Y.T.P. CONSULT: what changed
Y.T.P. CONSULT
Largest movements
- Tangible fixed assets +€20,062
up €20,062 (+247%), from €8,126 to €28,188
of which Leasing and similar rights: +€22,965
- Cash +€14,885
up €14,885 (+33.1%), from €44,906 to €59,791
mainly Net result for the year (+€32,226) and Other debts (+€21,484)
- Receivables within one year -€12,122
down €12,122 (-21.2%), from €57,253 to €45,130
of which Trade receivables: -€16,470
- Deferred charges and accrued income +€8,649
up €8,649 (+324%), from €2,670 to €11,319
- Other debts +€21,484
up €21,484 (+235%), from €9,138 to €30,622
- Debts after one year +€18,379
new in 2025: €18,379
- Tax, wage and social debts -€6,684
down €6,684 (-44.1%), from €15,160 to €8,476
- Trade debts -€6,183
down €6,183 (-38.2%), from €16,169 to €9,987
- Current portion of long-term debt +€4,564
new in 2025: €4,564
- Gross operating margin +€19,490
up €19,490 (+52.0%), from €37,490 to €56,979
- Taxes +€4,891
up €4,891 (+52.6%), from €9,299 to €14,190
- Depreciation +€1,345
up €1,345 (+39.8%), from €3,378 to €4,723
- Financial charges -€1,164
down €1,164 (-51.8%), from €2,247 to €1,083
- Other operating charges +€587
up €587 (+554%), from €106 to €694
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €112,955 | €144,428 | +€31,474 | +27.9% |
| Fixed assets | 21/28 | €8,126 | €28,188 | +€20,062 | +247% |
| Tangible fixed assets | 22/27 | €8,126 | €28,188 | +€20,062 | +247% |
| Plant, machinery and equipment | 23 | €1,218 | €1,015 | -€203 | -16.7% |
| Furniture and vehicles | 24 | €6,699 | €4,055 | -€2,644 | -39.5% |
| Leasing and similar rights | 25 | - | €22,965 | +€22,965 | |
| Other tangible fixed assets | 26 | €208 | €152 | -€56 | -26.9% |
| Current assets | 29/58 | €104,829 | €116,240 | +€11,411 | +10.9% |
| Amounts receivable within one year | 40/41 | €57,253 | €45,130 | -€12,122 | -21.2% |
| Trade receivables | 40 | €47,253 | €30,783 | -€16,470 | -34.9% |
| Other amounts receivable | 41 | €10,000 | €14,348 | +€4,348 | +43.5% |
| Cash at bank and in hand | 54/58 | €44,906 | €59,791 | +€14,885 | +33.1% |
| Deferred charges and accrued income | 490/1 | €2,670 | €11,319 | +€8,649 | +324% |
| Total equity and liabilities | 10/49 | €112,955 | €144,428 | +€31,474 | +27.9% |
| Equity | 10/15 | €72,487 | €72,401 | -€86 | -0.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €63,374 | €63,287 | -€86 | -0.1% |
| Distributable reserves | 133 | €63,374 | €63,287 | -€86 | -0.1% |
| Profit (loss) carried forward | 14 | €2,913 | €2,913 | = | 0.0% |
| Amounts payable | 17/49 | €40,468 | €72,028 | +€31,560 | +78.0% |
| Amounts payable after more than one year | 17 | - | €18,379 | +€18,379 | |
| Financial debts | 170/4 | - | €18,379 | +€18,379 | |
| Amounts payable within one year | 42/48 | €40,468 | €53,649 | +€13,181 | +32.6% |
| Current portion of amounts payable after more than one year | 42 | - | €4,564 | +€4,564 | |
| Trade debts | 44 | €16,169 | €9,987 | -€6,183 | -38.2% |
| Suppliers | 440/4 | €16,169 | €9,987 | -€6,183 | -38.2% |
| Taxes, remuneration and social security | 45 | €15,160 | €8,476 | -€6,684 | -44.1% |
| Taxes | 450/3 | €15,160 | €8,476 | -€6,684 | -44.1% |
| Other amounts payable | 47/48 | €9,138 | €30,622 | +€21,484 | +235% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,378 | €4,723 | +€1,345 | +39.8% |
| Other operating charges | 640/8 | €106 | €694 | +€587 | +554% |
| Non-recurring operating charges | 66A | - | €4,160 | +€4,160 | |
| Gross operating margin | 9900 | €37,490 | €56,979 | +€19,490 | +52.0% |
| Operating profit (loss) | 9901 | €34,005 | €47,403 | +€13,398 | +39.4% |
| Financial income | 75/76B | €0 | €96 | +€96 | +958,200% |
| Recurring financial income | 75 | €0 | €96 | +€96 | +958,200% |
| Financial charges | 65/66B | €2,247 | €1,083 | -€1,164 | -51.8% |
| Recurring financial charges | 65 | €2,247 | €1,083 | -€1,164 | -51.8% |
| Profit (loss) for the period before taxes | 9903 | €31,758 | €46,416 | +€14,658 | +46.2% |
| Income taxes | 67/77 | €9,299 | €14,190 | +€4,891 | +52.6% |
| Profit (loss) for the period | 9904 | €22,459 | €32,226 | +€9,767 | +43.5% |
| Profit (loss) for the period to be appropriated | 9905 | €22,459 | €32,226 | +€9,767 | +43.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.