YD Consultancy: 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 Consultancy
Largest movements
- Cash -€27,529
down €27,529 (-34.4%), from €79,971 to €52,442
mainly Contributions, distributions and other (-€65,000) and Receivables within one year (-€12,457)
- Receivables within one year +€12,457
up €12,457 (+74.5%), from €16,712 to €29,170
of which Trade receivables: +€6,515
- Tangible fixed assets -€8,975
down €8,975 (-96.7%), from €9,278 to €303
of which Furniture and vehicles: -€8,797
- Profit (loss) carried forward -€26,470
down €26,470 (-26.5%), from €99,717 to €73,246
- Tax, wage and social debts +€4,645
up €4,645 (+240.5%), from €1,931 to €6,577
- Current portion of long-term debt -€3,317
no longer reported in 2025 (was €3,317)
- Trade debts +€1,241
up €1,241 (+337.9%), from €367 to €1,608
- Gross operating margin -€47,285
down €47,285 (-43.7%), from €108,211 to €60,926
- Taxes -€6,855
down €6,855 (-34.4%), from €19,931 to €13,076
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 | €107,832 | €83,931 | -€23,901 | -22.2% |
| Fixed assets | 21/28 | €9,278 | €303 | -€8,975 | -96.7% |
| Tangible fixed assets | 22/27 | €9,278 | €303 | -€8,975 | -96.7% |
| Plant, machinery and equipment | 23 | €178 | - | -€178 | |
| Furniture and vehicles | 24 | €9,100 | €303 | -€8,797 | -96.7% |
| Current assets | 29/58 | €98,555 | €83,628 | -€14,927 | -15.1% |
| Amounts receivable within one year | 40/41 | €16,712 | €29,170 | +€12,457 | +74.5% |
| Trade receivables | 40 | €14,104 | €20,619 | +€6,515 | +46.2% |
| Other amounts receivable | 41 | €2,608 | €8,551 | +€5,942 | +227.8% |
| Cash at bank and in hand | 54/58 | €79,971 | €52,442 | -€27,529 | -34.4% |
| Deferred charges and accrued income | 490/1 | €1,871 | €2,016 | +€145 | +7.8% |
| Total equity and liabilities | 10/49 | €107,832 | €83,931 | -€23,901 | -22.2% |
| Equity | 10/15 | €102,217 | €75,746 | -€26,470 | -25.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €99,717 | €73,246 | -€26,470 | -26.5% |
| Amounts payable | 17/49 | €5,616 | €8,185 | +€2,569 | +45.8% |
| Amounts payable within one year | 42/48 | €5,616 | €8,185 | +€2,569 | +45.8% |
| Current portion of amounts payable after more than one year | 42 | €3,317 | - | -€3,317 | |
| Trade debts | 44 | €367 | €1,608 | +€1,241 | +337.9% |
| Suppliers | 440/4 | €367 | €1,608 | +€1,241 | +337.9% |
| Taxes, remuneration and social security | 45 | €1,931 | €6,577 | +€4,645 | +240.5% |
| Taxes | 450/3 | €1,931 | €6,577 | +€4,645 | +240.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,033 | €8,975 | -€58 | -0.6% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €108,211 | €60,926 | -€47,285 | -43.7% |
| Operating profit (loss) | 9901 | €99,060 | €51,831 | -€47,229 | -47.7% |
| Financial charges | 65/66B | €381 | €225 | -€155 | -40.8% |
| Recurring financial charges | 65 | €381 | €225 | -€155 | -40.8% |
| Profit (loss) for the period before taxes | 9903 | €98,679 | €51,606 | -€47,073 | -47.7% |
| Income taxes | 67/77 | €19,931 | €13,076 | -€6,855 | -34.4% |
| Profit (loss) for the period | 9904 | €78,748 | €38,530 | -€40,218 | -51.1% |
| Profit (loss) for the period to be appropriated | 9905 | €78,748 | €38,530 | -€40,218 | -51.1% |
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 10 October 2026 via checked.be.