Yesi 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.
Yesi Consult
Largest movements
- Current investments -€177,743
down €177,743 (-38.0%), from €468,137 to €290,395
- Tangible fixed assets -€35,701
down €35,701 (-30.5%), from €116,880 to €81,179
of which Furniture and vehicles: -€36,621
- Financial fixed assets +€24,050
new in 2025: €24,050
- Receivables within one year +€11,575
up €11,575 (+20.5%), from €56,363 to €67,939
of which Other amounts receivable: +€9,000
- Other debts -€128,642
down €128,642 (-35.2%), from €365,160 to €236,519
- Debts after one year -€16,273
down €16,273 (-59.1%), from €27,523 to €11,250
- Current portion of long-term debt -€15,197
down €15,197 (-48.3%), from €31,470 to €16,273
- Tax, wage and social debts -€6,754
down €6,754 (-33.7%), from €20,059 to €13,304
- Financial income -€102,159
down €102,159 (-95.2%), from €107,268 to €5,109
- Gross operating margin -€54,107
down €54,107 (-21.5%), from €251,942 to €197,835
- Taxes -€13,687
down €13,687 (-29.3%), from €46,719 to €33,033
- Financial charges -€4,649
down €4,649 (-28.0%), from €16,629 to €11,980
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 | €649,876 | €477,108 | -€172,768 | -26.6% |
| Fixed assets | 21/28 | €116,880 | €105,229 | -€11,651 | -10.0% |
| Tangible fixed assets | 22/27 | €116,880 | €81,179 | -€35,701 | -30.5% |
| Plant, machinery and equipment | 23 | €3,531 | €5,858 | +€2,328 | +65.9% |
| Furniture and vehicles | 24 | €107,132 | €70,511 | -€36,621 | -34.2% |
| Other tangible fixed assets | 26 | €6,218 | €4,810 | -€1,408 | -22.6% |
| Financial fixed assets | 28 | - | €24,050 | +€24,050 | |
| Current assets | 29/58 | €532,996 | €371,879 | -€161,117 | -30.2% |
| Amounts receivable within one year | 40/41 | €56,363 | €67,939 | +€11,575 | +20.5% |
| Trade receivables | 40 | €31,155 | €33,731 | +€2,575 | +8.3% |
| Other amounts receivable | 41 | €25,208 | €34,208 | +€9,000 | +35.7% |
| Current investments | 50/53 | €468,137 | €290,395 | -€177,743 | -38.0% |
| Cash at bank and in hand | 54/58 | €3,915 | €9,620 | +€5,705 | +146% |
| Deferred charges and accrued income | 490/1 | €4,580 | €3,925 | -€655 | -14.3% |
| Total equity and liabilities | 10/49 | €649,876 | €477,108 | -€172,768 | -26.6% |
| Equity | 10/15 | €189,297 | €189,810 | +€514 | +0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €170,697 | €171,210 | +€514 | +0.3% |
| Distributable reserves | 133 | €170,697 | €171,210 | +€514 | +0.3% |
| Amounts payable | 17/49 | €460,579 | €287,297 | -€173,282 | -37.6% |
| Amounts payable after more than one year | 17 | €27,523 | €11,250 | -€16,273 | -59.1% |
| Financial debts | 170/4 | €27,523 | €11,250 | -€16,273 | -59.1% |
| Amounts payable within one year | 42/48 | €421,974 | €267,732 | -€154,242 | -36.6% |
| Current portion of amounts payable after more than one year | 42 | €31,470 | €16,273 | -€15,197 | -48.3% |
| Trade debts | 44 | €5,285 | €1,636 | -€3,649 | -69.0% |
| Suppliers | 440/4 | €5,285 | €1,636 | -€3,649 | -69.0% |
| Taxes, remuneration and social security | 45 | €20,059 | €13,304 | -€6,754 | -33.7% |
| Taxes | 450/3 | €20,059 | €13,304 | -€6,754 | -33.7% |
| Other amounts payable | 47/48 | €365,160 | €236,519 | -€128,642 | -35.2% |
| Accrued charges and deferred income | 492/3 | €11,082 | €8,315 | -€2,767 | -25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,588 | €39,416 | +€828 | +2.1% |
| Other operating charges | 640/8 | €1,017 | €3,001 | +€1,985 | +195% |
| Gross operating margin | 9900 | €251,942 | €197,835 | -€54,107 | -21.5% |
| Operating profit (loss) | 9901 | €212,337 | €155,417 | -€56,920 | -26.8% |
| Financial income | 75/76B | €107,268 | €5,109 | -€102,159 | -95.2% |
| Recurring financial income | 75 | €107,268 | €5,109 | -€102,159 | -95.2% |
| Financial charges | 65/66B | €16,629 | €11,980 | -€4,649 | -28.0% |
| Recurring financial charges | 65 | €16,629 | €11,980 | -€4,649 | -28.0% |
| Profit (loss) for the period before taxes | 9903 | €302,976 | €148,546 | -€154,430 | -51.0% |
| Income taxes | 67/77 | €46,719 | €33,033 | -€13,687 | -29.3% |
| Profit (loss) for the period | 9904 | €256,257 | €115,514 | -€140,743 | -54.9% |
| Profit (loss) for the period to be appropriated | 9905 | €256,257 | €115,514 | -€140,743 | -54.9% |
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 20 October 2026 via checked.be.