YC CONSULTING: what changed
YC CONSULTING
Largest movements
- Cash -€225,176
down €225,176 (-25.0%), from €901,464 to €676,288
mainly Contributions, distributions and other (-€569,699) and Other debts (-€268,021)
- Tangible fixed assets -€42,644
down €42,644 (-25.2%), from €169,431 to €126,786
- Receivables within one year +€20,650
new in 2025: €20,650
of which Other amounts receivable: +€13,182
- Other debts -€268,021
down €268,021 (-30.0%), from €892,230 to €624,208
- Tax, wage and social debts +€30,954
up €30,954 (+17.4%), from €177,669 to €208,623
of which Taxes: +€17,308
- Gross operating margin +€86,328
up €86,328 (+10.1%), from €856,909 to €943,237
- Staff costs +€76,166
up €76,166 (+112%), from €67,870 to €144,036
- Financial income +€10,976
up €10,976 (+361%), from €3,042 to €14,017
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,083,231 | €839,047 | -€244,184 | -22.5% |
| Fixed assets | 21/28 | €172,268 | €129,625 | -€42,644 | -24.8% |
| Tangible fixed assets | 22/27 | €169,431 | €126,786 | -€42,644 | -25.2% |
| Furniture and vehicles | 24 | €169,431 | €126,786 | -€42,644 | -25.2% |
| Financial fixed assets | 28 | €2,838 | €2,838 | +€1 | 0.0% |
| Current assets | 29/58 | €910,962 | €709,422 | -€201,540 | -22.1% |
| Amounts receivable within one year | 40/41 | - | €20,650 | +€20,650 | |
| Trade receivables | 40 | - | €7,468 | +€7,468 | |
| Other amounts receivable | 41 | - | €13,182 | +€13,182 | |
| Cash at bank and in hand | 54/58 | €901,464 | €676,288 | -€225,176 | -25.0% |
| Deferred charges and accrued income | 490/1 | €9,498 | €12,484 | +€2,986 | +31.4% |
| Total equity and liabilities | 10/49 | €1,083,231 | €839,047 | -€244,184 | -22.5% |
| Equity | 10/15 | €5,000 | €5,000 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable | 17/49 | €1,078,231 | €834,047 | -€244,184 | -22.6% |
| Amounts payable within one year | 42/48 | €1,078,231 | €834,047 | -€244,184 | -22.6% |
| Trade debts | 44 | €8,332 | €1,216 | -€7,117 | -85.4% |
| Suppliers | 440/4 | €8,332 | €1,216 | -€7,117 | -85.4% |
| Taxes, remuneration and social security | 45 | €177,669 | €208,623 | +€30,954 | +17.4% |
| Taxes | 450/3 | €170,461 | €187,769 | +€17,308 | +10.2% |
| Remuneration and social security | 454/9 | €7,208 | €20,854 | +€13,646 | +189% |
| Other amounts payable | 47/48 | €892,230 | €624,208 | -€268,021 | -30.0% |
| Remuneration, social security and pensions | 62 | €67,870 | €144,036 | +€76,166 | +112% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,015 | €46,495 | +€6,480 | +16.2% |
| Other operating charges | 640/8 | €8,658 | €3,681 | -€4,977 | -57.5% |
| Gross operating margin | 9900 | €856,909 | €943,237 | +€86,328 | +10.1% |
| Operating profit (loss) | 9901 | €740,365 | €749,025 | +€8,660 | +1.2% |
| Financial income | 75/76B | €3,042 | €14,017 | +€10,976 | +361% |
| Recurring financial income | 75 | €3,042 | €14,017 | +€10,976 | +361% |
| Financial charges | 65/66B | €369 | €139 | -€230 | -62.3% |
| Recurring financial charges | 65 | €369 | €139 | -€230 | -62.3% |
| Profit (loss) for the period before taxes | 9903 | €743,038 | €762,904 | +€19,866 | +2.7% |
| Income taxes | 67/77 | €191,344 | €193,205 | +€1,861 | +1.0% |
| Profit (loss) for the period | 9904 | €551,694 | €569,699 | +€18,005 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €551,694 | €569,699 | +€18,005 | +3.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.