Y2Y 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.
Y2Y CONSULTING
Largest movements
- Cash +€24,106
up €24,106 (+49.2%), from €48,989 to €73,096
mainly Net result for the year (+€105,937) and Other debts (+€28,804)
- Receivables within one year +€6,338
up €6,338 (+17.2%), from €36,803 to €43,141
of which Other amounts receivable: +€4,782
- Tangible fixed assets +€1,491
up €1,491 (+83.5%), from €1,785 to €3,276
- Other debts +€28,804
up €28,804 (+37.3%), from €77,133 to €105,937
- Tax, wage and social debts +€3,605
up €3,605 (+29.4%), from €12,269 to €15,874
- Gross operating margin +€45,558
up €45,558 (+45.1%), from €100,965 to €146,523
- Taxes +€7,075
up €7,075 (+23.9%), from €29,623 to €36,698
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 | €95,032 | €126,358 | +€31,326 | +33.0% |
| Fixed assets | 21/28 | €8,035 | €9,526 | +€1,491 | +18.6% |
| Tangible fixed assets | 22/27 | €1,785 | €3,276 | +€1,491 | +83.5% |
| Furniture and vehicles | 24 | €1,785 | €3,276 | +€1,491 | +83.5% |
| Financial fixed assets | 28 | €6,250 | €6,250 | = | 0.0% |
| Current assets | 29/58 | €86,997 | €116,832 | +€29,835 | +34.3% |
| Amounts receivable within one year | 40/41 | €36,803 | €43,141 | +€6,338 | +17.2% |
| Trade receivables | 40 | €36,803 | €38,359 | +€1,556 | +4.2% |
| Other amounts receivable | 41 | €0 | €4,782 | +€4,782 | |
| Cash at bank and in hand | 54/58 | €48,989 | €73,096 | +€24,106 | +49.2% |
| Deferred charges and accrued income | 490/1 | €1,204 | €595 | -€609 | -50.6% |
| Total equity and liabilities | 10/49 | €95,032 | €126,358 | +€31,326 | +33.0% |
| Equity | 10/15 | €2,000 | €2,000 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €93,032 | €124,358 | +€31,326 | +33.7% |
| Amounts payable within one year | 42/48 | €93,032 | €124,358 | +€31,326 | +33.7% |
| Trade debts | 44 | €3,630 | €2,548 | -€1,083 | -29.8% |
| Suppliers | 440/4 | €3,630 | €2,548 | -€1,083 | -29.8% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €12,269 | €15,874 | +€3,605 | +29.4% |
| Taxes | 450/3 | €12,269 | €15,874 | +€3,605 | +29.4% |
| Other amounts payable | 47/48 | €77,133 | €105,937 | +€28,804 | +37.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €628 | €301 | -€326 | -52.0% |
| Other operating charges | 640/8 | - | €233 | +€233 | |
| Non-recurring operating charges | 66A | €0 | €1,785 | +€1,785 | |
| Gross operating margin | 9900 | €100,965 | €146,523 | +€45,558 | +45.1% |
| Operating profit (loss) | 9901 | €100,337 | €144,203 | +€43,866 | +43.7% |
| Financial income | 75/76B | €123 | €1 | -€122 | -99.2% |
| Recurring financial income | 75 | €123 | €1 | -€122 | -99.2% |
| Financial charges | 65/66B | €1,935 | €1,570 | -€366 | -18.9% |
| Recurring financial charges | 65 | €1,935 | €1,570 | -€366 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | €98,526 | €142,635 | +€44,109 | +44.8% |
| Income taxes | 67/77 | €29,623 | €36,698 | +€7,075 | +23.9% |
| Profit (loss) for the period | 9904 | €68,903 | €105,937 | +€37,034 | +53.7% |
| Profit (loss) for the period to be appropriated | 9905 | €68,903 | €105,937 | +€37,034 | +53.7% |
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 25 October 2026 via checked.be.