YC-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.
YC-CONSULT
Largest movements
- Receivables within one year +€23,706
new in 2025: €23,706
of which Trade receivables: +€23,601
- Cash -€12,490
down €12,490 (-12.9%), from €96,575 to €84,085
mainly Contributions, distributions and other (-€30,000) and Receivables within one year (-€23,706)
- Tangible fixed assets +€11,570
up €11,570 (+87.9%), from €13,162 to €24,732
of which Other tangible fixed assets: +€6,790
- Other debts +€26,852
up €26,852 (+2,409%), from €1,115 to €27,966
- Tax, wage and social debts -€2,775
down €2,775 (-9.9%), from €27,941 to €25,166
- Taxes -€2,318
down €2,318 (-22.8%), from €10,184 to €7,866
- Gross operating margin +€1,538
up €1,538 (+3.4%), from €45,646 to €47,184
- Depreciation +€880
up €880 (+13.8%), from €6,369 to €7,248
- Financial charges -€558
down €558 (-19.0%), from €2,942 to €2,385
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 | €115,213 | €137,029 | +€21,816 | +18.9% |
| Fixed assets | 21/28 | €13,162 | €24,732 | +€11,570 | +87.9% |
| Tangible fixed assets | 22/27 | €13,162 | €24,732 | +€11,570 | +87.9% |
| Furniture and vehicles | 24 | €10,037 | €14,817 | +€4,780 | +47.6% |
| Other tangible fixed assets | 26 | €3,125 | €9,915 | +€6,790 | +217% |
| Current assets | 29/58 | €102,051 | €112,297 | +€10,246 | +10.0% |
| Stocks and contracts in progress | 3 | €3,247 | €3,486 | +€239 | +7.4% |
| Stocks | 30/36 | €3,247 | €3,486 | +€239 | +7.4% |
| Amounts receivable within one year | 40/41 | - | €23,706 | +€23,706 | |
| Trade receivables | 40 | - | €23,601 | +€23,601 | |
| Other amounts receivable | 41 | - | €105 | +€105 | |
| Cash at bank and in hand | 54/58 | €96,575 | €84,085 | -€12,490 | -12.9% |
| Deferred charges and accrued income | 490/1 | €2,229 | €1,020 | -€1,209 | -54.2% |
| Total equity and liabilities | 10/49 | €115,213 | €137,029 | +€21,816 | +18.9% |
| Equity | 10/15 | €84,208 | €83,017 | -€1,191 | -1.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €79,500 | €79,500 | = | 0.0% |
| Distributable reserves | 133 | €79,500 | €79,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,708 | €517 | -€1,191 | -69.7% |
| Amounts payable | 17/49 | €31,005 | €54,012 | +€23,007 | +74.2% |
| Amounts payable within one year | 42/48 | €31,005 | €54,012 | +€23,007 | +74.2% |
| Trade debts | 44 | €1,949 | €879 | -€1,070 | -54.9% |
| Suppliers | 440/4 | €1,949 | €879 | -€1,070 | -54.9% |
| Taxes, remuneration and social security | 45 | €27,941 | €25,166 | -€2,775 | -9.9% |
| Taxes | 450/3 | €27,941 | €25,166 | -€2,775 | -9.9% |
| Other amounts payable | 47/48 | €1,115 | €27,966 | +€26,852 | +2,409% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,369 | €7,248 | +€880 | +13.8% |
| Other operating charges | 640/8 | €823 | €876 | +€52 | +6.4% |
| Gross operating margin | 9900 | €45,646 | €47,184 | +€1,538 | +3.4% |
| Operating profit (loss) | 9901 | €38,454 | €39,060 | +€606 | +1.6% |
| Financial charges | 65/66B | €2,942 | €2,385 | -€558 | -19.0% |
| Recurring financial charges | 65 | €2,942 | €2,385 | -€558 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | €35,512 | €36,675 | +€1,164 | +3.3% |
| Income taxes | 67/77 | €10,184 | €7,866 | -€2,318 | -22.8% |
| Profit (loss) for the period | 9904 | €25,328 | €28,809 | +€3,482 | +13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €25,328 | €28,809 | +€3,482 | +13.7% |
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.