YABA-IT-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.
YABA-IT-Consulting
Largest movements
- Cash -€7,992
down €7,992 (-65.9%), from €12,122 to €4,130
mainly Tax, wage and social debts (-€2,577) and Net result for the year (-€2,388)
- Receivables within one year +€1,856
new in 2025: €1,856
- Tangible fixed assets +€430
up €430 (+46.8%), from €918 to €1,348
- Formation expenses -€238
down €238 (-22.4%), from €1,061 to €823
- Tax, wage and social debts -€2,577
no longer reported in 2025 (was €2,577)
- Reserves -€2,388
down €2,388 (-35.7%), from €6,683 to €4,296
- Other debts -€953
down €953 (-52.5%), from €1,814 to €861
- Gross operating margin -€9,644
down €9,644, from €9,095 to -€549
- Taxes -€1,709
down €1,709, from €1,695 to -€14
- Depreciation +€570
up €570 (+407%), from €140 to €711
- Other operating charges +€521
up €521 (+119%), from €437 to €959
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 | €14,100 | €8,157 | -€5,943 | -42.1% |
| Formation expenses | 20 | €1,061 | €823 | -€238 | -22.4% |
| Fixed assets | 21/28 | €918 | €1,348 | +€430 | +46.8% |
| Tangible fixed assets | 22/27 | €918 | €1,348 | +€430 | +46.8% |
| Furniture and vehicles | 24 | €918 | €1,348 | +€430 | +46.8% |
| Current assets | 29/58 | €12,122 | €5,986 | -€6,135 | -50.6% |
| Amounts receivable within one year | 40/41 | - | €1,856 | +€1,856 | |
| Other amounts receivable | 41 | - | €1,856 | +€1,856 | |
| Cash at bank and in hand | 54/58 | €12,122 | €4,130 | -€7,992 | -65.9% |
| Total equity and liabilities | 10/49 | €14,100 | €8,157 | -€5,943 | -42.1% |
| Equity | 10/15 | €9,683 | €7,296 | -€2,388 | -24.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €6,683 | €4,296 | -€2,388 | -35.7% |
| Distributable reserves | 133 | €6,683 | €4,296 | -€2,388 | -35.7% |
| Amounts payable | 17/49 | €4,417 | €861 | -€3,556 | -80.5% |
| Amounts payable within one year | 42/48 | €4,417 | €861 | -€3,556 | -80.5% |
| Trade debts | 44 | €26 | - | -€26 | |
| Suppliers | 440/4 | €26 | - | -€26 | |
| Taxes, remuneration and social security | 45 | €2,577 | - | -€2,577 | |
| Taxes | 450/3 | €2,577 | - | -€2,577 | |
| Other amounts payable | 47/48 | €1,814 | €861 | -€953 | -52.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €140 | €711 | +€570 | +407% |
| Other operating charges | 640/8 | €437 | €959 | +€521 | +119% |
| Gross operating margin | 9900 | €9,095 | -€549 | -€9,644 | |
| Operating profit (loss) | 9901 | €8,518 | -€2,218 | -€10,736 | |
| Financial income | 75/76B | €0 | €7 | +€7 | +7,356% |
| Recurring financial income | 75 | €0 | €7 | +€7 | +7,356% |
| Financial charges | 65/66B | €140 | €190 | +€51 | +36.4% |
| Recurring financial charges | 65 | €140 | €190 | +€51 | +36.4% |
| Profit (loss) for the period before taxes | 9903 | €8,378 | -€2,402 | -€10,780 | |
| Income taxes | 67/77 | €1,695 | -€14 | -€1,709 | |
| Profit (loss) for the period | 9904 | €6,683 | -€2,388 | -€9,071 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,683 | -€2,388 | -€9,071 |
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 20 October 2026 via checked.be.