YALIT Consultancy: 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.
YALIT Consultancy
Largest movements
- Receivables within one year -€17,465
down €17,465 (-50.6%), from €34,498 to €17,032
of which Trade receivables: -€16,940
- Current investments +€4,980
up €4,980 (+5.6%), from €88,925 to €93,905
- Cash +€4,624
up €4,624 (+4.7%), from €98,788 to €103,412
mainly Receivables within one year (+€17,465) and Net result for the year (+€12,832)
- Tax, wage and social debts -€5,403
down €5,403 (-32.0%), from €16,868 to €11,465
of which Taxes: -€5,402
- Trade debts -€2,401
down €2,401 (-52.1%), from €4,610 to €2,209
- Turnover -€34,890
down €34,890 (-25.7%), from €135,525 to €100,635
- Gross operating margin -€24,178
down €24,178 (-52.2%), from €46,337 to €22,160
- Purchases and services -€9,576
down €9,576 (-9.5%), from €100,583 to €91,008
- Taxes +€8,277
new in 2025: €8,277
- Provisions -€4,350
no longer reported in 2025 (was €4,350)
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 | €227,082 | €216,823 | -€10,259 | -4.5% |
| Fixed assets | 21/28 | €1,441 | €756 | -€685 | -47.5% |
| Tangible fixed assets | 22/27 | €1,441 | €756 | -€685 | -47.5% |
| Plant, machinery and equipment | 23 | €1,202 | €726 | -€476 | -39.6% |
| Furniture and vehicles | 24 | €239 | €30 | -€209 | -87.5% |
| Current assets | 29/58 | €225,641 | €216,067 | -€9,574 | -4.2% |
| Amounts receivable within one year | 40/41 | €34,498 | €17,032 | -€17,465 | -50.6% |
| Trade receivables | 40 | €33,503 | €16,562 | -€16,940 | -50.6% |
| Other amounts receivable | 41 | €995 | €470 | -€525 | -52.7% |
| Current investments | 50/53 | €88,925 | €93,905 | +€4,980 | +5.6% |
| Cash at bank and in hand | 54/58 | €98,788 | €103,412 | +€4,624 | +4.7% |
| Deferred charges and accrued income | 490/1 | €3,430 | €1,717 | -€1,713 | -49.9% |
| Total equity and liabilities | 10/49 | €227,082 | €216,823 | -€10,259 | -4.5% |
| Equity | 10/15 | €187,118 | €184,949 | -€2,168 | -1.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €86,860 | €84,692 | -€2,168 | -2.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €85,000 | €82,832 | -€2,168 | -2.6% |
| Profit (loss) carried forward | 14 | €81,658 | €81,658 | = | 0.0% |
| Amounts payable | 17/49 | €39,964 | €31,873 | -€8,091 | -20.2% |
| Amounts payable within one year | 42/48 | €39,964 | €31,873 | -€8,091 | -20.2% |
| Current portion of amounts payable after more than one year | 42 | €2,467 | €2,200 | -€267 | -10.8% |
| Trade debts | 44 | €4,610 | €2,209 | -€2,401 | -52.1% |
| Suppliers | 440/4 | €4,610 | €2,209 | -€2,401 | -52.1% |
| Taxes, remuneration and social security | 45 | €16,868 | €11,465 | -€5,403 | -32.0% |
| Taxes | 450/3 | €16,867 | €11,465 | -€5,402 | -32.0% |
| Remuneration and social security | 454/9 | €0 | - | -€0 | |
| Other amounts payable | 47/48 | €16,020 | €16,000 | -€20 | -0.1% |
| Turnover | 70 | €135,525 | €100,635 | -€34,890 | -25.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €100,583 | €91,008 | -€9,576 | -9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,411 | €1,504 | +€93 | +6.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €4,350 | - | -€4,350 | |
| Other operating charges | 640/8 | - | €364 | +€364 | |
| Gross operating margin | 9900 | €46,337 | €22,160 | -€24,178 | -52.2% |
| Operating profit (loss) | 9901 | €40,577 | €20,292 | -€20,285 | -50.0% |
| Financial income | 75/76B | €2,280 | €1,033 | -€1,247 | -54.7% |
| Recurring financial income | 75 | €2,280 | €1,033 | -€1,247 | -54.7% |
| Financial charges | 65/66B | €636 | €216 | -€420 | -66.0% |
| Recurring financial charges | 65 | €636 | €216 | -€420 | -66.0% |
| Profit (loss) for the period before taxes | 9903 | €42,221 | €21,108 | -€21,112 | -50.0% |
| Transfer to deferred taxes | 680 | €23,925 | - | -€23,925 | |
| Income taxes | 67/77 | - | €8,277 | +€8,277 | |
| Profit (loss) for the period | 9904 | €18,296 | €12,832 | -€5,465 | -29.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,296 | €12,832 | -€5,465 | -29.9% |
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.