YASOR 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.
YASOR CONSULTING
Largest movements
- Current investments +€85,840
up €85,840 (+32.4%), from €265,000 to €350,840
- Cash +€20,568
up €20,568 (+39.4%), from €52,249 to €72,816
mainly Net result for the year (+€96,648) and Tax, wage and social debts (+€18,672)
- Tangible fixed assets -€14,285
down €14,285 (-4.2%), from €338,578 to €324,293
of which Land and buildings: -€9,432
- Reserves +€96,648
up €96,648 (+28.0%), from €344,602 to €441,250
- Debts after one year -€28,011
down €28,011 (-11.5%), from €243,671 to €215,660
- Tax, wage and social debts +€18,672
up €18,672 (+143%), from €13,015 to €31,687
- Gross operating margin +€46,438
up €46,438 (+40.5%), from €114,681 to €161,119
- Taxes +€19,036
up €19,036 (+77.9%), from €24,447 to €43,483
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 | €671,126 | €761,655 | +€90,529 | +13.5% |
| Fixed assets | 21/28 | €338,578 | €324,293 | -€14,285 | -4.2% |
| Tangible fixed assets | 22/27 | €338,578 | €324,293 | -€14,285 | -4.2% |
| Land and buildings | 22 | €314,103 | €304,672 | -€9,432 | -3.0% |
| Plant, machinery and equipment | 23 | €925 | €459 | -€467 | -50.4% |
| Furniture and vehicles | 24 | €23,549 | €19,163 | -€4,387 | -18.6% |
| Current assets | 29/58 | €332,548 | €437,362 | +€104,814 | +31.5% |
| Amounts receivable within one year | 40/41 | €11,749 | €11,208 | -€541 | -4.6% |
| Trade receivables | 40 | €6,535 | €820 | -€5,714 | -87.4% |
| Other amounts receivable | 41 | €5,215 | €10,387 | +€5,173 | +99.2% |
| Current investments | 50/53 | €265,000 | €350,840 | +€85,840 | +32.4% |
| Cash at bank and in hand | 54/58 | €52,249 | €72,816 | +€20,568 | +39.4% |
| Deferred charges and accrued income | 490/1 | €3,550 | €2,498 | -€1,052 | -29.6% |
| Total equity and liabilities | 10/49 | €671,126 | €761,655 | +€90,529 | +13.5% |
| Equity | 10/15 | €394,147 | €490,795 | +€96,648 | +24.5% |
| Contributions | 10/11 | €17,500 | €17,500 | = | 0.0% |
| Reserves | 13 | €344,602 | €441,250 | +€96,648 | +28.0% |
| Distributable reserves | 133 | €344,602 | €441,250 | +€96,648 | +28.0% |
| Profit (loss) carried forward | 14 | €32,044 | €32,044 | = | 0.0% |
| Amounts payable | 17/49 | €276,979 | €270,860 | -€6,119 | -2.2% |
| Amounts payable after more than one year | 17 | €243,671 | €215,660 | -€28,011 | -11.5% |
| Financial debts | 170/4 | €243,671 | €215,660 | -€28,011 | -11.5% |
| Amounts payable within one year | 42/48 | €32,713 | €54,517 | +€21,804 | +66.7% |
| Current portion of amounts payable after more than one year | 42 | €17,250 | €17,250 | = | 0.0% |
| Trade debts | 44 | €1,948 | €5,581 | +€3,632 | +186% |
| Suppliers | 440/4 | €1,948 | €5,581 | +€3,632 | +186% |
| Advances received on contracts in progress | 46 | €500 | - | -€500 | |
| Taxes, remuneration and social security | 45 | €13,015 | €31,687 | +€18,672 | +143% |
| Taxes | 450/3 | €13,015 | €31,687 | +€18,672 | +143% |
| Accrued charges and deferred income | 492/3 | €595 | €683 | +€88 | +14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,387 | €15,833 | +€1,446 | +10.1% |
| Other operating charges | 640/8 | €4,329 | €4,105 | -€224 | -5.2% |
| Non-recurring operating charges | 66A | €16,950 | - | -€16,950 | |
| Gross operating margin | 9900 | €114,681 | €161,119 | +€46,438 | +40.5% |
| Operating profit (loss) | 9901 | €79,015 | €141,182 | +€62,166 | +78.7% |
| Financial income | 75/76B | €8 | €302 | +€294 | +3,707% |
| Recurring financial income | 75 | €8 | €302 | +€294 | +3,707% |
| Financial charges | 65/66B | €1,615 | €1,353 | -€262 | -16.2% |
| Recurring financial charges | 65 | €1,615 | €1,353 | -€262 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €77,408 | €140,131 | +€62,723 | +81.0% |
| Income taxes | 67/77 | €24,447 | €43,483 | +€19,036 | +77.9% |
| Profit (loss) for the period | 9904 | €52,961 | €96,648 | +€43,687 | +82.5% |
| Profit (loss) for the period to be appropriated | 9905 | €52,961 | €96,648 | +€43,687 | +82.5% |
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 30 October 2026 via checked.be.