YB 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.
YB CONSULT
Largest movements
- Deferred charges and accrued income -€24,648
down €24,648 (-71.6%), from €34,432 to €9,784
- Cash +€7,732
up €7,732 (+50.2%), from €15,415 to €23,147
mainly Net result for the year (+€31,572) and Deferred charges and accrued income (+€24,648)
- Receivables within one year +€5,539
up €5,539 (+44.4%), from €12,465 to €18,005
of which Trade receivables: +€14,434
- Tangible fixed assets +€2,388
up €2,388 (+23.2%), from €10,278 to €12,667
of which Furniture and vehicles: +€3,184
- Tax, wage and social debts -€10,574
down €10,574 (-46.9%), from €22,532 to €11,958
- Short-term financial debts +€2,526
new in 2025: €2,526
- Reserves -€2,220
down €2,220 (-4.4%), from €50,398 to €48,178
- Trade debts +€1,062
up €1,062 (+99.4%), from €1,067 to €2,129
- Gross operating margin +€9,422
up €9,422 (+18.4%), from €51,150 to €60,572
- Other operating charges +€8,216
up €8,216 (+424%), from €1,940 to €10,156
- Financial charges +€2,079
up €2,079 (+181%), from €1,146 to €3,224
- Depreciation +€789
up €789 (+24.0%), from €3,283 to €4,071
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 | €77,375 | €68,387 | -€8,988 | -11.6% |
| Fixed assets | 21/28 | €15,063 | €17,452 | +€2,388 | +15.9% |
| Tangible fixed assets | 22/27 | €10,278 | €12,667 | +€2,388 | +23.2% |
| Plant, machinery and equipment | 23 | €2,268 | €1,473 | -€796 | -35.1% |
| Furniture and vehicles | 24 | €6,210 | €9,394 | +€3,184 | +51.3% |
| Other tangible fixed assets | 26 | €1,800 | €1,800 | = | 0.0% |
| Financial fixed assets | 28 | €4,785 | €4,785 | = | 0.0% |
| Current assets | 29/58 | €62,312 | €50,935 | -€11,376 | -18.3% |
| Amounts receivable within one year | 40/41 | €12,465 | €18,005 | +€5,539 | +44.4% |
| Trade receivables | 40 | €3,066 | €17,500 | +€14,434 | +471% |
| Other amounts receivable | 41 | €9,399 | €505 | -€8,895 | -94.6% |
| Cash at bank and in hand | 54/58 | €15,415 | €23,147 | +€7,732 | +50.2% |
| Deferred charges and accrued income | 490/1 | €34,432 | €9,784 | -€24,648 | -71.6% |
| Total equity and liabilities | 10/49 | €77,375 | €68,387 | -€8,988 | -11.6% |
| Equity | 10/15 | €53,398 | €51,178 | -€2,220 | -4.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €50,398 | €48,178 | -€2,220 | -4.4% |
| Distributable reserves | 133 | €50,398 | €48,178 | -€2,220 | -4.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €23,977 | €17,209 | -€6,768 | -28.2% |
| Amounts payable within one year | 42/48 | €23,600 | €16,613 | -€6,986 | -29.6% |
| Financial debts | 43 | - | €2,526 | +€2,526 | |
| Credit institutions | 430/8 | - | €2,526 | +€2,526 | |
| Trade debts | 44 | €1,067 | €2,129 | +€1,062 | +99.4% |
| Suppliers | 440/4 | €1,067 | €2,129 | +€1,062 | +99.4% |
| Taxes, remuneration and social security | 45 | €22,532 | €11,958 | -€10,574 | -46.9% |
| Taxes | 450/3 | €22,532 | €11,958 | -€10,574 | -46.9% |
| Accrued charges and deferred income | 492/3 | €378 | €596 | +€219 | +57.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,283 | €4,071 | +€789 | +24.0% |
| Other operating charges | 640/8 | €1,940 | €10,156 | +€8,216 | +424% |
| Gross operating margin | 9900 | €51,150 | €60,572 | +€9,422 | +18.4% |
| Operating profit (loss) | 9901 | €45,927 | €46,344 | +€417 | +0.9% |
| Financial income | 75/76B | €379 | €268 | -€111 | -29.2% |
| Recurring financial income | 75 | €379 | €268 | -€111 | -29.2% |
| Financial charges | 65/66B | €1,146 | €3,224 | +€2,079 | +181% |
| Recurring financial charges | 65 | €1,146 | €3,224 | +€2,079 | +181% |
| Profit (loss) for the period before taxes | 9903 | €45,161 | €43,388 | -€1,772 | -3.9% |
| Income taxes | 67/77 | €11,371 | €11,817 | +€446 | +3.9% |
| Profit (loss) for the period | 9904 | €33,790 | €31,572 | -€2,218 | -6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €33,790 | €31,572 | -€2,218 | -6.6% |
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 14 October 2026 via checked.be.