YEM 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.
YEM CONSULTING
Largest movements
- Receivables within one year +€144,143
up €144,143 (+365%), from €39,457 to €183,600
of which Other amounts receivable: +€142,555
- Cash -€98,221
down €98,221 (-89.9%), from €109,241 to €11,020
mainly Contributions, distributions and other (-€190,000) and Receivables within one year (-€144,143)
- Tangible fixed assets -€24,358
down €24,358 (-53.4%), from €45,591 to €21,233
- Deferred charges and accrued income -€3,037
no longer reported in 2025 (was €3,037)
- Other debts +€189,654
up €189,654 (+4,236%), from €4,477 to €194,131
- Profit (loss) carried forward -€156,365
down €156,365 (-95.0%), from €164,656 to €8,291
- Tax, wage and social debts -€25,235
down €25,235 (-51.5%), from €49,043 to €23,808
- Trade debts +€10,473
up €10,473 (+6,671%), from €157 to €10,630
- Gross operating margin -€63,491
down €63,491 (-47.8%), from €132,852 to €69,361
- Taxes -€13,682
down €13,682 (-56.1%), from €24,404 to €10,722
- Depreciation +€1,489
up €1,489 (+6.5%), from €22,869 to €24,358
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 | €222,333 | €240,860 | +€18,527 | +8.3% |
| Fixed assets | 21/28 | €45,591 | €21,233 | -€24,358 | -53.4% |
| Tangible fixed assets | 22/27 | €45,591 | €21,233 | -€24,358 | -53.4% |
| Furniture and vehicles | 24 | €45,591 | €21,233 | -€24,358 | -53.4% |
| Current assets | 29/58 | €176,742 | €219,627 | +€42,885 | +24.3% |
| Stocks and contracts in progress | 3 | €25,007 | €25,007 | = | 0.0% |
| Stocks | 30/36 | €25,007 | €25,007 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €39,457 | €183,600 | +€144,143 | +365% |
| Trade receivables | 40 | €24,457 | €26,045 | +€1,588 | +6.5% |
| Other amounts receivable | 41 | €15,000 | €157,555 | +€142,555 | +950% |
| Cash at bank and in hand | 54/58 | €109,241 | €11,020 | -€98,221 | -89.9% |
| Deferred charges and accrued income | 490/1 | €3,037 | - | -€3,037 | |
| Total equity and liabilities | 10/49 | €222,333 | €240,860 | +€18,527 | +8.3% |
| Equity | 10/15 | €168,656 | €12,291 | -€156,365 | -92.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €164,656 | €8,291 | -€156,365 | -95.0% |
| Amounts payable | 17/49 | €53,677 | €228,569 | +€174,892 | +326% |
| Amounts payable within one year | 42/48 | €53,677 | €228,569 | +€174,892 | +326% |
| Trade debts | 44 | €157 | €10,630 | +€10,473 | +6,671% |
| Suppliers | 440/4 | €157 | €10,630 | +€10,473 | +6,671% |
| Taxes, remuneration and social security | 45 | €49,043 | €23,808 | -€25,235 | -51.5% |
| Taxes | 450/3 | €49,043 | €23,808 | -€25,235 | -51.5% |
| Other amounts payable | 47/48 | €4,477 | €194,131 | +€189,654 | +4,236% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,869 | €24,358 | +€1,489 | +6.5% |
| Other operating charges | 640/8 | €546 | €55 | -€491 | -89.9% |
| Gross operating margin | 9900 | €132,852 | €69,361 | -€63,491 | -47.8% |
| Operating profit (loss) | 9901 | €109,437 | €44,948 | -€64,489 | -58.9% |
| Financial income | 75/76B | €2 | €10 | +€8 | +400% |
| Recurring financial income | 75 | €2 | €10 | +€8 | +400% |
| Financial charges | 65/66B | €188 | €601 | +€413 | +220% |
| Recurring financial charges | 65 | €188 | €601 | +€413 | +220% |
| Profit (loss) for the period before taxes | 9903 | €109,251 | €44,357 | -€64,894 | -59.4% |
| Income taxes | 67/77 | €24,404 | €10,722 | -€13,682 | -56.1% |
| Profit (loss) for the period | 9904 | €84,847 | €33,635 | -€51,212 | -60.4% |
| Profit (loss) for the period to be appropriated | 9905 | €84,847 | €33,635 | -€51,212 | -60.4% |
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 24 October 2026 via checked.be.