Y&N 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.
What changed
Y&N CONSULTING
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€51,554
2024 · €7,295-€58,849
Equity
€547,045
2024 · €598,599-€51,554
Cash
€5,237
2024 · €7,861-€2,624
Balance sheet total
€1.0m
2024 · €1.6m-€568,154
Largest movements
Assets
- Stocks and contracts -€545,772
down €545,772 (-100%), from €545,772 to €0
- Tangible fixed assets -€25,169
down €25,169 (-2.7%), from €945,356 to €920,186
of which Land and buildings: -€65,604
Equity and liabilities
- Other debts -€391,189
down €391,189 (-51.7%), from €756,922 to €365,733
- Debts after one year -€71,353
down €71,353 (-56.8%), from €125,550 to €54,197
- Profit (loss) carried forward -€51,554
down €51,554, from €0 to -€51,554
- Tax, wage and social debts -€33,141
down €33,141 (-78.0%), from €42,468 to €9,327
of which Remuneration and social security: -€17,800
- Accrued charges and deferred income -€32,116
down €32,116 (-92.8%), from €34,616 to €2,500
Income statement
- Provisions +€200,000
up €200,000, from -€200,000 to €0
- Gross operating margin +€35,752
up €35,752 (+256%), from €13,958 to €49,710
- Financial charges -€29,994
down €29,994 (-73.5%), from €40,836 to €10,842
- Depreciation +€9,998
up €9,998 (+13.6%), from €73,294 to €83,292
- Taxes -€7,142
down €7,142 (-73.3%), from €9,737 to €2,595
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.
Result 2024
€7,295
Gross operating margin
+€35,752
Depreciation
-€9,998
Provisions
-€200,000
Other operating charges
+€1,508
Other operating items
+€75,000
Financial income
+€1,753
Financial charges
+€29,994
Taxes
+€7,142
Result 2025
-€51,554
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€126,284
Investment
-€59,352
Financing
-€69,557
Cash 2024
€7,861
From operations (derived)
+€126,284
Net result for the year
-€51,554
Depreciation
+€83,292
Stocks and contracts
+€545,772
Receivables within one year
+€4,421
Deferred charges and accrued income
-€8,604
Trade debts
+€9,403
Tax, wage and social debts
-€33,141
Other debts
-€391,189
Accrued charges and deferred income
-€32,116
Investment (derived)
-€59,352
Investment in fixed assets (net)
-€59,352
Financing
-€69,557
Debts after one year
-€71,353
Current portion of long-term debt
+€1,796
Cash 2025
€5,237
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,588,445 | €1,020,290 | -€568,154 | -35.8% |
| Fixed assets | 21/28 | €980,996 | €957,055 | -€23,941 | -2.4% |
| Intangible fixed assets | 21 | - | €1,229 | +€1,229 | |
| Tangible fixed assets | 22/27 | €945,356 | €920,186 | -€25,169 | -2.7% |
| Land and buildings | 22 | €913,816 | €848,212 | -€65,604 | -7.2% |
| Plant, machinery and equipment | 23 | €26,390 | €25,481 | -€909 | -3.4% |
| Furniture and vehicles | 24 | €5,150 | €46,493 | +€41,343 | +803% |
| Financial fixed assets | 28 | €35,640 | €35,640 | = | 0.0% |
| Current assets | 29/58 | €607,449 | €63,235 | -€544,214 | -89.6% |
| Stocks and contracts in progress | 3 | €545,772 | €0 | -€545,772 | -100% |
| Stocks | 30/36 | €545,772 | €0 | -€545,772 | -100% |
| Amounts receivable within one year | 40/41 | €40,645 | €36,224 | -€4,421 | -10.9% |
| Trade receivables | 40 | €21,658 | €10,021 | -€11,637 | -53.7% |
| Other amounts receivable | 41 | €18,987 | €26,203 | +€7,216 | +38.0% |
| Cash at bank and in hand | 54/58 | €7,861 | €5,237 | -€2,624 | -33.4% |
| Deferred charges and accrued income | 490/1 | €13,171 | €21,775 | +€8,604 | +65.3% |
| Total equity and liabilities | 10/49 | €1,588,445 | €1,020,290 | -€568,154 | -35.8% |
| Equity | 10/15 | €598,599 | €547,045 | -€51,554 | -8.6% |
| Contributions | 10/11 | €348,700 | €348,700 | = | 0.0% |
| Reserves | 13 | €249,899 | €249,899 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €239,899 | €239,899 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€51,554 | -€51,554 | |
| Provisions and deferred taxes | 16 | €6,366 | €6,366 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €6,366 | €6,366 | = | 0.0% |
| Major repairs and maintenance | 162 | €6,366 | €6,366 | = | 0.0% |
| Other liabilities and charges | 164/5 | €0 | - | = | |
| Amounts payable | 17/49 | €983,480 | €466,879 | -€516,601 | -52.5% |
| Amounts payable after more than one year | 17 | €125,550 | €54,197 | -€71,353 | -56.8% |
| Financial debts | 170/4 | €125,550 | €54,197 | -€71,353 | -56.8% |
| Amounts payable within one year | 42/48 | €823,313 | €410,182 | -€413,131 | -50.2% |
| Current portion of amounts payable after more than one year | 42 | €12,572 | €14,369 | +€1,796 | +14.3% |
| Trade debts | 44 | €11,350 | €20,753 | +€9,403 | +82.8% |
| Suppliers | 440/4 | €11,350 | €20,753 | +€9,403 | +82.8% |
| Taxes, remuneration and social security | 45 | €42,468 | €9,327 | -€33,141 | -78.0% |
| Taxes | 450/3 | €24,668 | €9,327 | -€15,341 | -62.2% |
| Remuneration and social security | 454/9 | €17,800 | €0 | -€17,800 | -100% |
| Other amounts payable | 47/48 | €756,922 | €365,733 | -€391,189 | -51.7% |
| Accrued charges and deferred income | 492/3 | €34,616 | €2,500 | -€32,116 | -92.8% |
| Non-recurring operating income | 76A | €4,000 | €0 | -€4,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,294 | €83,292 | +€9,998 | +13.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€200,000 | €0 | +€200,000 | |
| Other operating charges | 640/8 | €8,220 | €6,711 | -€1,508 | -18.3% |
| Non-recurring operating charges | 66A | €75,000 | €0 | -€75,000 | -100% |
| Gross operating margin | 9900 | €13,958 | €49,710 | +€35,752 | +256% |
| Operating profit (loss) | 9901 | €57,444 | -€40,294 | -€97,738 | |
| Financial income | 75/76B | €424 | €2,177 | +€1,753 | +414% |
| Recurring financial income | 75 | €424 | €2,177 | +€1,753 | +414% |
| Financial charges | 65/66B | €40,836 | €10,842 | -€29,994 | -73.5% |
| Recurring financial charges | 65 | €40,836 | €10,842 | -€29,994 | -73.5% |
| Profit (loss) for the period before taxes | 9903 | €17,032 | -€48,959 | -€65,991 | |
| Income taxes | 67/77 | €9,737 | €2,595 | -€7,142 | -73.3% |
| Profit (loss) for the period | 9904 | €7,295 | -€51,554 | -€58,849 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,295 | -€51,554 | -€58,849 |
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 28 October 2026 via checked.be.