YEKELER 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.
YEKELER CONSULTING
Largest movements
- Cash +€56,863
up €56,863 (+122%), from €46,627 to €103,490
mainly Net result for the year (+€85,549) and Other debts (+€42,528)
- Current investments +€32,550
new in 2025: €32,550
- Tangible fixed assets -€24,189
down €24,189 (-16.1%), from €149,962 to €125,773
of which Furniture and vehicles: -€23,496
- Receivables within one year +€6,009
up €6,009 (+22.2%), from €27,049 to €33,058
of which Trade receivables: +€4,147
- Other debts +€42,528
new in 2025: €42,528
- Reserves +€35,516
up €35,516 (+25.3%), from €140,175 to €175,691
- Debts after one year -€17,232
down €17,232 (-33.1%), from €51,998 to €34,766
- Tax, wage and social debts +€5,680
up €5,680 (+41.1%), from €13,809 to €19,489
- Gross operating margin +€18,283
up €18,283 (+13.4%), from €136,700 to €154,984
- Depreciation +€17,398
up €17,398 (+256%), from €6,791 to €24,189
- Financial charges +€7,000
up €7,000 (+850%), from €824 to €7,824
of which Financial charges: +€5,363
- Financial income +€3,712
up €3,712 (+4,808%), from €77 to €3,789
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 | €229,054 | €298,461 | +€69,407 | +30.3% |
| Fixed assets | 21/28 | €149,962 | €125,773 | -€24,189 | -16.1% |
| Tangible fixed assets | 22/27 | €149,962 | €125,773 | -€24,189 | -16.1% |
| Land and buildings | 22 | €6,432 | €6,107 | -€326 | -5.1% |
| Plant, machinery and equipment | 23 | €800 | €432 | -€368 | -46.0% |
| Furniture and vehicles | 24 | €122,383 | €98,887 | -€23,496 | -19.2% |
| Other tangible fixed assets | 26 | €20,348 | €20,348 | = | 0.0% |
| Current assets | 29/58 | €79,092 | €172,688 | +€93,596 | +118% |
| Amounts receivable within one year | 40/41 | €27,049 | €33,058 | +€6,009 | +22.2% |
| Trade receivables | 40 | €19,401 | €23,548 | +€4,147 | +21.4% |
| Other amounts receivable | 41 | €7,648 | €9,510 | +€1,862 | +24.4% |
| Current investments | 50/53 | - | €32,550 | +€32,550 | |
| Cash at bank and in hand | 54/58 | €46,627 | €103,490 | +€56,863 | +122% |
| Deferred charges and accrued income | 490/1 | €5,416 | €3,590 | -€1,826 | -33.7% |
| Total equity and liabilities | 10/49 | €229,054 | €298,461 | +€69,407 | +30.3% |
| Equity | 10/15 | €143,175 | €178,691 | +€35,516 | +24.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €140,175 | €175,691 | +€35,516 | +25.3% |
| Distributable reserves | 133 | €140,175 | €175,691 | +€35,516 | +25.3% |
| Amounts payable | 17/49 | €85,879 | €119,770 | +€33,891 | +39.5% |
| Amounts payable after more than one year | 17 | €51,998 | €34,766 | -€17,232 | -33.1% |
| Financial debts | 170/4 | €51,998 | €34,766 | -€17,232 | -33.1% |
| Amounts payable within one year | 42/48 | €33,881 | €85,004 | +€51,123 | +151% |
| Current portion of amounts payable after more than one year | 42 | €16,638 | €17,232 | +€594 | +3.6% |
| Trade debts | 44 | €3,434 | €5,755 | +€2,321 | +67.6% |
| Suppliers | 440/4 | €3,434 | €5,755 | +€2,321 | +67.6% |
| Taxes, remuneration and social security | 45 | €13,809 | €19,489 | +€5,680 | +41.1% |
| Taxes | 450/3 | €13,809 | €19,489 | +€5,680 | +41.1% |
| Other amounts payable | 47/48 | - | €42,528 | +€42,528 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,791 | €24,189 | +€17,398 | +256% |
| Other operating charges | 640/8 | - | €831 | +€831 | |
| Gross operating margin | 9900 | €136,700 | €154,984 | +€18,283 | +13.4% |
| Operating profit (loss) | 9901 | €129,909 | €129,963 | +€54 | 0.0% |
| Financial income | 75/76B | €77 | €3,789 | +€3,712 | +4,808% |
| Recurring financial income | 75 | €77 | €3,789 | +€3,712 | +4,808% |
| Financial charges | 65/66B | €824 | €7,824 | +€7,000 | +850% |
| Recurring financial charges | 65 | €824 | €6,187 | +€5,363 | +651% |
| Non-recurring financial charges | 66B | - | €1,637 | +€1,637 | |
| Profit (loss) for the period before taxes | 9903 | €129,163 | €125,928 | -€3,234 | -2.5% |
| Income taxes | 67/77 | €39,021 | €40,379 | +€1,358 | +3.5% |
| Profit (loss) for the period | 9904 | €90,141 | €85,549 | -€4,592 | -5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €90,141 | €85,549 | -€4,592 | -5.1% |
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 26 October 2026 via checked.be.