YALE 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.
YALE CONSULTING
Largest movements
- Receivables within one year +€43,476
up €43,476 (+43.0%), from €101,202 to €144,678
of which Trade receivables: +€43,950
- Cash +€21,000
up €21,000 (+13.4%), from €157,158 to €178,158
mainly Net result for the year (+€140,666) and Tax, wage and social debts (+€33,254)
- Tax, wage and social debts +€33,254
up €33,254 (+42.6%), from €78,126 to €111,379
- Other debts +€16,875
up €16,875 (+18.4%), from €91,881 to €108,756
- Profit (loss) carried forward +€10,666
up €10,666 (+96.7%), from €11,035 to €21,701
- Gross operating margin +€49,724
up €49,724 (+32.9%), from €151,185 to €200,909
- Taxes +€21,996
up €21,996 (+65.0%), from €33,840 to €55,837
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 | €261,696 | €324,910 | +€63,214 | +24.2% |
| Fixed assets | 21/28 | €3,336 | €2,074 | -€1,262 | -37.8% |
| Tangible fixed assets | 22/27 | €3,336 | €2,074 | -€1,262 | -37.8% |
| Furniture and vehicles | 24 | €3,336 | €2,074 | -€1,262 | -37.8% |
| Current assets | 29/58 | €258,360 | €322,836 | +€64,475 | +25.0% |
| Amounts receivable within one year | 40/41 | €101,202 | €144,678 | +€43,476 | +43.0% |
| Trade receivables | 40 | €85,856 | €129,806 | +€43,950 | +51.2% |
| Other amounts receivable | 41 | €15,346 | €14,871 | -€475 | -3.1% |
| Cash at bank and in hand | 54/58 | €157,158 | €178,158 | +€21,000 | +13.4% |
| Total equity and liabilities | 10/49 | €261,696 | €324,910 | +€63,214 | +24.2% |
| Equity | 10/15 | €13,035 | €23,701 | +€10,666 | +81.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,035 | €21,701 | +€10,666 | +96.7% |
| Amounts payable | 17/49 | €248,662 | €301,209 | +€52,548 | +21.1% |
| Amounts payable within one year | 42/48 | €248,662 | €301,209 | +€52,548 | +21.1% |
| Trade debts | 44 | €78,655 | €81,074 | +€2,419 | +3.1% |
| Suppliers | 440/4 | €78,655 | €81,074 | +€2,419 | +3.1% |
| Taxes, remuneration and social security | 45 | €78,126 | €111,379 | +€33,254 | +42.6% |
| Taxes | 450/3 | €78,126 | €111,379 | +€33,254 | +42.6% |
| Other amounts payable | 47/48 | €91,881 | €108,756 | +€16,875 | +18.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €954 | €1,262 | +€308 | +32.3% |
| Other operating charges | 640/8 | €440 | €450 | +€10 | +2.3% |
| Gross operating margin | 9900 | €151,185 | €200,909 | +€49,724 | +32.9% |
| Operating profit (loss) | 9901 | €149,791 | €199,198 | +€49,406 | +33.0% |
| Financial income | 75/76B | €180 | €771 | +€591 | +329% |
| Recurring financial income | 75 | €180 | €771 | +€591 | +329% |
| Financial charges | 65/66B | €2,935 | €3,466 | +€530 | +18.1% |
| Recurring financial charges | 65 | €2,935 | €3,466 | +€530 | +18.1% |
| Profit (loss) for the period before taxes | 9903 | €147,036 | €196,503 | +€49,467 | +33.6% |
| Income taxes | 67/77 | €33,840 | €55,837 | +€21,996 | +65.0% |
| Profit (loss) for the period | 9904 | €113,195 | €140,666 | +€27,471 | +24.3% |
| Profit (loss) for the period to be appropriated | 9905 | €113,195 | €140,666 | +€27,471 | +24.3% |
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 19 October 2026 via checked.be.