Y&S Consultancy: 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&S Consultancy
Largest movements
- Receivables within one year +€31,833
up €31,833 (+471%), from €6,764 to €38,597
of which Other amounts receivable: +€31,090
- Cash -€8,985
down €8,985 (-28.6%), from €31,408 to €22,423
mainly Receivables within one year (-€31,833) and Trade debts (-€541)
- Reserves +€18,924
up €18,924 (+71.8%), from €26,358 to €45,282
- Tax, wage and social debts +€3,998
up €3,998 (+43.0%), from €9,292 to €13,290
- Gross operating margin -€9,045
down €9,045 (-26.7%), from €33,913 to €24,868
- Taxes -€1,829
down €1,829 (-27.8%), from €6,578 to €4,749
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 | €40,219 | €62,572 | +€22,353 | +55.6% |
| Fixed assets | 21/28 | €917 | €497 | -€420 | -45.8% |
| Tangible fixed assets | 22/27 | €917 | €497 | -€420 | -45.8% |
| Furniture and vehicles | 24 | €917 | €497 | -€420 | -45.8% |
| Current assets | 29/58 | €39,302 | €62,075 | +€22,773 | +57.9% |
| Amounts receivable within one year | 40/41 | €6,764 | €38,597 | +€31,833 | +471% |
| Trade receivables | 40 | €6,764 | €7,506 | +€742 | +11.0% |
| Other amounts receivable | 41 | - | €31,090 | +€31,090 | |
| Cash at bank and in hand | 54/58 | €31,408 | €22,423 | -€8,985 | -28.6% |
| Deferred charges and accrued income | 490/1 | €1,131 | €1,056 | -€75 | -6.6% |
| Total equity and liabilities | 10/49 | €40,219 | €62,572 | +€22,353 | +55.6% |
| Equity | 10/15 | €30,358 | €49,282 | +€18,924 | +62.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €26,358 | €45,282 | +€18,924 | +71.8% |
| Distributable reserves | 133 | €26,358 | €45,282 | +€18,924 | +71.8% |
| Amounts payable | 17/49 | €9,861 | €13,290 | +€3,429 | +34.8% |
| Amounts payable within one year | 42/48 | €9,834 | €13,290 | +€3,456 | +35.1% |
| Trade debts | 44 | €541 | - | -€541 | |
| Suppliers | 440/4 | €541 | - | -€541 | |
| Taxes, remuneration and social security | 45 | €9,292 | €13,290 | +€3,998 | +43.0% |
| Taxes | 450/3 | €9,292 | €13,290 | +€3,998 | +43.0% |
| Accrued charges and deferred income | 492/3 | €27 | - | -€27 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €343 | €420 | +€77 | +22.4% |
| Other operating charges | 640/8 | €182 | €82 | -€100 | -55.0% |
| Gross operating margin | 9900 | €33,913 | €24,868 | -€9,045 | -26.7% |
| Operating profit (loss) | 9901 | €33,389 | €24,366 | -€9,022 | -27.0% |
| Financial charges | 65/66B | €555 | €693 | +€138 | +24.9% |
| Recurring financial charges | 65 | €555 | €693 | +€138 | +24.9% |
| Profit (loss) for the period before taxes | 9903 | €32,834 | €23,673 | -€9,161 | -27.9% |
| Income taxes | 67/77 | €6,578 | €4,749 | -€1,829 | -27.8% |
| Profit (loss) for the period | 9904 | €26,256 | €18,924 | -€7,332 | -27.9% |
| Profit (loss) for the period to be appropriated | 9905 | €26,256 | €18,924 | -€7,332 | -27.9% |
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 27 October 2026 via checked.be.