YAO 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.
YAO Consulting
Largest movements
- Cash +€47,218
up €47,218 (+119%), from €39,555 to €86,773
mainly Net result for the year (+€39,885) and Tax, wage and social debts (+€9,718)
- Receivables within one year +€9,798
up €9,798 (+92.7%), from €10,564 to €20,363
of which Trade receivables: +€10,070
- Deferred charges and accrued income -€2,171
down €2,171 (-56.2%), from €3,861 to €1,690
- Tangible fixed assets -€1,211
down €1,211 (-45.3%), from €2,673 to €1,463
of which Plant, machinery and equipment: -€2,673
- Profit (loss) carried forward +€39,052
up €39,052 (+102%), from €38,204 to €77,257
- Tax, wage and social debts +€9,718
up €9,718 (+73.8%), from €13,170 to €22,889
of which Taxes: +€6,638
- Trade debts +€4,004
up €4,004 (+144%), from €2,779 to €6,783
- Gross operating margin +€3,356
up €3,356 (+6.9%), from €48,712 to €52,068
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 | €56,654 | €110,288 | +€53,634 | +94.7% |
| Fixed assets | 21/28 | €2,673 | €1,463 | -€1,211 | -45.3% |
| Tangible fixed assets | 22/27 | €2,673 | €1,463 | -€1,211 | -45.3% |
| Plant, machinery and equipment | 23 | €2,673 | - | -€2,673 | |
| Furniture and vehicles | 24 | - | €1,463 | +€1,463 | |
| Current assets | 29/58 | €53,980 | €108,826 | +€54,845 | +102% |
| Amounts receivable within one year | 40/41 | €10,564 | €20,363 | +€9,798 | +92.7% |
| Trade receivables | 40 | €10,293 | €20,363 | +€10,070 | +97.8% |
| Other amounts receivable | 41 | €272 | - | -€272 | |
| Cash at bank and in hand | 54/58 | €39,555 | €86,773 | +€47,218 | +119% |
| Deferred charges and accrued income | 490/1 | €3,861 | €1,690 | -€2,171 | -56.2% |
| Total equity and liabilities | 10/49 | €56,654 | €110,288 | +€53,634 | +94.7% |
| Equity | 10/15 | €40,704 | €79,757 | +€39,052 | +95.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,204 | €77,257 | +€39,052 | +102% |
| Amounts payable | 17/49 | €15,950 | €30,531 | +€14,582 | +91.4% |
| Amounts payable within one year | 42/48 | €15,950 | €30,531 | +€14,582 | +91.4% |
| Trade debts | 44 | €2,779 | €6,783 | +€4,004 | +144% |
| Suppliers | 440/4 | €2,779 | €6,783 | +€4,004 | +144% |
| Taxes, remuneration and social security | 45 | €13,170 | €22,889 | +€9,718 | +73.8% |
| Taxes | 450/3 | €13,170 | €19,809 | +€6,638 | +50.4% |
| Remuneration and social security | 454/9 | - | €3,080 | +€3,080 | |
| Other amounts payable | 47/48 | - | €859 | +€859 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €959 | €1,211 | +€252 | +26.3% |
| Other operating charges | 640/8 | €159 | - | -€159 | |
| Gross operating margin | 9900 | €48,712 | €52,068 | +€3,356 | +6.9% |
| Operating profit (loss) | 9901 | €47,594 | €50,857 | +€3,263 | +6.9% |
| Financial income | 75/76B | €1 | €187 | +€186 | +27,384% |
| Recurring financial income | 75 | €1 | €187 | +€186 | +27,384% |
| Financial charges | 65/66B | €1,351 | €1,351 | +€0 | 0.0% |
| Recurring financial charges | 65 | €1,350 | €1,351 | +€1 | +0.1% |
| Non-recurring financial charges | 66B | €1 | - | -€1 | |
| Profit (loss) for the period before taxes | 9903 | €46,244 | €49,693 | +€3,449 | +7.5% |
| Income taxes | 67/77 | €9,771 | €9,808 | +€37 | +0.4% |
| Profit (loss) for the period | 9904 | €36,473 | €39,885 | +€3,412 | +9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €36,473 | €39,885 | +€3,412 | +9.4% |
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 1 November 2026 via checked.be.