Y.P. 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.P. CONSULTING
Largest movements
- Current investments -€300,000
down €300,000 (-72.3%), from €415,000 to €115,000
- Cash +€256,211
up €256,211 (+340%), from €75,340 to €331,551
mainly Current investments (+€300,000) and Net result for the year (+€25,749)
- Tangible fixed assets -€8,571
down €8,571 (-15.1%), from €56,601 to €48,030
of which Other tangible fixed assets: -€6,136
- Reserves -€59,166
down €59,166 (-10.9%), from €545,161 to €485,995
- Gross operating margin -€14,524
down €14,524 (-29.3%), from €49,533 to €35,010
- Financial income +€9,521
up €9,521 (+293%), from €3,249 to €12,770
- Taxes -€1,560
down €1,560 (-11.0%), from €14,196 to €12,636
- Depreciation -€1,261
down €1,261 (-12.8%), from €9,832 to €8,571
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 | €561,706 | €506,352 | -€55,354 | -9.9% |
| Fixed assets | 21/28 | €56,601 | €48,030 | -€8,571 | -15.1% |
| Tangible fixed assets | 22/27 | €56,601 | €48,030 | -€8,571 | -15.1% |
| Plant, machinery and equipment | 23 | €2,937 | €2,548 | -€389 | -13.2% |
| Furniture and vehicles | 24 | €6,884 | €4,837 | -€2,047 | -29.7% |
| Other tangible fixed assets | 26 | €46,780 | €40,644 | -€6,136 | -13.1% |
| Current assets | 29/58 | €505,105 | €458,322 | -€46,783 | -9.3% |
| Amounts receivable within one year | 40/41 | €6,171 | €8,228 | +€2,057 | +33.3% |
| Trade receivables | 40 | €6,171 | €8,228 | +€2,057 | +33.3% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €415,000 | €115,000 | -€300,000 | -72.3% |
| Cash at bank and in hand | 54/58 | €75,340 | €331,551 | +€256,211 | +340% |
| Deferred charges and accrued income | 490/1 | €8,594 | €3,543 | -€5,051 | -58.8% |
| Total equity and liabilities | 10/49 | €561,706 | €506,352 | -€55,354 | -9.9% |
| Equity | 10/15 | €557,676 | €498,509 | -€59,166 | -10.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €545,161 | €485,995 | -€59,166 | -10.9% |
| Distributable reserves | 133 | €545,161 | €485,995 | -€59,166 | -10.9% |
| Profit (loss) carried forward | 14 | €115 | €115 | = | 0.0% |
| Amounts payable | 17/49 | €4,031 | €7,843 | +€3,812 | +94.6% |
| Amounts payable within one year | 42/48 | €4,029 | €7,547 | +€3,518 | +87.3% |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €820 | €832 | +€12 | +1.4% |
| Suppliers | 440/4 | €820 | €832 | +€12 | +1.4% |
| Taxes, remuneration and social security | 45 | €2,278 | €3,890 | +€1,613 | +70.8% |
| Taxes | 450/3 | €2,278 | €3,890 | +€1,613 | +70.8% |
| Other amounts payable | 47/48 | €931 | €2,825 | +€1,894 | +203% |
| Accrued charges and deferred income | 492/3 | €2 | €295 | +€294 | +17,477% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,832 | €8,571 | -€1,261 | -12.8% |
| Other operating charges | 640/8 | €685 | €544 | -€141 | -20.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €49,533 | €35,010 | -€14,524 | -29.3% |
| Operating profit (loss) | 9901 | €39,016 | €25,894 | -€13,121 | -33.6% |
| Financial income | 75/76B | €3,249 | €12,770 | +€9,521 | +293% |
| Recurring financial income | 75 | €3,249 | €12,770 | +€9,521 | +293% |
| Financial charges | 65/66B | €293 | €279 | -€14 | -4.8% |
| Recurring financial charges | 65 | €293 | €279 | -€14 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €41,972 | €38,385 | -€3,587 | -8.5% |
| Income taxes | 67/77 | €14,196 | €12,636 | -€1,560 | -11.0% |
| Profit (loss) for the period | 9904 | €27,775 | €25,749 | -€2,027 | -7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €27,775 | €25,749 | -€2,027 | -7.3% |
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 29 October 2026 via checked.be.