YEM CONSULT: 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.
YEM CONSULT
Largest movements
- Cash +€15,358
up €15,358 (+32.7%), from €46,998 to €62,355
mainly Net result for the year (+€24,327) and Tax, wage and social debts (+€8,130)
- Tangible fixed assets -€1,218
down €1,218 (-44.4%), from €2,746 to €1,528
- Receivables within one year -€1,048
down €1,048 (-6.3%), from €16,535 to €15,486
of which Other amounts receivable: -€556
- Tax, wage and social debts +€8,130
up €8,130 (+39.9%), from €20,397 to €28,526
of which Taxes: +€8,138
- Other debts +€4,327
up €4,327 (+21.6%), from €20,000 to €24,327
- Gross operating margin -€18,349
down €18,349 (-34.9%), from €52,616 to €34,267
- Taxes -€4,850
down €4,850 (-38.3%), from €12,654 to €7,804
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 | €67,038 | €79,370 | +€12,332 | +18.4% |
| Fixed assets | 21/28 | €2,746 | €1,528 | -€1,218 | -44.4% |
| Tangible fixed assets | 22/27 | €2,746 | €1,528 | -€1,218 | -44.4% |
| Plant, machinery and equipment | 23 | €2,746 | €1,528 | -€1,218 | -44.4% |
| Current assets | 29/58 | €64,292 | €77,842 | +€13,550 | +21.1% |
| Amounts receivable within one year | 40/41 | €16,535 | €15,486 | -€1,048 | -6.3% |
| Trade receivables | 40 | €14,557 | €14,065 | -€492 | -3.4% |
| Other amounts receivable | 41 | €1,978 | €1,422 | -€556 | -28.1% |
| Cash at bank and in hand | 54/58 | €46,998 | €62,355 | +€15,358 | +32.7% |
| Deferred charges and accrued income | 490/1 | €760 | - | -€760 | |
| Total equity and liabilities | 10/49 | €67,038 | €79,370 | +€12,332 | +18.4% |
| Equity | 10/15 | €26,333 | €26,333 | = | 0.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €24,833 | €24,833 | = | 0.0% |
| Distributable reserves | 133 | €24,833 | €24,833 | = | 0.0% |
| Amounts payable | 17/49 | €40,705 | €53,037 | +€12,332 | +30.3% |
| Amounts payable within one year | 42/48 | €40,705 | €53,037 | +€12,332 | +30.3% |
| Trade debts | 44 | €309 | €184 | -€125 | -40.5% |
| Suppliers | 440/4 | €309 | €184 | -€125 | -40.5% |
| Taxes, remuneration and social security | 45 | €20,397 | €28,526 | +€8,130 | +39.9% |
| Taxes | 450/3 | €20,388 | €28,526 | +€8,138 | +39.9% |
| Remuneration and social security | 454/9 | €8 | - | -€8 | |
| Other amounts payable | 47/48 | €20,000 | €24,327 | +€4,327 | +21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €900 | €1,218 | +€318 | +35.3% |
| Other operating charges | 640/8 | €1,078 | €824 | -€254 | -23.6% |
| Gross operating margin | 9900 | €52,616 | €34,267 | -€18,349 | -34.9% |
| Operating profit (loss) | 9901 | €50,639 | €32,226 | -€18,413 | -36.4% |
| Financial income | 75/76B | €111 | €55 | -€56 | -50.2% |
| Recurring financial income | 75 | €111 | €55 | -€56 | -50.2% |
| Financial charges | 65/66B | €152 | €150 | -€2 | -1.5% |
| Recurring financial charges | 65 | €152 | €150 | -€2 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €50,598 | €32,131 | -€18,467 | -36.5% |
| Income taxes | 67/77 | €12,654 | €7,804 | -€4,850 | -38.3% |
| Profit (loss) for the period | 9904 | €37,943 | €24,327 | -€13,616 | -35.9% |
| Profit (loss) for the period to be appropriated | 9905 | €37,943 | €24,327 | -€13,616 | -35.9% |
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 23 October 2026 via checked.be.