YDE 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.
YDE CONSULTING
Largest movements
- Financial fixed assets +€107,500
new in 2025: €107,500
- Current investments -€56,998
down €56,998 (-95.0%), from €60,000 to €3,002
- Tangible fixed assets +€21,563
up €21,563 (+442%), from €4,878 to €26,441
of which Furniture and vehicles: +€22,567
- Cash -€16,082
down €16,082 (-72.7%), from €22,134 to €6,052
mainly Investment in fixed assets (net) (-€136,886) and Contributions, distributions and other (-€54,500)
- Receivables within one year +€12,100
up €12,100, from €0 to €12,100
- Debts after one year +€92,542
new in 2025: €92,542
- Reserves -€20,172
down €20,172 (-37.6%), from €53,592 to €33,420
- Tax, wage and social debts -€10,581
down €10,581 (-51.7%), from €20,478 to €9,897
- Current portion of long-term debt +€5,477
new in 2025: €5,477
- Other debts -€2,425
down €2,425 (-83.3%), from €2,910 to €485
- Gross operating margin +€10,069
up €10,069 (+21.4%), from €47,003 to €57,073
- Depreciation +€5,827
up €5,827 (+292%), from €1,996 to €7,823
- Taxes +€4,388
up €4,388 (+45.0%), from €9,752 to €14,140
- Financial income +€1,615
up €1,615 (+348%), from €464 to €2,079
- Financial charges +€1,292
up €1,292 (+1,102%), from €117 to €1,409
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 | €87,012 | €155,095 | +€68,082 | +78.2% |
| Fixed assets | 21/28 | €4,878 | €133,941 | +€129,063 | +2,646% |
| Tangible fixed assets | 22/27 | €4,878 | €26,441 | +€21,563 | +442% |
| Plant, machinery and equipment | 23 | €3,530 | €2,526 | -€1,004 | -28.4% |
| Furniture and vehicles | 24 | €1,348 | €23,914 | +€22,567 | +1,675% |
| Financial fixed assets | 28 | - | €107,500 | +€107,500 | |
| Current assets | 29/58 | €82,134 | €21,154 | -€60,980 | -74.2% |
| Amounts receivable within one year | 40/41 | €0 | €12,100 | +€12,100 | |
| Trade receivables | 40 | €0 | €12,100 | +€12,100 | |
| Current investments | 50/53 | €60,000 | €3,002 | -€56,998 | -95.0% |
| Cash at bank and in hand | 54/58 | €22,134 | €6,052 | -€16,082 | -72.7% |
| Total equity and liabilities | 10/49 | €87,012 | €155,095 | +€68,082 | +78.2% |
| Equity | 10/15 | €63,592 | €43,420 | -€20,172 | -31.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €53,592 | €33,420 | -€20,172 | -37.6% |
| Distributable reserves | 133 | €53,592 | €33,420 | -€20,172 | -37.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €23,420 | €111,675 | +€88,255 | +377% |
| Amounts payable after more than one year | 17 | - | €92,542 | +€92,542 | |
| Financial debts | 170/4 | - | €92,542 | +€92,542 | |
| Amounts payable within one year | 42/48 | €23,420 | €19,082 | -€4,338 | -18.5% |
| Current portion of amounts payable after more than one year | 42 | - | €5,477 | +€5,477 | |
| Financial debts | 43 | - | €1,687 | +€1,687 | |
| Credit institutions | 430/8 | - | €1,687 | +€1,687 | |
| Trade debts | 44 | €33 | €1,536 | +€1,504 | +4,585% |
| Suppliers | 440/4 | €33 | €1,536 | +€1,504 | +4,585% |
| Taxes, remuneration and social security | 45 | €20,478 | €9,897 | -€10,581 | -51.7% |
| Taxes | 450/3 | €20,478 | €9,897 | -€10,581 | -51.7% |
| Other amounts payable | 47/48 | €2,910 | €485 | -€2,425 | -83.3% |
| Accrued charges and deferred income | 492/3 | - | €51 | +€51 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,996 | €7,823 | +€5,827 | +292% |
| Other operating charges | 640/8 | €252 | €1,452 | +€1,200 | +476% |
| Gross operating margin | 9900 | €47,003 | €57,073 | +€10,069 | +21.4% |
| Operating profit (loss) | 9901 | €44,755 | €47,798 | +€3,043 | +6.8% |
| Financial income | 75/76B | €464 | €2,079 | +€1,615 | +348% |
| Recurring financial income | 75 | €464 | €2,079 | +€1,615 | +348% |
| Financial charges | 65/66B | €117 | €1,409 | +€1,292 | +1,102% |
| Recurring financial charges | 65 | €117 | €1,409 | +€1,292 | +1,102% |
| Profit (loss) for the period before taxes | 9903 | €45,102 | €48,468 | +€3,366 | +7.5% |
| Income taxes | 67/77 | €9,752 | €14,140 | +€4,388 | +45.0% |
| Profit (loss) for the period | 9904 | €35,349 | €34,328 | -€1,022 | -2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €35,349 | €34,328 | -€1,022 | -2.9% |
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 20 October 2026 via checked.be.