Yano Consult: 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.
Yano Consult
Largest movements
- Receivables within one year -€10,991
down €10,991 (-14.8%), from €74,268 to €63,277
of which Other amounts receivable: -€5,636
- Current investments +€6,625
up €6,625 (+19.2%), from €34,422 to €41,047
- Cash +€4,887
up €4,887 (+20.7%), from €23,592 to €28,479
mainly Net result for the year (+€52,301) and Other debts (+€24,253)
- Tangible fixed assets +€1,892
up €1,892 (+10.6%), from €17,864 to €19,756
of which Furniture and vehicles: +€3,189
- Other debts +€24,253
new in 2025: €24,253
- Reserves -€13,699
down €13,699 (-17.3%), from €79,344 to €65,644
of which Distributable reserves: -€13,699
- Tax, wage and social debts -€6,652
down €6,652 (-39.7%), from €16,773 to €10,121
of which Taxes: -€6,652
- Financial income -€4,827
down €4,827 (-10.5%), from €45,827 to €41,000
- Depreciation -€3,885
down €3,885 (-25.9%), from €14,996 to €11,111
- Gross operating margin +€384
up €384 (+1.2%), from €30,707 to €31,091
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 | €156,397 | €158,810 | +€2,413 | +1.5% |
| Fixed assets | 21/28 | €24,114 | €26,006 | +€1,892 | +7.8% |
| Tangible fixed assets | 22/27 | €17,864 | €19,756 | +€1,892 | +10.6% |
| Plant, machinery and equipment | 23 | €3,287 | €1,991 | -€1,297 | -39.5% |
| Furniture and vehicles | 24 | €14,577 | €17,765 | +€3,189 | +21.9% |
| Financial fixed assets | 28 | €6,250 | €6,250 | = | 0.0% |
| Current assets | 29/58 | €132,283 | €132,804 | +€521 | +0.4% |
| Amounts receivable within one year | 40/41 | €74,268 | €63,277 | -€10,991 | -14.8% |
| Trade receivables | 40 | €66,114 | €60,759 | -€5,355 | -8.1% |
| Other amounts receivable | 41 | €8,154 | €2,518 | -€5,636 | -69.1% |
| Current investments | 50/53 | €34,422 | €41,047 | +€6,625 | +19.2% |
| Cash at bank and in hand | 54/58 | €23,592 | €28,479 | +€4,887 | +20.7% |
| Total equity and liabilities | 10/49 | €156,397 | €158,810 | +€2,413 | +1.5% |
| Equity | 10/15 | €134,994 | €121,294 | -€13,699 | -10.1% |
| Contributions | 10/11 | €55,650 | €55,650 | = | 0.0% |
| Reserves | 13 | €79,344 | €65,644 | -€13,699 | -17.3% |
| Non-distributable reserves | 130/1 | €5,565 | €5,565 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,565 | €5,565 | = | 0.0% |
| Distributable reserves | 133 | €73,779 | €60,079 | -€13,699 | -18.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €21,403 | €37,515 | +€16,112 | +75.3% |
| Amounts payable within one year | 42/48 | €21,403 | €37,515 | +€16,112 | +75.3% |
| Trade debts | 44 | €4,630 | €3,141 | -€1,489 | -32.2% |
| Suppliers | 440/4 | €4,630 | €3,141 | -€1,489 | -32.2% |
| Taxes, remuneration and social security | 45 | €16,773 | €10,121 | -€6,652 | -39.7% |
| Taxes | 450/3 | €14,773 | €8,121 | -€6,652 | -45.0% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | - | €24,253 | +€24,253 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,996 | €11,111 | -€3,885 | -25.9% |
| Other operating charges | 640/8 | €1,642 | €1,423 | -€219 | -13.3% |
| Gross operating margin | 9900 | €30,707 | €31,091 | +€384 | +1.2% |
| Operating profit (loss) | 9901 | €14,069 | €18,557 | +€4,488 | +31.9% |
| Financial income | 75/76B | €45,827 | €41,000 | -€4,827 | -10.5% |
| Recurring financial income | 75 | €45,827 | €41,000 | -€4,827 | -10.5% |
| Financial charges | 65/66B | €465 | €354 | -€112 | -24.0% |
| Recurring financial charges | 65 | €465 | €354 | -€112 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | €59,431 | €59,203 | -€228 | -0.4% |
| Income taxes | 67/77 | €6,958 | €6,903 | -€55 | -0.8% |
| Profit (loss) for the period | 9904 | €52,473 | €52,301 | -€173 | -0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €52,473 | €52,301 | -€173 | -0.3% |
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 15 October 2026 via checked.be.