Yab Consult: 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.
Yab Consult
Largest movements
- Receivables within one year +€88,075
up €88,075 (+145%), from €60,689 to €148,764
of which Other amounts receivable: +€87,192
- Cash -€16,379
down €16,379 (-21.8%), from €75,069 to €58,690
mainly Contributions, distributions and other (-€189,999) and Receivables within one year (-€88,075)
- Other debts +€161,500
new in 2025: €161,500
- Profit (loss) carried forward -€120,545
down €120,545 (-58.6%), from €205,771 to €85,226
- Tax, wage and social debts +€28,347
up €28,347 (+237%), from €11,985 to €40,332
- Gross operating margin -€8,096
down €8,096 (-8.2%), from €98,566 to €90,470
- Taxes -€1,552
down €1,552 (-7.8%), from €19,867 to €18,315
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 | €220,328 | €289,739 | +€69,411 | +31.5% |
| Formation expenses | 20 | €923 | €504 | -€419 | -45.4% |
| Fixed assets | 21/28 | €14,647 | €12,781 | -€1,866 | -12.7% |
| Tangible fixed assets | 22/27 | €14,647 | €12,781 | -€1,866 | -12.7% |
| Land and buildings | 22 | €13,953 | €12,503 | -€1,450 | -10.4% |
| Furniture and vehicles | 24 | €694 | €277 | -€417 | -60.0% |
| Current assets | 29/58 | €204,758 | €276,454 | +€71,696 | +35.0% |
| Amounts receivable after more than one year | 29 | €69,000 | €69,000 | = | 0.0% |
| Other amounts receivable | 291 | €69,000 | €69,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €60,689 | €148,764 | +€88,075 | +145% |
| Trade receivables | 40 | €12,366 | €13,250 | +€884 | +7.1% |
| Other amounts receivable | 41 | €48,323 | €135,515 | +€87,192 | +180% |
| Cash at bank and in hand | 54/58 | €75,069 | €58,690 | -€16,379 | -21.8% |
| Total equity and liabilities | 10/49 | €220,328 | €289,739 | +€69,411 | +31.5% |
| Equity | 10/15 | €208,271 | €87,726 | -€120,545 | -57.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €205,771 | €85,226 | -€120,545 | -58.6% |
| Amounts payable | 17/49 | €12,057 | €202,013 | +€189,956 | +1,575% |
| Amounts payable within one year | 42/48 | €12,057 | €202,013 | +€189,956 | +1,575% |
| Trade debts | 44 | €72 | €181 | +€109 | +151% |
| Suppliers | 440/4 | €72 | €181 | +€109 | +151% |
| Taxes, remuneration and social security | 45 | €11,985 | €40,332 | +€28,347 | +237% |
| Taxes | 450/3 | €11,985 | €40,332 | +€28,347 | +237% |
| Other amounts payable | 47/48 | - | €161,500 | +€161,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,383 | €2,286 | +€903 | +65.3% |
| Other operating charges | 640/8 | €338 | €295 | -€43 | -12.7% |
| Gross operating margin | 9900 | €98,566 | €90,470 | -€8,096 | -8.2% |
| Operating profit (loss) | 9901 | €96,845 | €87,889 | -€8,956 | -9.2% |
| Financial charges | 65/66B | €124 | €120 | -€4 | -3.1% |
| Recurring financial charges | 65 | €124 | €120 | -€4 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €96,721 | €87,769 | -€8,952 | -9.3% |
| Income taxes | 67/77 | €19,867 | €18,315 | -€1,552 | -7.8% |
| Profit (loss) for the period | 9904 | €76,854 | €69,454 | -€7,400 | -9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €76,854 | €69,454 | -€7,400 | -9.6% |
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 27 October 2026 via checked.be.