YCO CONSULTING: 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.
YCO CONSULTING
Largest movements
- Cash -€26,599
down €26,599 (-70.3%), from €37,845 to €11,246
mainly Net result for the year (-€72,777) and Current portion of long-term debt (-€16,396)
- Receivables within one year +€9,941
up €9,941 (+62.4%), from €15,938 to €25,879
of which Trade receivables: +€14,021
- Tangible fixed assets -€9,115
down €9,115 (-24.4%), from €37,349 to €28,234
of which Leasing and similar rights: -€9,923
- Profit (loss) carried forward -€72,777
down €72,777 (-174.2%), from -€41,785 to -€114,562
- Other debts +€56,302
up €56,302 (+107.1%), from €52,546 to €108,848
- Current portion of long-term debt -€16,396
down €16,396 (-64.7%), from €25,336 to €8,940
- Debts after one year +€8,237
up €8,237 (+101.0%), from €8,159 to €16,396
- Tax, wage and social debts -€2,736
down €2,736 (-19.0%), from €14,423 to €11,687
of which Remuneration and social security: -€2,017
- Financial charges +€24,452
up €24,452 (+49.7%), from €49,244 to €73,696
- Other operating charges +€4,024
up €4,024 (+246.3%), from €1,634 to €5,658
- Gross operating margin +€2,872
up €2,872 (+5.1%), from €56,002 to €58,873
- Staff costs +€2,064
up €2,064 (+5.2%), from €39,828 to €41,891
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 | €91,580 | €65,816 | -€25,764 | -28.1% |
| Fixed assets | 21/28 | €37,349 | €28,234 | -€9,115 | -24.4% |
| Tangible fixed assets | 22/27 | €37,349 | €28,234 | -€9,115 | -24.4% |
| Plant, machinery and equipment | 23 | €1,193 | €880 | -€313 | -26.2% |
| Furniture and vehicles | 24 | - | €1,120 | +€1,120 | |
| Leasing and similar rights | 25 | €36,156 | €26,234 | -€9,923 | -27.4% |
| Current assets | 29/58 | €54,231 | €37,582 | -€16,649 | -30.7% |
| Amounts receivable within one year | 40/41 | €15,938 | €25,879 | +€9,941 | +62.4% |
| Trade receivables | 40 | €11,858 | €25,879 | +€14,021 | +118.2% |
| Other amounts receivable | 41 | €4,080 | - | -€4,080 | |
| Cash at bank and in hand | 54/58 | €37,845 | €11,246 | -€26,599 | -70.3% |
| Deferred charges and accrued income | 490/1 | €448 | €457 | +€9 | +2.0% |
| Total equity and liabilities | 10/49 | €91,580 | €65,816 | -€25,764 | -28.1% |
| Equity | 10/15 | -€9,785 | -€82,562 | -€72,777 | -743.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €29,000 | €29,000 | = | 0.0% |
| Distributable reserves | 133 | €29,000 | €29,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,785 | -€114,562 | -€72,777 | -174.2% |
| Amounts payable | 17/49 | €101,365 | €148,378 | +€47,012 | +46.4% |
| Amounts payable after more than one year | 17 | €8,159 | €16,396 | +€8,237 | +101.0% |
| Financial debts | 170/4 | €8,159 | €16,396 | +€8,237 | +101.0% |
| Amounts payable within one year | 42/48 | €93,206 | €131,982 | +€38,776 | +41.6% |
| Current portion of amounts payable after more than one year | 42 | €25,336 | €8,940 | -€16,396 | -64.7% |
| Trade debts | 44 | €902 | €2,507 | +€1,605 | +177.9% |
| Suppliers | 440/4 | €902 | €2,507 | +€1,605 | +177.9% |
| Taxes, remuneration and social security | 45 | €14,423 | €11,687 | -€2,736 | -19.0% |
| Taxes | 450/3 | €6,430 | €5,712 | -€719 | -11.2% |
| Remuneration and social security | 454/9 | €7,992 | €5,975 | -€2,017 | -25.2% |
| Other amounts payable | 47/48 | €52,546 | €108,848 | +€56,302 | +107.1% |
| Remuneration, social security and pensions | 62 | €39,828 | €41,891 | +€2,064 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,930 | €10,261 | +€330 | +3.3% |
| Other operating charges | 640/8 | €1,634 | €5,658 | +€4,024 | +246.3% |
| Gross operating margin | 9900 | €56,002 | €58,873 | +€2,872 | +5.1% |
| Operating profit (loss) | 9901 | €4,610 | €1,063 | -€3,547 | -76.9% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €49,244 | €73,696 | +€24,452 | +49.7% |
| Recurring financial charges | 65 | €49,244 | €73,696 | +€24,452 | +49.7% |
| Profit (loss) for the period before taxes | 9903 | -€44,634 | -€72,629 | -€27,996 | -62.7% |
| Income taxes | 67/77 | €184 | €147 | -€36 | -19.8% |
| Profit (loss) for the period | 9904 | -€44,817 | -€72,777 | -€27,959 | -62.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€44,817 | -€72,777 | -€27,959 | -62.4% |
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 12 October 2026 via checked.be.