Y&S 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&S CONSULTING
Largest movements
- Receivables within one year -€68,775
down €68,775 (-63.6%), from €108,100 to €39,325
of which Trade receivables: -€38,776
- Tangible fixed assets +€43,659
up €43,659 (+51.7%), from €84,366 to €128,025
of which Land and buildings: +€32,339
- Intangible fixed assets +€25,191
new in 2025: €25,191
- Cash +€16,997
up €16,997 (+174%), from €9,741 to €26,738
mainly Receivables within one year (+€68,775) and Other debts (+€50,234)
- Other debts +€50,234
up €50,234 (+25,117%), from €200 to €50,434
- Profit (loss) carried forward -€29,558
down €29,558 (-24.8%), from €119,363 to €89,804
- Tax, wage and social debts -€11,678
down €11,678 (-84.7%), from €13,784 to €2,106
- Trade debts +€8,820
up €8,820 (+36.8%), from €23,978 to €32,798
- Gross operating margin -€48,319
down €48,319 (-79.3%), from €60,913 to €12,594
- Taxes -€10,249
down €10,249 (-98.6%), from €10,390 to €141
- Depreciation -€9,470
down €9,470 (-49.4%), from €19,153 to €9,683
- Financial income -€8,133
down €8,133 (-99.9%), from €8,143 to €10
of which Non-recurring financial income: -€6,671
- Financial charges +€3,831
up €3,831 (+2,821%), from €136 to €3,966
of which Non-recurring financial charges: +€3,787
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 | €204,176 | €220,988 | +€16,811 | +8.2% |
| Fixed assets | 21/28 | €84,366 | €153,295 | +€68,929 | +81.7% |
| Intangible fixed assets | 21 | - | €25,191 | +€25,191 | |
| Tangible fixed assets | 22/27 | €84,366 | €128,025 | +€43,659 | +51.7% |
| Land and buildings | 22 | €54,608 | €86,946 | +€32,339 | +59.2% |
| Plant, machinery and equipment | 23 | - | €240 | +€240 | |
| Furniture and vehicles | 24 | €29,759 | €40,839 | +€11,081 | +37.2% |
| Financial fixed assets | 28 | - | €79 | +€79 | |
| Current assets | 29/58 | €119,810 | €67,693 | -€52,117 | -43.5% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €108,100 | €39,325 | -€68,775 | -63.6% |
| Trade receivables | 40 | €77,010 | €38,234 | -€38,776 | -50.4% |
| Other amounts receivable | 41 | €31,090 | €1,091 | -€30,000 | -96.5% |
| Cash at bank and in hand | 54/58 | €9,741 | €26,738 | +€16,997 | +174% |
| Deferred charges and accrued income | 490/1 | €1,970 | €1,630 | -€340 | -17.2% |
| Total equity and liabilities | 10/49 | €204,176 | €220,988 | +€16,811 | +8.2% |
| Equity | 10/15 | €165,208 | €135,650 | -€29,558 | -17.9% |
| Contributions | 10/11 | €19,150 | €19,150 | = | 0.0% |
| Reserves | 13 | €26,695 | €26,695 | = | 0.0% |
| Distributable reserves | 133 | €26,695 | €26,695 | = | 0.0% |
| Profit (loss) carried forward | 14 | €119,363 | €89,804 | -€29,558 | -24.8% |
| Amounts payable | 17/49 | €38,968 | €85,338 | +€46,370 | +119% |
| Amounts payable within one year | 42/48 | €37,961 | €85,338 | +€47,377 | +125% |
| Trade debts | 44 | €23,978 | €32,798 | +€8,820 | +36.8% |
| Suppliers | 440/4 | €23,978 | €32,798 | +€8,820 | +36.8% |
| Taxes, remuneration and social security | 45 | €13,784 | €2,106 | -€11,678 | -84.7% |
| Taxes | 450/3 | €13,784 | €2,106 | -€11,678 | -84.7% |
| Other amounts payable | 47/48 | €200 | €50,434 | +€50,234 | +25,117% |
| Accrued charges and deferred income | 492/3 | €1,007 | €0 | -€1,007 | -100% |
| Non-recurring operating income | 76A | €17,094 | - | -€17,094 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,153 | €9,683 | -€9,470 | -49.4% |
| Other operating charges | 640/8 | €1,565 | €2,372 | +€808 | +51.6% |
| Non-recurring operating charges | 66A | €2,241 | €0 | -€2,241 | -100% |
| Gross operating margin | 9900 | €60,913 | €12,594 | -€48,319 | -79.3% |
| Operating profit (loss) | 9901 | €37,954 | €539 | -€37,415 | -98.6% |
| Financial income | 75/76B | €8,143 | €10 | -€8,133 | -99.9% |
| Recurring financial income | 75 | €1,472 | €10 | -€1,462 | -99.3% |
| Non-recurring financial income | 76B | €6,671 | €0 | -€6,671 | -100% |
| Financial charges | 65/66B | €136 | €3,966 | +€3,831 | +2,821% |
| Recurring financial charges | 65 | €136 | €179 | +€44 | +32.1% |
| Non-recurring financial charges | 66B | - | €3,787 | +€3,787 | |
| Profit (loss) for the period before taxes | 9903 | €45,961 | -€3,417 | -€49,379 | |
| Income taxes | 67/77 | €10,390 | €141 | -€10,249 | -98.6% |
| Profit (loss) for the period | 9904 | €35,571 | -€3,558 | -€39,129 | |
| Profit (loss) for the period to be appropriated | 9905 | €35,571 | -€3,558 | -€39,129 |
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 31 October 2026 via checked.be.