YCB Consult: what changed
Two fiscal 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.
YCB Consult
Largest movements
- Receivables within one year -€4,421
down €4,421 (-3.8%), from €115,922 to €111,501
of which Trade receivables: -€4,483
- Tangible fixed assets -€2,863
down €2,863 (-23.9%), from €11,969 to €9,106
of which Other tangible fixed assets: -€1,630
- Deferred charges and accrued income +€2,782
up €2,782 (+1146.5%), from €243 to €3,025
- Cash +€1,971
up €1,971 (+199.7%), from €987 to €2,957
mainly Receivables within one year (+€4,421) and Depreciation (+€2,863)
- Other debts -€6,086
down €6,086 (-31.3%), from €19,444 to €13,359
- Trade debts +€2,268
up €2,268 (+314.7%), from €721 to €2,988
- Gross operating margin +€520
up €520 (+11.1%), from €4,697 to €5,217
- Other operating charges +€361
up €361 (+15.8%), from €2,287 to €2,648
- Financial charges +€266
new in 2025: €266
- Financial income +€202
up €202 (+15.5%), from €1,300 to €1,502
- Depreciation -€74
down €74 (-2.5%), from €2,937 to €2,863
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.
Cash bridge derived
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 | €129,120 | €126,589 | -€2,531 | -2.0% |
| Fixed assets | 21/28 | €11,969 | €9,106 | -€2,863 | -23.9% |
| Tangible fixed assets | 22/27 | €11,969 | €9,106 | -€2,863 | -23.9% |
| Furniture and vehicles | 24 | €1,550 | €316 | -€1,233 | -79.6% |
| Other tangible fixed assets | 26 | €10,419 | €8,789 | -€1,630 | -15.6% |
| Current assets | 29/58 | €117,151 | €117,483 | +€332 | +0.3% |
| Amounts receivable within one year | 40/41 | €115,922 | €111,501 | -€4,421 | -3.8% |
| Trade receivables | 40 | €65,922 | €61,438 | -€4,483 | -6.8% |
| Other amounts receivable | 41 | €50,000 | €50,063 | +€63 | +0.1% |
| Cash at bank and in hand | 54/58 | €987 | €2,957 | +€1,971 | +199.7% |
| Deferred charges and accrued income | 490/1 | €243 | €3,025 | +€2,782 | +1146.5% |
| Total equity and liabilities | 10/49 | €129,120 | €126,589 | -€2,531 | -2.0% |
| Equity | 10/15 | €106,113 | €107,055 | +€942 | +0.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €96,616 | €96,616 | = | 0.0% |
| Distributable reserves | 133 | €96,616 | €96,616 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,503 | -€9,561 | +€942 | +9.0% |
| Amounts payable | 17/49 | €23,007 | €19,534 | -€3,473 | -15.1% |
| Amounts payable within one year | 42/48 | €23,007 | €19,534 | -€3,473 | -15.1% |
| Trade debts | 44 | €721 | €2,988 | +€2,268 | +314.7% |
| Suppliers | 440/4 | €721 | €2,988 | +€2,268 | +314.7% |
| Taxes, remuneration and social security | 45 | €2,842 | €3,188 | +€345 | +12.2% |
| Taxes | 450/3 | €2,842 | €3,188 | +€345 | +12.2% |
| Other amounts payable | 47/48 | €19,444 | €13,359 | -€6,086 | -31.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,937 | €2,863 | -€74 | -2.5% |
| Other operating charges | 640/8 | €2,287 | €2,648 | +€361 | +15.8% |
| Gross operating margin | 9900 | €4,697 | €5,217 | +€520 | +11.1% |
| Operating profit (loss) | 9901 | -€527 | -€294 | +€233 | +44.2% |
| Financial income | 75/76B | €1,300 | €1,502 | +€202 | +15.5% |
| Recurring financial income | 75 | €1,300 | €1,502 | +€202 | +15.5% |
| Financial charges | 65/66B | - | €266 | +€266 | |
| Recurring financial charges | 65 | - | €266 | +€266 | |
| Profit (loss) for the period before taxes | 9903 | €773 | €942 | +€169 | +21.8% |
| Profit (loss) for the period | 9904 | €773 | €942 | +€169 | +21.8% |
| Profit (loss) for the period to be appropriated | 9905 | €773 | €942 | +€169 | +21.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.