YCON 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.
YCON CONSULTING
Largest movements
- Cash +€40,758
up €40,758 (+463%), from €8,803 to €49,562
mainly Net result for the year (+€97,007) and Tax, wage and social debts (+€33,125)
- Receivables within one year +€16,573
up €16,573 (+53.4%), from €31,021 to €47,594
of which Trade receivables: +€11,678
- Deferred charges and accrued income -€5,312
down €5,312 (-36.9%), from €14,376 to €9,065
- Tangible fixed assets +€1,938
up €1,938 (+5.4%), from €35,937 to €37,874
of which Furniture and vehicles: +€6,422
- Other debts -€75,137
down €75,137 (-100%), from €75,137 to €0
- Profit (loss) carried forward +€50,262
up €50,262, from -€50,262 to €0
- Reserves +€46,745
up €46,745 (+160%), from €29,227 to €75,972
of which Distributable reserves: +€46,745
- Tax, wage and social debts +€33,125
up €33,125 (+259%), from €12,801 to €45,926
- Gross operating margin +€102,115
up €102,115 (+252%), from €40,597 to €142,712
- Taxes +€30,143
up €30,143 (+8,880%), from €339 to €30,483
- Write-downs +€6,666
new in 2025: €6,666
- Depreciation +€2,473
up €2,473 (+68.9%), from €3,590 to €6,062
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 | €90,137 | €144,094 | +€53,957 | +59.9% |
| Fixed assets | 21/28 | €35,937 | €37,874 | +€1,938 | +5.4% |
| Tangible fixed assets | 22/27 | €35,937 | €37,874 | +€1,938 | +5.4% |
| Furniture and vehicles | 24 | €1,505 | €7,927 | +€6,422 | +427% |
| Other tangible fixed assets | 26 | €34,432 | €29,947 | -€4,485 | -13.0% |
| Current assets | 29/58 | €54,201 | €106,220 | +€52,019 | +96.0% |
| Amounts receivable within one year | 40/41 | €31,021 | €47,594 | +€16,573 | +53.4% |
| Trade receivables | 40 | €24,745 | €36,423 | +€11,678 | +47.2% |
| Other amounts receivable | 41 | €6,277 | €11,171 | +€4,894 | +78.0% |
| Cash at bank and in hand | 54/58 | €8,803 | €49,562 | +€40,758 | +463% |
| Deferred charges and accrued income | 490/1 | €14,376 | €9,065 | -€5,312 | -36.9% |
| Total equity and liabilities | 10/49 | €90,137 | €144,094 | +€53,957 | +59.9% |
| Equity | 10/15 | -€2,435 | €94,572 | +€97,007 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €29,227 | €75,972 | +€46,745 | +160% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,476 | €13,476 | = | 0.0% |
| Distributable reserves | 133 | €13,891 | €60,636 | +€46,745 | +337% |
| Profit (loss) carried forward | 14 | -€50,262 | €0 | +€50,262 | |
| Amounts payable | 17/49 | €92,572 | €49,522 | -€43,051 | -46.5% |
| Amounts payable within one year | 42/48 | €92,572 | €49,522 | -€43,051 | -46.5% |
| Financial debts | 43 | €1,406 | €0 | -€1,406 | -100% |
| Credit institutions | 430/8 | €1,406 | €0 | -€1,406 | -100% |
| Trade debts | 44 | €3,227 | €3,595 | +€368 | +11.4% |
| Suppliers | 440/4 | €3,227 | €3,595 | +€368 | +11.4% |
| Taxes, remuneration and social security | 45 | €12,801 | €45,926 | +€33,125 | +259% |
| Taxes | 450/3 | €12,801 | €45,926 | +€33,125 | +259% |
| Other amounts payable | 47/48 | €75,137 | €0 | -€75,137 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,590 | €6,062 | +€2,473 | +68.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,666 | +€6,666 | |
| Other operating charges | 640/8 | €205 | €366 | +€161 | +78.2% |
| Gross operating margin | 9900 | €40,597 | €142,712 | +€102,115 | +252% |
| Operating profit (loss) | 9901 | €36,802 | €129,617 | +€92,815 | +252% |
| Financial income | 75/76B | €16 | €312 | +€297 | +1,892% |
| Recurring financial income | 75 | €16 | €312 | +€297 | +1,892% |
| Financial charges | 65/66B | €2,039 | €2,440 | +€401 | +19.7% |
| Recurring financial charges | 65 | €2,039 | €2,440 | +€401 | +19.7% |
| Profit (loss) for the period before taxes | 9903 | €34,779 | €127,490 | +€92,711 | +267% |
| Income taxes | 67/77 | €339 | €30,483 | +€30,143 | +8,880% |
| Profit (loss) for the period | 9904 | €34,440 | €97,007 | +€62,568 | +182% |
| Profit (loss) for the period to be appropriated | 9905 | €34,440 | €97,007 | +€62,568 | +182% |
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 14 October 2026 via checked.be.