YAM 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.
YAM CONSULTING
Largest movements
- Cash -€90,370
down €90,370 (-58.5%), from €154,369 to €63,999
mainly Contributions, distributions and other (-€57,143) and Other debts (-€40,072)
- Receivables within one year +€5,143
up €5,143 (+17.1%), from €30,115 to €35,258
of which Trade receivables: +€4,849
- Other debts -€40,072
down €40,072 (-48.7%), from €82,323 to €42,251
- Tax, wage and social debts -€38,252
down €38,252 (-52.2%), from €73,272 to €35,020
of which Taxes: -€39,752
- Profit (loss) carried forward -€5,469
down €5,469 (-26.9%), from €20,308 to €14,840
- Turnover -€164,043
down €164,043 (-49.2%), from €333,233 to €169,190
- Gross operating margin -€109,282
down €109,282 (-61.4%), from €177,973 to €68,691
- Purchases and services -€54,761
down €54,761 (-35.3%), from €155,260 to €100,499
- Taxes -€23,625
down €23,625 (-60.9%), from €38,772 to €15,147
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 | €185,307 | €99,675 | -€85,632 | -46.2% |
| Fixed assets | 21/28 | €823 | €418 | -€405 | -49.3% |
| Tangible fixed assets | 22/27 | €823 | €418 | -€405 | -49.3% |
| Furniture and vehicles | 24 | €823 | €418 | -€405 | -49.3% |
| Current assets | 29/58 | €184,484 | €99,258 | -€85,227 | -46.2% |
| Amounts receivable within one year | 40/41 | €30,115 | €35,258 | +€5,143 | +17.1% |
| Trade receivables | 40 | €29,964 | €34,813 | +€4,849 | +16.2% |
| Other amounts receivable | 41 | €151 | €445 | +€294 | +195% |
| Cash at bank and in hand | 54/58 | €154,369 | €63,999 | -€90,370 | -58.5% |
| Total equity and liabilities | 10/49 | €185,307 | €99,675 | -€85,632 | -46.2% |
| Equity | 10/15 | €25,308 | €19,840 | -€5,469 | -21.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,308 | €14,840 | -€5,469 | -26.9% |
| Amounts payable | 17/49 | €159,999 | €79,836 | -€80,163 | -50.1% |
| Amounts payable within one year | 42/48 | €159,999 | €79,836 | -€80,163 | -50.1% |
| Trade debts | 44 | €4,404 | €2,564 | -€1,840 | -41.8% |
| Suppliers | 440/4 | €2,492 | €417 | -€2,075 | -83.3% |
| Bills of exchange payable | 441 | €1,912 | €2,147 | +€235 | +12.3% |
| Taxes, remuneration and social security | 45 | €73,272 | €35,020 | -€38,252 | -52.2% |
| Taxes | 450/3 | €73,272 | €33,520 | -€39,752 | -54.3% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €82,323 | €42,251 | -€40,072 | -48.7% |
| Turnover | 70 | €333,233 | €169,190 | -€164,043 | -49.2% |
| Non-recurring operating income | 76A | - | €2,169 | +€2,169 | |
| Goods, raw materials, services and sundry goods | 60/61 | €155,260 | €100,499 | -€54,761 | -35.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €405 | €405 | = | 0.0% |
| Gross operating margin | 9900 | €177,973 | €68,691 | -€109,282 | -61.4% |
| Operating profit (loss) | 9901 | €177,568 | €68,286 | -€109,282 | -61.5% |
| Financial income | 75/76B | - | €11 | +€11 | |
| Recurring financial income | 75 | - | €11 | +€11 | |
| Financial charges | 65/66B | €3,487 | €1,476 | -€2,011 | -57.7% |
| Recurring financial charges | 65 | €3,487 | €1,476 | -€2,011 | -57.7% |
| Profit (loss) for the period before taxes | 9903 | €174,081 | €66,821 | -€107,259 | -61.6% |
| Income taxes | 67/77 | €38,772 | €15,147 | -€23,625 | -60.9% |
| Profit (loss) for the period | 9904 | €135,308 | €51,674 | -€83,634 | -61.8% |
| Profit (loss) for the period to be appropriated | 9905 | €135,308 | €51,674 | -€83,634 | -61.8% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.