YAQ 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.
YAQ Consulting
Largest movements
- Financial fixed assets +€29,996
up €29,996 (+150%), from €20,025 to €50,021
- Cash -€18,802
down €18,802 (-16.4%), from €114,394 to €95,592
mainly Contributions, distributions and other (-€51,900) and Investment in fixed assets (net) (-€33,609)
- Receivables within one year +€9,489
up €9,489 (+18.7%), from €50,722 to €60,211
of which Trade receivables: +€19,087
- Tangible fixed assets -€5,476
down €5,476 (-43.9%), from €12,472 to €6,996
of which Furniture and vehicles: -€5,184
- Tax, wage and social debts +€22,005
up €22,005 (+62.0%), from €35,508 to €57,513
- Current portion of long-term debt -€6,857
no longer reported in 2025 (was €6,857)
- Trade debts +€3,175
up €3,175 (+127%), from €2,507 to €5,682
- Gross operating margin -€14,268
down €14,268 (-14.2%), from €100,480 to €86,212
- Depreciation -€11,144
down €11,144 (-55.1%), from €20,233 to €9,089
- Taxes +€4,382
up €4,382 (+21.2%), from €20,631 to €25,013
- Other operating charges +€3,301
up €3,301 (+635%), from €520 to €3,821
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 | €199,595 | €214,636 | +€15,041 | +7.5% |
| Fixed assets | 21/28 | €32,497 | €57,017 | +€24,520 | +75.5% |
| Tangible fixed assets | 22/27 | €12,472 | €6,996 | -€5,476 | -43.9% |
| Plant, machinery and equipment | 23 | €2,009 | €1,717 | -€292 | -14.5% |
| Furniture and vehicles | 24 | €10,464 | €5,279 | -€5,184 | -49.5% |
| Financial fixed assets | 28 | €20,025 | €50,021 | +€29,996 | +150% |
| Current assets | 29/58 | €167,098 | €157,619 | -€9,479 | -5.7% |
| Amounts receivable within one year | 40/41 | €50,722 | €60,211 | +€9,489 | +18.7% |
| Trade receivables | 40 | €13,221 | €32,308 | +€19,087 | +144% |
| Other amounts receivable | 41 | €37,501 | €27,903 | -€9,598 | -25.6% |
| Cash at bank and in hand | 54/58 | €114,394 | €95,592 | -€18,802 | -16.4% |
| Deferred charges and accrued income | 490/1 | €1,982 | €1,816 | -€165 | -8.3% |
| Total equity and liabilities | 10/49 | €199,595 | €214,636 | +€15,041 | +7.5% |
| Equity | 10/15 | €100,723 | €99,541 | -€1,182 | -1.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €53,760 | €52,166 | -€1,594 | -3.0% |
| Distributable reserves | 133 | €53,760 | €52,166 | -€1,594 | -3.0% |
| Profit (loss) carried forward | 14 | €28,363 | €28,775 | +€412 | +1.5% |
| Amounts payable | 17/49 | €98,872 | €115,095 | +€16,223 | +16.4% |
| Amounts payable within one year | 42/48 | €98,872 | €115,095 | +€16,223 | +16.4% |
| Current portion of amounts payable after more than one year | 42 | €6,857 | - | -€6,857 | |
| Trade debts | 44 | €2,507 | €5,682 | +€3,175 | +127% |
| Suppliers | 440/4 | €2,507 | €5,682 | +€3,175 | +127% |
| Taxes, remuneration and social security | 45 | €35,508 | €57,513 | +€22,005 | +62.0% |
| Taxes | 450/3 | €35,508 | €57,513 | +€22,005 | +62.0% |
| Other amounts payable | 47/48 | €54,000 | €51,900 | -€2,100 | -3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,233 | €9,089 | -€11,144 | -55.1% |
| Other operating charges | 640/8 | €520 | €3,821 | +€3,301 | +635% |
| Gross operating margin | 9900 | €100,480 | €86,212 | -€14,268 | -14.2% |
| Operating profit (loss) | 9901 | €79,727 | €73,302 | -€6,426 | -8.1% |
| Financial income | 75/76B | €2,937 | €2,801 | -€136 | -4.6% |
| Recurring financial income | 75 | €2,937 | €2,801 | -€136 | -4.6% |
| Financial charges | 65/66B | €781 | €372 | -€409 | -52.3% |
| Recurring financial charges | 65 | €781 | €372 | -€409 | -52.3% |
| Profit (loss) for the period before taxes | 9903 | €81,883 | €75,731 | -€6,153 | -7.5% |
| Income taxes | 67/77 | €20,631 | €25,013 | +€4,382 | +21.2% |
| Profit (loss) for the period | 9904 | €61,253 | €50,718 | -€10,535 | -17.2% |
| Profit (loss) for the period to be appropriated | 9905 | €61,253 | €50,718 | -€10,535 | -17.2% |
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 29 October 2026 via checked.be.