YAS 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.
YAS Consulting
Largest movements
- Receivables within one year +€649,013
up €649,013 (+236%), from €275,320 to €924,332
of which Other amounts receivable: +€459,151
- Current investments +€300,000
new in 2026: €300,000
- Cash -€190,692
down €190,692 (-27.7%), from €687,930 to €497,238
mainly Receivables within one year (-€649,013) and Current investments (-€300,000)
- Profit (loss) carried forward +€686,132
up €686,132 (+97.3%), from €705,337 to €1.4m
- Tax, wage and social debts +€78,352
up €78,352 (+30.1%), from €260,349 to €338,701
- Gross operating margin +€164,760
up €164,760 (+22.5%), from €731,505 to €896,265
- Taxes +€44,272
up €44,272 (+24.8%), from €178,447 to €222,719
- Financial income +€11,308
up €11,308 (+629%), from €1,798 to €13,106
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €972,738 | €1,731,236 | +€758,498 | +78.0% |
| Fixed assets | 21/28 | €2,365 | €2,088 | -€277 | -11.7% |
| Tangible fixed assets | 22/27 | €2,365 | €2,088 | -€277 | -11.7% |
| Furniture and vehicles | 24 | €2,365 | €2,088 | -€277 | -11.7% |
| Current assets | 29/58 | €970,373 | €1,729,149 | +€758,775 | +78.2% |
| Amounts receivable within one year | 40/41 | €275,320 | €924,332 | +€649,013 | +236% |
| Trade receivables | 40 | €275,320 | €465,181 | +€189,862 | +69.0% |
| Other amounts receivable | 41 | - | €459,151 | +€459,151 | |
| Current investments | 50/53 | - | €300,000 | +€300,000 | |
| Cash at bank and in hand | 54/58 | €687,930 | €497,238 | -€190,692 | -27.7% |
| Deferred charges and accrued income | 490/1 | €7,124 | €7,578 | +€455 | +6.4% |
| Total equity and liabilities | 10/49 | €972,738 | €1,731,236 | +€758,498 | +78.0% |
| Equity | 10/15 | €706,337 | €1,392,469 | +€686,132 | +97.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €705,337 | €1,391,469 | +€686,132 | +97.3% |
| Amounts payable | 17/49 | €266,402 | €338,767 | +€72,365 | +27.2% |
| Amounts payable within one year | 42/48 | €266,402 | €338,767 | +€72,365 | +27.2% |
| Trade debts | 44 | - | €66 | +€66 | |
| Suppliers | 440/4 | - | €66 | +€66 | |
| Taxes, remuneration and social security | 45 | €260,349 | €338,701 | +€78,352 | +30.1% |
| Taxes | 450/3 | €260,349 | €338,701 | +€78,352 | +30.1% |
| Other amounts payable | 47/48 | €6,053 | - | -€6,053 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €277 | €277 | = | 0.0% |
| Other operating charges | 640/8 | €64 | €66 | +€2 | +3.0% |
| Gross operating margin | 9900 | €731,505 | €896,265 | +€164,760 | +22.5% |
| Operating profit (loss) | 9901 | €731,164 | €895,922 | +€164,759 | +22.5% |
| Financial income | 75/76B | €1,798 | €13,106 | +€11,308 | +629% |
| Recurring financial income | 75 | €1,798 | €13,106 | +€11,308 | +629% |
| Financial charges | 65/66B | €166 | €176 | +€10 | +6.1% |
| Recurring financial charges | 65 | €166 | €176 | +€10 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €732,795 | €908,852 | +€176,057 | +24.0% |
| Income taxes | 67/77 | €178,447 | €222,719 | +€44,272 | +24.8% |
| Profit (loss) for the period | 9904 | €554,348 | €686,132 | +€131,784 | +23.8% |
| Profit (loss) for the period to be appropriated | 9905 | €554,348 | €686,132 | +€131,784 | +23.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.