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 after one year +€117,860
up €117,860, from €0 to €117,860
- Current investments -€105,000
down €105,000 (-100%), from €105,000 to €0
- Cash +€84,667
up €84,667 (+443%), from €19,108 to €103,775
mainly Current investments (+€105,000) and Net result for the year (+€97,624)
- Tangible fixed assets +€31,299
new in 2025: €31,299
- Receivables within one year -€5,571
down €5,571 (-93.5%), from €5,960 to €389
of which Other amounts receivable: -€5,270
- Reserves +€86,124
up €86,124 (+93.3%), from €92,292 to €178,417
- Other debts +€20,084
up €20,084, from €0 to €20,084
- Debts after one year +€19,400
new in 2025: €19,400
- Tax, wage and social debts -€13,464
down €13,464 (-35.7%), from €37,724 to €24,260
of which Taxes: -€16,965
- Current portion of long-term debt +€9,199
new in 2025: €9,199
- Gross operating margin +€107,313
up €107,313 (+146%), from €73,270 to €180,583
- Taxes +€25,814
up €25,814 (+126%), from €20,464 to €46,278
- Staff costs +€21,393
up €21,393 (+163%), from €13,163 to €34,556
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 | €131,167 | €255,279 | +€124,112 | +94.6% |
| Fixed assets | 21/28 | €650 | €31,949 | +€31,299 | +4,815% |
| Tangible fixed assets | 22/27 | - | €31,299 | +€31,299 | |
| Furniture and vehicles | 24 | - | €31,299 | +€31,299 | |
| Financial fixed assets | 28 | €650 | €650 | = | 0.0% |
| Current assets | 29/58 | €130,517 | €223,330 | +€92,812 | +71.1% |
| Amounts receivable after more than one year | 29 | €0 | €117,860 | +€117,860 | |
| Other amounts receivable | 291 | €0 | €117,860 | +€117,860 | |
| Amounts receivable within one year | 40/41 | €5,960 | €389 | -€5,571 | -93.5% |
| Trade receivables | 40 | €504 | €203 | -€301 | -59.8% |
| Other amounts receivable | 41 | €5,456 | €186 | -€5,270 | -96.6% |
| Current investments | 50/53 | €105,000 | €0 | -€105,000 | -100% |
| Cash at bank and in hand | 54/58 | €19,108 | €103,775 | +€84,667 | +443% |
| Deferred charges and accrued income | 490/1 | €450 | €1,307 | +€857 | +191% |
| Total equity and liabilities | 10/49 | €131,167 | €255,279 | +€124,112 | +94.6% |
| Equity | 10/15 | €92,641 | €178,765 | +€86,124 | +93.0% |
| Reserves | 13 | €92,292 | €178,417 | +€86,124 | +93.3% |
| Distributable reserves | 133 | €92,292 | €178,417 | +€86,124 | +93.3% |
| Profit (loss) carried forward | 14 | €348 | €348 | = | 0.0% |
| Amounts payable | 17/49 | €38,527 | €76,514 | +€37,987 | +98.6% |
| Amounts payable after more than one year | 17 | - | €19,400 | +€19,400 | |
| Financial debts | 170/4 | - | €19,400 | +€19,400 | |
| Amounts payable within one year | 42/48 | €38,452 | €56,701 | +€18,249 | +47.5% |
| Current portion of amounts payable after more than one year | 42 | - | €9,199 | +€9,199 | |
| Trade debts | 44 | €728 | €3,158 | +€2,430 | +334% |
| Suppliers | 440/4 | €728 | €3,158 | +€2,430 | +334% |
| Taxes, remuneration and social security | 45 | €37,724 | €24,260 | -€13,464 | -35.7% |
| Taxes | 450/3 | €35,803 | €18,838 | -€16,965 | -47.4% |
| Remuneration and social security | 454/9 | €1,922 | €5,422 | +€3,501 | +182% |
| Other amounts payable | 47/48 | €0 | €20,084 | +€20,084 | |
| Accrued charges and deferred income | 492/3 | €75 | €413 | +€338 | +451% |
| Remuneration, social security and pensions | 62 | €13,163 | €34,556 | +€21,393 | +163% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,120 | +€1,120 | |
| Other operating charges | 640/8 | €708 | €833 | +€125 | +17.7% |
| Gross operating margin | 9900 | €73,270 | €180,583 | +€107,313 | +146% |
| Operating profit (loss) | 9901 | €59,400 | €144,074 | +€84,674 | +143% |
| Financial income | 75/76B | €564 | €439 | -€125 | -22.2% |
| Recurring financial income | 75 | €564 | €439 | -€125 | -22.2% |
| Financial charges | 65/66B | €592 | €610 | +€17 | +3.0% |
| Recurring financial charges | 65 | €592 | €610 | +€17 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | €59,372 | €143,903 | +€84,531 | +142% |
| Income taxes | 67/77 | €20,464 | €46,278 | +€25,814 | +126% |
| Profit (loss) for the period | 9904 | €38,907 | €97,624 | +€58,717 | +151% |
| Profit (loss) for the period to be appropriated | 9905 | €38,907 | €97,624 | +€58,717 | +151% |
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.