YAFIT 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.
YAFIT Consulting
Largest movements
- Cash +€72,367
up €72,367 (+86.2%), from €83,978 to €156,345
mainly Net result for the year (+€57,756) and Depreciation (+€10,906)
- Tangible fixed assets -€9,412
down €9,412 (-21.7%), from €43,321 to €33,908
- Receivables within one year -€5,935
down €5,935 (-39.9%), from €14,865 to €8,930
- Profit (loss) carried forward +€57,756
up €57,756 (+59.9%), from €96,341 to €154,097
- Other debts -€3,156
down €3,156 (-94.8%), from €3,327 to €172
- Depreciation +€5,252
up €5,252 (+92.9%), from €5,654 to €10,906
- Other operating charges -€4,403
down €4,403 (-94.9%), from €4,642 to €239
- Gross operating margin -€995
down €995 (-1.1%), from €86,879 to €85,885
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 | €143,331 | €199,536 | +€56,206 | +39.2% |
| Fixed assets | 21/28 | €43,321 | €33,908 | -€9,412 | -21.7% |
| Tangible fixed assets | 22/27 | €43,321 | €33,908 | -€9,412 | -21.7% |
| Furniture and vehicles | 24 | €43,321 | €33,908 | -€9,412 | -21.7% |
| Current assets | 29/58 | €100,010 | €165,628 | +€65,618 | +65.6% |
| Amounts receivable within one year | 40/41 | €14,865 | €8,930 | -€5,935 | -39.9% |
| Trade receivables | 40 | €14,865 | €8,930 | -€5,935 | -39.9% |
| Cash at bank and in hand | 54/58 | €83,978 | €156,345 | +€72,367 | +86.2% |
| Deferred charges and accrued income | 490/1 | €1,167 | €353 | -€814 | -69.7% |
| Total equity and liabilities | 10/49 | €143,331 | €199,536 | +€56,206 | +39.2% |
| Equity | 10/15 | €115,118 | €172,873 | +€57,756 | +50.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Contributions outside capital | 11 | €2,500 | €2,500 | = | 0.0% |
| Other | 1109/19 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €16,277 | €16,277 | = | 0.0% |
| Distributable reserves | 133 | €16,277 | €16,277 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,341 | €154,097 | +€57,756 | +59.9% |
| Amounts payable | 17/49 | €28,213 | €26,663 | -€1,550 | -5.5% |
| Amounts payable within one year | 42/48 | €28,213 | €26,663 | -€1,550 | -5.5% |
| Current portion of amounts payable after more than one year | 42 | €330 | - | -€330 | |
| Trade debts | 44 | €1,818 | €1,807 | -€11 | -0.6% |
| Suppliers | 440/4 | €1,818 | €1,807 | -€11 | -0.6% |
| Taxes, remuneration and social security | 45 | €22,738 | €24,684 | +€1,947 | +8.6% |
| Taxes | 450/3 | €22,738 | €24,684 | +€1,947 | +8.6% |
| Other amounts payable | 47/48 | €3,327 | €172 | -€3,156 | -94.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,654 | €10,906 | +€5,252 | +92.9% |
| Other operating charges | 640/8 | €4,642 | €239 | -€4,403 | -94.9% |
| Gross operating margin | 9900 | €86,879 | €85,885 | -€995 | -1.1% |
| Operating profit (loss) | 9901 | €76,583 | €74,740 | -€1,843 | -2.4% |
| Financial income | 75/76B | €132 | €41 | -€91 | -68.7% |
| Recurring financial income | 75 | €132 | €41 | -€91 | -68.7% |
| Financial charges | 65/66B | €415 | €251 | -€164 | -39.4% |
| Recurring financial charges | 65 | €415 | €251 | -€164 | -39.4% |
| Profit (loss) for the period before taxes | 9903 | €76,300 | €74,530 | -€1,771 | -2.3% |
| Income taxes | 67/77 | €16,074 | €16,774 | +€700 | +4.4% |
| Profit (loss) for the period | 9904 | €60,227 | €57,756 | -€2,471 | -4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €60,227 | €57,756 | -€2,471 | -4.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.