YD-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.
YD-CONSULT
Largest movements
- Receivables within one year -€13,339
down €13,339 (-26.4%), from €50,601 to €37,262
of which Trade receivables: -€25,955
- Cash -€9,675
down €9,675 (-54.5%), from €17,737 to €8,062
mainly Tax, wage and social debts (-€20,895) and Contributions, distributions and other (-€11,000)
- Tax, wage and social debts -€20,895
down €20,895 (-78.3%), from €26,695 to €5,800
- Reserves -€2,000
down €2,000 (-7.4%), from €27,000 to €25,000
- Profit (loss) carried forward -€802
down €802 (-61.0%), from €1,315 to €513
- Trade debts +€702
up €702 (+75.7%), from €928 to €1,630
- Gross operating margin -€15,311
down €15,311 (-63.5%), from €24,098 to €8,787
- Taxes -€8,596
down €8,596, from €8,409 to -€188
- Financial charges -€1,244
down €1,244 (-79.4%), from €1,566 to €322
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 | €68,338 | €45,342 | -€22,996 | -33.6% |
| Current assets | 29/58 | €68,338 | €45,342 | -€22,996 | -33.6% |
| Amounts receivable within one year | 40/41 | €50,601 | €37,262 | -€13,339 | -26.4% |
| Trade receivables | 40 | €25,955 | - | -€25,955 | |
| Other amounts receivable | 41 | €24,647 | €37,262 | +€12,615 | +51.2% |
| Cash at bank and in hand | 54/58 | €17,737 | €8,062 | -€9,675 | -54.5% |
| Deferred charges and accrued income | 490/1 | - | €18 | +€18 | |
| Total equity and liabilities | 10/49 | €68,338 | €45,342 | -€22,996 | -33.6% |
| Equity | 10/15 | €40,715 | €37,913 | -€2,802 | -6.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €27,000 | €25,000 | -€2,000 | -7.4% |
| Non-distributable reserves | 130/1 | €27,000 | €25,000 | -€2,000 | -7.4% |
| Reserves not available under the articles | 1311 | €27,000 | €25,000 | -€2,000 | -7.4% |
| Profit (loss) carried forward | 14 | €1,315 | €513 | -€802 | -61.0% |
| Amounts payable | 17/49 | €27,623 | €7,430 | -€20,193 | -73.1% |
| Amounts payable within one year | 42/48 | €27,623 | €7,430 | -€20,193 | -73.1% |
| Trade debts | 44 | €928 | €1,630 | +€702 | +75.7% |
| Suppliers | 440/4 | €928 | €1,630 | +€702 | +75.7% |
| Taxes, remuneration and social security | 45 | €26,695 | €5,800 | -€20,895 | -78.3% |
| Taxes | 450/3 | €26,695 | €5,800 | -€20,895 | -78.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Other operating charges | 640/8 | €387 | €454 | +€67 | +17.2% |
| Gross operating margin | 9900 | €24,098 | €8,787 | -€15,311 | -63.5% |
| Operating profit (loss) | 9901 | €23,710 | €8,333 | -€15,378 | -64.9% |
| Financial charges | 65/66B | €1,566 | €322 | -€1,244 | -79.4% |
| Recurring financial charges | 65 | €1,566 | €322 | -€1,244 | -79.4% |
| Profit (loss) for the period before taxes | 9903 | €22,144 | €8,010 | -€14,134 | -63.8% |
| Income taxes | 67/77 | €8,409 | -€188 | -€8,596 | |
| Profit (loss) for the period | 9904 | €13,736 | €8,198 | -€5,538 | -40.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,736 | €8,198 | -€5,538 | -40.3% |
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 5 October 2026 via checked.be.