YBS Consultancy: 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.
YBS Consultancy
Largest movements
- Receivables within one year +€28,353
up €28,353 (+270%), from €10,500 to €38,853
of which Trade receivables: +€26,015
- Cash +€24,803
up €24,803 (+42.7%), from €58,044 to €82,847
mainly Net result for the year (+€47,764) and Tax, wage and social debts (+€12,889)
- Tangible fixed assets -€1,910
down €1,910 (-43.2%), from €4,423 to €2,514
- Reserves +€46,931
up €46,931 (+104%), from €45,071 to €92,002
- Tax, wage and social debts +€12,889
up €12,889 (+80.9%), from €15,939 to €28,828
- Other debts -€8,506
down €8,506 (-91.1%), from €9,339 to €833
- Gross operating margin +€3,122
up €3,122 (+5.3%), from €59,001 to €62,123
- Taxes +€639
up €639 (+5.5%), from €11,716 to €12,354
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 | €73,459 | €125,158 | +€51,700 | +70.4% |
| Fixed assets | 21/28 | €4,423 | €2,514 | -€1,910 | -43.2% |
| Tangible fixed assets | 22/27 | €4,423 | €2,514 | -€1,910 | -43.2% |
| Plant, machinery and equipment | 23 | €4,423 | €2,514 | -€1,910 | -43.2% |
| Current assets | 29/58 | €69,035 | €122,645 | +€53,609 | +77.7% |
| Amounts receivable within one year | 40/41 | €10,500 | €38,853 | +€28,353 | +270% |
| Trade receivables | 40 | €10,500 | €36,515 | +€26,015 | +248% |
| Other amounts receivable | 41 | - | €2,338 | +€2,338 | |
| Cash at bank and in hand | 54/58 | €58,044 | €82,847 | +€24,803 | +42.7% |
| Deferred charges and accrued income | 490/1 | €492 | €945 | +€453 | +92.2% |
| Total equity and liabilities | 10/49 | €73,459 | €125,158 | +€51,700 | +70.4% |
| Equity | 10/15 | €48,071 | €95,002 | +€46,931 | +97.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €45,071 | €92,002 | +€46,931 | +104% |
| Distributable reserves | 133 | €45,071 | €92,002 | +€46,931 | +104% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €25,387 | €30,156 | +€4,769 | +18.8% |
| Amounts payable within one year | 42/48 | €25,387 | €29,670 | +€4,283 | +16.9% |
| Trade debts | 44 | €110 | €9 | -€100 | -91.6% |
| Suppliers | 440/4 | €110 | €9 | -€100 | -91.6% |
| Taxes, remuneration and social security | 45 | €15,939 | €28,828 | +€12,889 | +80.9% |
| Taxes | 450/3 | €15,939 | €28,828 | +€12,889 | +80.9% |
| Other amounts payable | 47/48 | €9,339 | €833 | -€8,506 | -91.1% |
| Accrued charges and deferred income | 492/3 | - | €486 | +€486 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,306 | €1,910 | +€604 | +46.2% |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | €59,001 | €62,123 | +€3,122 | +5.3% |
| Operating profit (loss) | 9901 | €57,695 | €60,093 | +€2,399 | +4.2% |
| Financial income | 75/76B | €6 | €209 | +€203 | +3,281% |
| Recurring financial income | 75 | €6 | €209 | +€203 | +3,281% |
| Financial charges | 65/66B | €55 | €185 | +€130 | +236% |
| Recurring financial charges | 65 | €55 | €185 | +€130 | +236% |
| Profit (loss) for the period before taxes | 9903 | €57,646 | €60,118 | +€2,472 | +4.3% |
| Income taxes | 67/77 | €11,716 | €12,354 | +€639 | +5.5% |
| Profit (loss) for the period | 9904 | €45,930 | €47,764 | +€1,833 | +4.0% |
| Profit (loss) for the period to be appropriated | 9905 | €45,930 | €47,764 | +€1,833 | +4.0% |
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 18 October 2026 via checked.be.