | +€76,111 | +407% |
| Taxes | 450/3 | €18,706 | €94,817 | +€76,111 | +407% |
| Other amounts payable | 47/48 | €164,602 | €561,375 | +€396,773 | +241% |
| Accrued charges and deferred income | 492/3 | €349 | €0 | -€349 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,619 | €18,619 | = | 0.0% |
| Other operating charges | 640/8 | €1,468 | €1,958 | +€490 | +33.4% |
| Gross operating margin | 9900 | €119,309 | €502,506 | +€383,197 | +321% |
| Operating profit (loss) | 9901 | €99,222 | €481,930 | +€382,707 | +386% |
| Financial income | 75/76B | €15,997 | €21,128 | +€5,131 | +32.1% |
| Recurring financial income | 75 | €15,997 | €21,128 | +€5,131 | +32.1% |
| Financial charges | 65/66B | €7,749 | €12,934 | +€5,184 | +66.9% |
| Recurring financial charges | 65 | €7,749 | €12,934 | +€5,184 | +66.9% |
| Profit (loss) for the period before taxes | 9903 | €107,470 | €490,124 | +€382,654 | +356% |
| Income taxes | 67/77 | €28,583 | €125,581 | +€96,998 | +339% |
| Profit (loss) for the period | 9904 | €78,887 | €364,543 | +€285,656 | +362% |
| Profit (loss) for the period to be appropriated | 9905 | €78,887 | €364,543 | +€285,656 | +362% |
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 19 October 2026 via checked.be.