YDN 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.
YDN Consulting
Largest movements
- Cash +€55,153
up €55,153 (+99.6%), from €55,380 to €110,533
mainly Net result for the year (+€31,878) and Stocks and contracts (+€13,070)
- Stocks and contracts -€13,070
down €13,070 (-75.7%), from €17,270 to €4,200
- Tangible fixed assets -€12,473
down €12,473 (-67.4%), from €18,498 to €6,025
of which Furniture and vehicles: -€8,407
- Reserves +€31,878
up €31,878 (+64.2%), from €49,658 to €81,536
- Current portion of long-term debt -€6,380
no longer reported in 2025 (was €6,380)
- Tax, wage and social debts +€4,833
up €4,833 (+71.4%), from €6,772 to €11,604
- Trade debts -€1,267
down €1,267 (-90.7%), from €1,397 to €131
- Gross operating margin +€18,680
up €18,680 (+49.3%), from €37,876 to €56,556
- Taxes +€4,833
up €4,833 (+71.4%), from €6,772 to €11,604
- Financial income -€631
no longer reported in 2025 (was €631)
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 | €94,191 | €123,283 | +€29,092 | +30.9% |
| Fixed assets | 21/28 | €18,498 | €6,025 | -€12,473 | -67.4% |
| Tangible fixed assets | 22/27 | €18,498 | €6,025 | -€12,473 | -67.4% |
| Plant, machinery and equipment | 23 | €3,664 | €1,524 | -€2,140 | -58.4% |
| Furniture and vehicles | 24 | €12,908 | €4,501 | -€8,407 | -65.1% |
| Other tangible fixed assets | 26 | €1,927 | - | -€1,927 | |
| Current assets | 29/58 | €75,693 | €117,258 | +€41,565 | +54.9% |
| Stocks and contracts in progress | 3 | €17,270 | €4,200 | -€13,070 | -75.7% |
| Stocks | 30/36 | €17,270 | €4,200 | -€13,070 | -75.7% |
| Amounts receivable within one year | 40/41 | €2,547 | €1,790 | -€757 | -29.7% |
| Other amounts receivable | 41 | €2,547 | €1,790 | -€757 | -29.7% |
| Cash at bank and in hand | 54/58 | €55,380 | €110,533 | +€55,153 | +99.6% |
| Deferred charges and accrued income | 490/1 | €496 | €735 | +€239 | +48.2% |
| Total equity and liabilities | 10/49 | €94,191 | €123,283 | +€29,092 | +30.9% |
| Equity | 10/15 | €51,658 | €83,536 | +€31,878 | +61.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €49,658 | €81,536 | +€31,878 | +64.2% |
| Distributable reserves | 133 | €49,658 | €81,536 | +€31,878 | +64.2% |
| Amounts payable | 17/49 | €42,533 | €39,747 | -€2,786 | -6.5% |
| Amounts payable within one year | 42/48 | €42,533 | €39,747 | -€2,786 | -6.5% |
| Current portion of amounts payable after more than one year | 42 | €6,380 | - | -€6,380 | |
| Trade debts | 44 | €1,397 | €131 | -€1,267 | -90.7% |
| Suppliers | 440/4 | €1,397 | €131 | -€1,267 | -90.7% |
| Taxes, remuneration and social security | 45 | €6,772 | €11,604 | +€4,833 | +71.4% |
| Taxes | 450/3 | €6,772 | €11,604 | +€4,833 | +71.4% |
| Other amounts payable | 47/48 | €27,984 | €28,012 | +€28 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,822 | €10,546 | -€275 | -2.5% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Non-recurring operating charges | 66A | - | €1,927 | +€1,927 | |
| Gross operating margin | 9900 | €37,876 | €56,556 | +€18,680 | +49.3% |
| Operating profit (loss) | 9901 | €26,549 | €43,563 | +€17,014 | +64.1% |
| Financial income | 75/76B | €631 | - | -€631 | |
| Recurring financial income | 75 | €631 | - | -€631 | |
| Financial charges | 65/66B | €216 | €81 | -€135 | -62.6% |
| Recurring financial charges | 65 | €216 | €81 | -€135 | -62.6% |
| Profit (loss) for the period before taxes | 9903 | €26,964 | €43,482 | +€16,518 | +61.3% |
| Income taxes | 67/77 | €6,772 | €11,604 | +€4,833 | +71.4% |
| Profit (loss) for the period | 9904 | €20,192 | €31,878 | +€11,686 | +57.9% |
| Profit (loss) for the period to be appropriated | 9905 | €20,192 | €31,878 | +€11,686 | +57.9% |
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 18 October 2026 via checked.be.