Yaren 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.
Yaren Consult
Largest movements
- Cash +€27,006
up €27,006 (+61.5%), from €43,884 to €70,890
mainly Net result for the year (+€70,793) and Depreciation (+€3,266)
- Receivables within one year +€15,581
up €15,581 (+121%), from €12,856 to €28,437
of which Trade receivables: +€14,965
- Current investments +€9,964
new in 2025: €9,964
- Tangible fixed assets +€2,713
up €2,713 (+18.3%), from €14,789 to €17,502
of which Furniture and vehicles: +€1,927
- Reserves +€70,793
up €70,793 (+235%), from €30,176 to €100,969
- Other debts -€14,452
down €14,452 (-69.7%), from €20,734 to €6,282
- Gross operating margin +€42,501
up €42,501 (+81.0%), from €52,452 to €94,954
- Taxes +€7,774
up €7,774 (+74.8%), from €10,391 to €18,166
- Depreciation +€2,326
up €2,326 (+247%), from €940 to €3,266
- Financial charges +€1,753
up €1,753 (+182%), from €963 to €2,716
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 | €71,973 | €127,582 | +€55,609 | +77.3% |
| Fixed assets | 21/28 | €14,851 | €17,563 | +€2,713 | +18.3% |
| Tangible fixed assets | 22/27 | €14,789 | €17,502 | +€2,713 | +18.3% |
| Plant, machinery and equipment | 23 | €6,417 | €8,052 | +€1,636 | +25.5% |
| Furniture and vehicles | 24 | - | €1,927 | +€1,927 | |
| Other tangible fixed assets | 26 | €8,373 | €7,522 | -€850 | -10.2% |
| Financial fixed assets | 28 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €57,123 | €110,019 | +€52,896 | +92.6% |
| Amounts receivable within one year | 40/41 | €12,856 | €28,437 | +€15,581 | +121% |
| Trade receivables | 40 | €12,856 | €27,821 | +€14,965 | +116% |
| Other amounts receivable | 41 | - | €617 | +€617 | |
| Current investments | 50/53 | - | €9,964 | +€9,964 | |
| Cash at bank and in hand | 54/58 | €43,884 | €70,890 | +€27,006 | +61.5% |
| Deferred charges and accrued income | 490/1 | €382 | €727 | +€345 | +90.2% |
| Total equity and liabilities | 10/49 | €71,973 | €127,582 | +€55,609 | +77.3% |
| Equity | 10/15 | €40,176 | €110,969 | +€70,793 | +176% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €30,176 | €100,969 | +€70,793 | +235% |
| Distributable reserves | 133 | €30,176 | €100,969 | +€70,793 | +235% |
| Amounts payable | 17/49 | €31,798 | €16,613 | -€15,184 | -47.8% |
| Amounts payable within one year | 42/48 | €31,603 | €16,416 | -€15,187 | -48.1% |
| Trade debts | 44 | €1,369 | €707 | -€662 | -48.3% |
| Suppliers | 440/4 | €1,369 | €707 | -€662 | -48.3% |
| Taxes, remuneration and social security | 45 | €9,499 | €9,426 | -€73 | -0.8% |
| Taxes | 450/3 | €9,499 | €9,426 | -€73 | -0.8% |
| Other amounts payable | 47/48 | €20,734 | €6,282 | -€14,452 | -69.7% |
| Accrued charges and deferred income | 492/3 | €195 | €198 | +€3 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €940 | €3,266 | +€2,326 | +247% |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | €52,452 | €94,954 | +€42,501 | +81.0% |
| Operating profit (loss) | 9901 | €51,512 | €91,568 | +€40,055 | +77.8% |
| Financial income | 75/76B | €18 | €108 | +€90 | +503% |
| Recurring financial income | 75 | €18 | €108 | +€90 | +503% |
| Financial charges | 65/66B | €963 | €2,716 | +€1,753 | +182% |
| Recurring financial charges | 65 | €963 | €2,716 | +€1,753 | +182% |
| Profit (loss) for the period before taxes | 9903 | €50,567 | €88,959 | +€38,392 | +75.9% |
| Income taxes | 67/77 | €10,391 | €18,166 | +€7,774 | +74.8% |
| Profit (loss) for the period | 9904 | €40,176 | €70,793 | +€30,617 | +76.2% |
| Profit (loss) for the period to be appropriated | 9905 | €40,176 | €70,793 | +€30,617 | +76.2% |
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.