YA-K: what changed
Two fiscal 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.
What changed
YA-K
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€47,167
2024 · -€39,245-€7,922
Equity
-€566,982
2024 · -€519,815-€47,167
Cash
€18,354
2024 · €37,171-€18,817
Balance sheet total
€2.8m
2024 · €2.8m-€19,675
Largest movements
Assets
- Tangible fixed assets -€81,473
down €81,473 (-3.5%), from €2.3m to €2.2m
of which Land and buildings: -€77,355
- Financial fixed assets +€75,723
up €75,723 (+40.2%), from €188,306 to €264,029
Equity and liabilities
- Profit (loss) carried forward -€47,167
down €47,167 (-7.5%), from -€624,815 to -€671,982
- Debts after one year +€39,601
up €39,601 (+1.4%), from €2.8m to €2.8m
of which Financial debts: +€39,601
Income statement
- Gross operating margin -€9,848
down €9,848 (-10.3%), from €95,271 to €85,423
- Financial income +€3,532
up €3,532 (+17948.0%), from €20 to €3,552
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.
Result 2024
-€39,245
Gross operating margin
-€9,848
Depreciation
-€628
Other operating charges
-€497
Financial income
+€3,532
Financial charges
-€484
Taxes
+€2
Result 2025
-€47,167
Cash bridge derived
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.
From operations
+€17,305
Investment
-€75,723
Financing
+€39,601
Cash 2024
€37,171
From operations (derived)
+€17,305
Net result for the year
-€47,167
Depreciation
+€81,473
Receivables within one year
+€354
Deferred charges and accrued income
-€5,246
Trade debts
-€3,518
Tax, wage and social debts
+€455
Other debts
-€3,389
Accrued charges and deferred income
-€5,656
Investment (derived)
-€75,723
Investment in fixed assets (net)
-€75,723
Financing
+€39,601
Debts after one year
+€39,601
Cash 2025
€18,354
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,811,386 | €2,791,711 | -€19,675 | -0.7% |
| Fixed assets | 21/28 | €2,514,637 | €2,508,887 | -€5,750 | -0.2% |
| Tangible fixed assets | 22/27 | €2,326,331 | €2,244,857 | -€81,473 | -3.5% |
| Land and buildings | 22 | €2,309,444 | €2,232,090 | -€77,355 | -3.3% |
| Plant, machinery and equipment | 23 | €7,183 | €5,417 | -€1,766 | -24.6% |
| Furniture and vehicles | 24 | €9,703 | €7,351 | -€2,352 | -24.2% |
| Financial fixed assets | 28 | €188,306 | €264,029 | +€75,723 | +40.2% |
| Current assets | 29/58 | €296,749 | €282,825 | -€13,925 | -4.7% |
| Amounts receivable within one year | 40/41 | €253,808 | €253,454 | -€354 | -0.1% |
| Trade receivables | 40 | €253,726 | €253,420 | -€306 | -0.1% |
| Other amounts receivable | 41 | €82 | €34 | -€48 | -58.7% |
| Cash at bank and in hand | 54/58 | €37,171 | €18,354 | -€18,817 | -50.6% |
| Deferred charges and accrued income | 490/1 | €5,770 | €11,017 | +€5,246 | +90.9% |
| Total equity and liabilities | 10/49 | €2,811,386 | €2,791,711 | -€19,675 | -0.7% |
| Equity | 10/15 | -€519,815 | -€566,982 | -€47,167 | -9.1% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €300,000 | €300,000 | = | 0.0% |
| Uncalled capital | 101 | €225,000 | €225,000 | = | 0.0% |
| Reserves | 13 | €30,000 | €30,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €30,000 | €30,000 | = | 0.0% |
| Legal reserve | 130 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€624,815 | -€671,982 | -€47,167 | -7.5% |
| Amounts payable | 17/49 | €3,331,201 | €3,358,694 | +€27,493 | +0.8% |
| Amounts payable after more than one year | 17 | €2,753,130 | €2,792,731 | +€39,601 | +1.4% |
| Financial debts | 170/4 | €2,749,380 | €2,788,981 | +€39,601 | +1.4% |
| Other amounts payable | 178/9 | €3,750 | €3,750 | = | 0.0% |
| Amounts payable within one year | 42/48 | €559,915 | €553,463 | -€6,452 | -1.2% |
| Trade debts | 44 | €242,369 | €238,852 | -€3,518 | -1.5% |
| Suppliers | 440/4 | €242,369 | €238,852 | -€3,518 | -1.5% |
| Taxes, remuneration and social security | 45 | - | €455 | +€455 | |
| Taxes | 450/3 | - | €455 | +€455 | |
| Other amounts payable | 47/48 | €317,546 | €314,157 | -€3,389 | -1.1% |
| Accrued charges and deferred income | 492/3 | €18,156 | €12,500 | -€5,656 | -31.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80,845 | €81,473 | +€628 | +0.8% |
| Other operating charges | 640/8 | €12,984 | €13,481 | +€497 | +3.8% |
| Gross operating margin | 9900 | €95,271 | €85,423 | -€9,848 | -10.3% |
| Operating profit (loss) | 9901 | €1,442 | -€9,531 | -€10,972 | |
| Financial income | 75/76B | €20 | €3,552 | +€3,532 | +17948.0% |
| Recurring financial income | 75 | €20 | €3,552 | +€3,532 | +17948.0% |
| Financial charges | 65/66B | €40,704 | €41,188 | +€484 | +1.2% |
| Recurring financial charges | 65 | €40,704 | €41,188 | +€484 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | -€39,242 | -€47,167 | -€7,925 | -20.2% |
| Income taxes | 67/77 | €2 | - | -€2 | |
| Profit (loss) for the period | 9904 | -€39,245 | -€47,167 | -€7,922 | -20.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€39,245 | -€47,167 | -€7,922 | -20.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.