YES 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.
YES CONSULTING
Largest movements
- Receivables within one year -€3,649
down €3,649 (-28.4%), from €12,833 to €9,184
of which Trade receivables: -€6,638
- Current investments -€3,000
down €3,000 (-6.0%), from €50,000 to €47,000
- Cash -€1,759
down €1,759 (-30.1%), from €5,848 to €4,089
mainly Contributions, distributions and other (-€52,500) and Investment in fixed assets (net) (-€999)
- Tangible fixed assets -€763
down €763 (-18.2%), from €4,200 to €3,437
of which Plant, machinery and equipment: -€482
- Reserves -€7,695
down €7,695 (-13.9%), from €55,235 to €47,540
- Trade debts -€791
down €791 (-47.6%), from €1,662 to €871
- Gross operating margin +€13,188
up €13,188 (+27.7%), from €47,549 to €60,736
- Taxes +€2,751
up €2,751 (+27.2%), from €10,098 to €12,849
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 | €74,920 | €66,234 | -€8,685 | -11.6% |
| Fixed assets | 21/28 | €4,200 | €3,437 | -€763 | -18.2% |
| Tangible fixed assets | 22/27 | €4,200 | €3,437 | -€763 | -18.2% |
| Plant, machinery and equipment | 23 | €1,713 | €1,231 | -€482 | -28.1% |
| Furniture and vehicles | 24 | €2,487 | €2,206 | -€281 | -11.3% |
| Current assets | 29/58 | €70,720 | €62,798 | -€7,922 | -11.2% |
| Amounts receivable within one year | 40/41 | €12,833 | €9,184 | -€3,649 | -28.4% |
| Trade receivables | 40 | €12,833 | €6,195 | -€6,638 | -51.7% |
| Other amounts receivable | 41 | - | €2,989 | +€2,989 | |
| Current investments | 50/53 | €50,000 | €47,000 | -€3,000 | -6.0% |
| Cash at bank and in hand | 54/58 | €5,848 | €4,089 | -€1,759 | -30.1% |
| Deferred charges and accrued income | 490/1 | €2,039 | €2,525 | +€486 | +23.8% |
| Total equity and liabilities | 10/49 | €74,920 | €66,234 | -€8,685 | -11.6% |
| Equity | 10/15 | €58,235 | €50,540 | -€7,695 | -13.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €55,235 | €47,540 | -€7,695 | -13.9% |
| Distributable reserves | 133 | €55,235 | €47,540 | -€7,695 | -13.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €16,685 | €15,694 | -€991 | -5.9% |
| Amounts payable within one year | 42/48 | €16,685 | €15,694 | -€991 | -5.9% |
| Current portion of amounts payable after more than one year | 42 | - | €53 | +€53 | |
| Financial debts | 43 | - | €18 | +€18 | |
| Credit institutions | 430/8 | - | €18 | +€18 | |
| Trade debts | 44 | €1,662 | €871 | -€791 | -47.6% |
| Suppliers | 440/4 | €1,662 | €871 | -€791 | -47.6% |
| Taxes, remuneration and social security | 45 | €14,706 | €14,752 | +€46 | +0.3% |
| Taxes | 450/3 | €14,706 | €14,744 | +€38 | +0.3% |
| Remuneration and social security | 454/9 | €0 | €8 | +€8 | |
| Other amounts payable | 47/48 | €317 | €0 | -€317 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,442 | €1,763 | +€320 | +22.2% |
| Other operating charges | 640/8 | €411 | €436 | +€25 | +6.1% |
| Gross operating margin | 9900 | €47,549 | €60,736 | +€13,188 | +27.7% |
| Operating profit (loss) | 9901 | €45,695 | €58,538 | +€12,842 | +28.1% |
| Financial income | 75/76B | €104 | €188 | +€84 | +80.9% |
| Recurring financial income | 75 | €104 | €188 | +€84 | +80.9% |
| Financial charges | 65/66B | €1,300 | €1,071 | -€229 | -17.6% |
| Recurring financial charges | 65 | €1,300 | €1,071 | -€229 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €44,499 | €57,654 | +€13,155 | +29.6% |
| Income taxes | 67/77 | €10,098 | €12,849 | +€2,751 | +27.2% |
| Profit (loss) for the period | 9904 | €34,401 | €44,805 | +€10,404 | +30.2% |
| Profit (loss) for the period to be appropriated | 9905 | €34,401 | €44,805 | +€10,404 | +30.2% |
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 23 October 2026 via checked.be.