YD Advisory and Services: 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.
YD Advisory and Services
Largest movements
- Intangible fixed assets -€2.1m
no longer reported in 2025 (was €2.1m)
- Profit (loss) carried forward -€2.1m
down €2.1m (-281%), from -€749,161 to -€2.9m
- Other debts +€70,571
up €70,571 (+2.5%), from €2.8m to €2.8m
- Tax, wage and social debts -€44,564
no longer reported in 2025 (was €44,564)
- Depreciation -€419,152
no longer reported in 2025 (was €419,152)
- Gross operating margin -€87,896
down €87,896, from €78,492 to -€9,404
- Taxes -€17,767
down €17,767 (-99.9%), from €17,786 to €19
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 | €2,109,839 | €18,981 | -€2.1m | -99.1% |
| Fixed assets | 21/28 | €2,102,469 | €7,000 | -€2.1m | -99.7% |
| Intangible fixed assets | 21 | €2,095,468 | - | -€2.1m | |
| Tangible fixed assets | 22/27 | €7,000 | €7,000 | = | 0.0% |
| Furniture and vehicles | 24 | €7,000 | €7,000 | = | 0.0% |
| Financial fixed assets | 28 | €1 | - | -€1 | |
| Current assets | 29/58 | €7,370 | €11,981 | +€4,611 | +62.6% |
| Amounts receivable within one year | 40/41 | €4,460 | €10,615 | +€6,156 | +138% |
| Trade receivables | 40 | €2,860 | €8,001 | +€5,140 | +180% |
| Other amounts receivable | 41 | €1,599 | €2,615 | +€1,015 | +63.5% |
| Cash at bank and in hand | 54/58 | €72 | €106 | +€35 | +48.1% |
| Deferred charges and accrued income | 490/1 | €2,839 | €1,259 | -€1,580 | -55.6% |
| Total equity and liabilities | 10/49 | €2,109,839 | €18,981 | -€2.1m | -99.1% |
| Equity | 10/15 | -€728,701 | -€2,836,758 | -€2.1m | -289% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€749,161 | -€2,857,218 | -€2.1m | -281% |
| Amounts payable | 17/49 | €2,838,541 | €2,855,739 | +€17,199 | +0.6% |
| Amounts payable within one year | 42/48 | €2,838,541 | €2,855,739 | +€17,199 | +0.6% |
| Trade debts | 44 | €17,392 | €8,583 | -€8,809 | -50.6% |
| Suppliers | 440/4 | €17,392 | €8,583 | -€8,809 | -50.6% |
| Taxes, remuneration and social security | 45 | €44,564 | - | -€44,564 | |
| Taxes | 450/3 | €44,564 | - | -€44,564 | |
| Other amounts payable | 47/48 | €2,776,585 | €2,847,156 | +€70,571 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €419,152 | - | -€419,152 | |
| Other operating charges | 640/8 | €1,551 | €1,169 | -€383 | -24.7% |
| Non-recurring operating charges | 66A | - | €2,097,223 | +€2.1m | |
| Gross operating margin | 9900 | €78,492 | -€9,404 | -€87,896 | |
| Operating profit (loss) | 9901 | -€342,211 | -€2,107,796 | -€1.8m | -516% |
| Financial charges | 65/66B | €761 | €242 | -€519 | -68.1% |
| Recurring financial charges | 65 | €761 | €242 | -€519 | -68.1% |
| Profit (loss) for the period before taxes | 9903 | -€342,972 | -€2,108,038 | -€1.8m | -515% |
| Income taxes | 67/77 | €17,786 | €19 | -€17,767 | -99.9% |
| Profit (loss) for the period | 9904 | -€360,759 | -€2,108,057 | -€1.7m | -484% |
| Profit (loss) for the period to be appropriated | 9905 | -€360,759 | -€2,108,057 | -€1.7m | -484% |
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 31 October 2026 via checked.be.