YER KONSULTING: 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.
YER KONSULTING
Largest movements
- Receivables after one year -€67,085
down €67,085 (-72.1%), from €93,085 to €26,000
- Cash +€39,480
up €39,480 (+21.0%), from €187,745 to €227,225
mainly Receivables after one year (+€67,085) and Net result for the year (+€61,216)
- Receivables within one year +€34,495
up €34,495 (+26.2%), from €131,818 to €166,313
of which Trade receivables: +€29,026
- Tangible fixed assets -€16,231
down €16,231 (-18.6%), from €87,341 to €71,110
of which Furniture and vehicles: -€10,278
- Trade debts -€8,226
down €8,226 (-43.3%), from €18,998 to €10,772
- Gross operating margin -€15,166
down €15,166 (-12.5%), from €121,364 to €106,198
- Taxes -€5,907
down €5,907 (-18.9%), from €31,252 to €25,345
- Financial charges +€2,302
up €2,302 (+706%), from €326 to €2,628
- Financial income -€1,780
down €1,780 (-28.4%), from €6,273 to €4,493
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 | €666,403 | €658,890 | -€7,513 | -1.1% |
| Fixed assets | 21/28 | €87,341 | €71,110 | -€16,231 | -18.6% |
| Tangible fixed assets | 22/27 | €87,341 | €71,110 | -€16,231 | -18.6% |
| Plant, machinery and equipment | 23 | €8,471 | €4,236 | -€4,234 | -50.0% |
| Furniture and vehicles | 24 | €51,800 | €41,522 | -€10,278 | -19.8% |
| Other tangible fixed assets | 26 | €27,070 | €25,351 | -€1,718 | -6.3% |
| Current assets | 29/58 | €579,063 | €587,781 | +€8,718 | +1.5% |
| Amounts receivable after more than one year | 29 | €93,085 | €26,000 | -€67,085 | -72.1% |
| Other amounts receivable | 291 | €93,085 | €26,000 | -€67,085 | -72.1% |
| Amounts receivable within one year | 40/41 | €131,818 | €166,313 | +€34,495 | +26.2% |
| Trade receivables | 40 | €67,182 | €96,207 | +€29,026 | +43.2% |
| Other amounts receivable | 41 | €64,637 | €70,106 | +€5,469 | +8.5% |
| Current investments | 50/53 | €160,783 | €160,783 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €187,745 | €227,225 | +€39,480 | +21.0% |
| Deferred charges and accrued income | 490/1 | €5,632 | €7,460 | +€1,828 | +32.5% |
| Total equity and liabilities | 10/49 | €666,403 | €658,890 | -€7,513 | -1.1% |
| Equity | 10/15 | €627,844 | €627,824 | -€20 | 0.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €621,644 | €621,624 | -€20 | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €619,784 | €619,764 | -€20 | 0.0% |
| Amounts payable | 17/49 | €38,559 | €31,066 | -€7,493 | -19.4% |
| Amounts payable within one year | 42/48 | €38,262 | €30,630 | -€7,631 | -19.9% |
| Trade debts | 44 | €18,998 | €10,772 | -€8,226 | -43.3% |
| Suppliers | 440/4 | €18,998 | €10,772 | -€8,226 | -43.3% |
| Taxes, remuneration and social security | 45 | €9,791 | €9,511 | -€279 | -2.9% |
| Taxes | 450/3 | €7,661 | €7,381 | -€279 | -3.6% |
| Remuneration and social security | 454/9 | €2,130 | €2,130 | = | 0.0% |
| Other amounts payable | 47/48 | €9,473 | €10,347 | +€874 | +9.2% |
| Accrued charges and deferred income | 492/3 | €298 | €436 | +€139 | +46.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,549 | €19,549 | -€1 | 0.0% |
| Other operating charges | 640/8 | €1,958 | €1,954 | -€4 | -0.2% |
| Gross operating margin | 9900 | €121,364 | €106,198 | -€15,166 | -12.5% |
| Operating profit (loss) | 9901 | €99,857 | €84,696 | -€15,161 | -15.2% |
| Financial income | 75/76B | €6,273 | €4,493 | -€1,780 | -28.4% |
| Recurring financial income | 75 | €6,273 | €4,493 | -€1,780 | -28.4% |
| Financial charges | 65/66B | €326 | €2,628 | +€2,302 | +706% |
| Recurring financial charges | 65 | €326 | €2,628 | +€2,302 | +706% |
| Profit (loss) for the period before taxes | 9903 | €105,804 | €86,561 | -€19,243 | -18.2% |
| Income taxes | 67/77 | €31,252 | €25,345 | -€5,907 | -18.9% |
| Profit (loss) for the period | 9904 | €74,552 | €61,216 | -€13,336 | -17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €74,552 | €61,216 | -€13,336 | -17.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.