Y&Y: what changed
What changed
Y&Y
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€5,530
2025 · €79,501-€73,971
Equity
€182,229
2025 · €176,700+€5,530
Cash
€26,210
2025 · €27,879-€1,669
Balance sheet total
€370,983
2025 · €424,932-€53,949
Largest movements
Assets
- Tangible fixed assets -€25,119
down €25,119 (-26.0%), from €96,730 to €71,610
of which Furniture and vehicles: -€24,230
- Receivables after one year -€25,000
down €25,000 (-100%), from €25,000 to €0
Equity and liabilities
- Debts after one year -€41,309
down €41,309 (-24.9%), from €166,190 to €124,881
- Tax, wage and social debts -€18,761
down €18,761 (-50.6%), from €37,092 to €18,331
of which Taxes: -€15,641
- Reserves +€5,530
up €5,530 (+3.8%), from €146,700 to €152,229
Income statement
- Gross operating margin -€102,961
down €102,961 (-66.8%), from €154,031 to €51,070
- Taxes -€29,245
down €29,245 (-76.5%), from €38,248 to €9,003
- Financial income -€25,325
down €25,325 (-97.1%), from €26,075 to €750
of which Non-recurring financial income: -€13,575
- Staff costs -€24,445
down €24,445, from €24,361 to -€84
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€79,501
Gross operating margin
-€102,961
Staff costs
+€24,445
Depreciation
-€798
Other operating charges
+€53
Financial income
-€25,325
Financial charges
+€1,371
Taxes
+€29,245
Result 2026
€5,530
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€40,564
Investment
-€3,264
Financing
-€38,970
Cash 2025
€27,879
From operations (derived)
+€40,564
Net result for the year
+€5,530
Depreciation
+€28,383
Receivables after one year
+€25,000
Receivables within one year
+€30
Deferred charges and accrued income
+€2,130
Trade debts
-€299
Tax, wage and social debts
-€18,761
Other debts
-€1,449
Investment (derived)
-€3,264
Investment in fixed assets (net)
-€3,264
Financing
-€38,970
Debts after one year
-€41,309
Current portion of long-term debt
+€1,419
Short-term financial debts
+€921
Cash 2026
€26,210
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €424,932 | €370,983 | -€53,949 | -12.7% |
| Fixed assets | 21/28 | €363,396 | €338,277 | -€25,119 | -6.9% |
| Tangible fixed assets | 22/27 | €96,730 | €71,610 | -€25,119 | -26.0% |
| Plant, machinery and equipment | 23 | €18,914 | €19,465 | +€551 | +2.9% |
| Furniture and vehicles | 24 | €73,507 | €49,277 | -€24,230 | -33.0% |
| Other tangible fixed assets | 26 | €4,308 | €2,868 | -€1,440 | -33.4% |
| Financial fixed assets | 28 | €266,667 | €266,667 | = | 0.0% |
| Current assets | 29/58 | €61,536 | €32,706 | -€28,829 | -46.8% |
| Amounts receivable after more than one year | 29 | €25,000 | €0 | -€25,000 | -100% |
| Other amounts receivable | 291 | €25,000 | €0 | -€25,000 | -100% |
| Amounts receivable within one year | 40/41 | €5,511 | €5,481 | -€30 | -0.5% |
| Trade receivables | 40 | €5,511 | €5,000 | -€511 | -9.3% |
| Other amounts receivable | 41 | - | €481 | +€481 | |
| Cash at bank and in hand | 54/58 | €27,879 | €26,210 | -€1,669 | -6.0% |
| Deferred charges and accrued income | 490/1 | €3,146 | €1,016 | -€2,130 | -67.7% |
| Total equity and liabilities | 10/49 | €424,932 | €370,983 | -€53,949 | -12.7% |
| Equity | 10/15 | €176,700 | €182,229 | +€5,530 | +3.1% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €146,700 | €152,229 | +€5,530 | +3.8% |
| Distributable reserves | 133 | €146,700 | €152,229 | +€5,530 | +3.8% |
| Amounts payable | 17/49 | €248,232 | €188,754 | -€59,478 | -24.0% |
| Amounts payable after more than one year | 17 | €166,190 | €124,881 | -€41,309 | -24.9% |
| Financial debts | 170/4 | €166,190 | €124,881 | -€41,309 | -24.9% |
| Amounts payable within one year | 42/48 | €82,042 | €63,873 | -€18,170 | -22.1% |
| Current portion of amounts payable after more than one year | 42 | €39,890 | €41,309 | +€1,419 | +3.6% |
| Financial debts | 43 | - | €921 | +€921 | |
| Credit institutions | 430/8 | - | €921 | +€921 | |
| Trade debts | 44 | €3,611 | €3,312 | -€299 | -8.3% |
| Suppliers | 440/4 | €3,611 | €3,312 | -€299 | -8.3% |
| Taxes, remuneration and social security | 45 | €37,092 | €18,331 | -€18,761 | -50.6% |
| Taxes | 450/3 | €33,972 | €18,331 | -€15,641 | -46.0% |
| Remuneration and social security | 454/9 | €3,119 | €0 | -€3,119 | -100% |
| Other amounts payable | 47/48 | €1,449 | €0 | -€1,449 | -100% |
| Remuneration, social security and pensions | 62 | €24,361 | -€84 | -€24,445 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,585 | €28,383 | +€798 | +2.9% |
| Other operating charges | 640/8 | €1,548 | €1,495 | -€53 | -3.4% |
| Gross operating margin | 9900 | €154,031 | €51,070 | -€102,961 | -66.8% |
| Operating profit (loss) | 9901 | €100,537 | €21,275 | -€79,262 | -78.8% |
| Financial income | 75/76B | €26,075 | €750 | -€25,325 | -97.1% |
| Recurring financial income | 75 | €12,500 | €750 | -€11,750 | -94.0% |
| Non-recurring financial income | 76B | €13,575 | €0 | -€13,575 | -100% |
| Financial charges | 65/66B | €8,863 | €7,492 | -€1,371 | -15.5% |
| Recurring financial charges | 65 | €8,863 | €7,492 | -€1,371 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | €117,749 | €14,532 | -€103,216 | -87.7% |
| Income taxes | 67/77 | €38,248 | €9,003 | -€29,245 | -76.5% |
| Profit (loss) for the period | 9904 | €79,501 | €5,530 | -€73,971 | -93.0% |
| Profit (loss) for the period to be appropriated | 9905 | €79,501 | €5,530 | -€73,971 | -93.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.