YESS 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.
YESS CONSULTING
Largest movements
- Cash +€528,349
up €528,349 (+625%), from €84,532 to €612,881
mainly Net result for the year (+€599,215) and Other debts (+€575,845)
- Receivables within one year +€20,297
up €20,297 (+44.3%), from €45,825 to €66,122
of which Other amounts receivable: +€14,855
- Other debts +€575,845
new in 2025: €575,845
- Reserves -€78,250
down €78,250 (-27.6%), from €283,985 to €205,735
- Tax, wage and social debts +€61,409
up €61,409 (+88.9%), from €69,096 to €130,504
of which Taxes: +€59,909
- Gross operating margin +€435,457
up €435,457 (+120%), from €363,789 to €799,246
- Taxes +€119,150
up €119,150 (+134%), from €89,205 to €208,355
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 | €364,330 | €921,694 | +€557,364 | +153% |
| Fixed assets | 21/28 | €2,620 | €2,400 | -€221 | -8.4% |
| Tangible fixed assets | 22/27 | €2,620 | €2,400 | -€221 | -8.4% |
| Plant, machinery and equipment | 23 | €371 | €2,400 | +€2,028 | +546% |
| Furniture and vehicles | 24 | €2,249 | - | -€2,249 | |
| Current assets | 29/58 | €361,710 | €919,295 | +€557,585 | +154% |
| Amounts receivable after more than one year | 29 | €225,000 | €225,000 | = | 0.0% |
| Other amounts receivable | 291 | €225,000 | €225,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €45,825 | €66,122 | +€20,297 | +44.3% |
| Trade receivables | 40 | €37,350 | €42,791 | +€5,442 | +14.6% |
| Other amounts receivable | 41 | €8,475 | €23,330 | +€14,855 | +175% |
| Cash at bank and in hand | 54/58 | €84,532 | €612,881 | +€528,349 | +625% |
| Deferred charges and accrued income | 490/1 | €6,353 | €15,292 | +€8,939 | +141% |
| Total equity and liabilities | 10/49 | €364,330 | €921,694 | +€557,364 | +153% |
| Equity | 10/15 | €288,985 | €210,735 | -€78,250 | -27.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €283,985 | €205,735 | -€78,250 | -27.6% |
| Distributable reserves | 133 | €283,985 | €205,735 | -€78,250 | -27.6% |
| Amounts payable | 17/49 | €75,345 | €710,959 | +€635,614 | +844% |
| Amounts payable within one year | 42/48 | €75,345 | €710,959 | +€635,614 | +844% |
| Trade debts | 44 | €6,249 | €4,609 | -€1,640 | -26.2% |
| Suppliers | 440/4 | €6,249 | €4,609 | -€1,640 | -26.2% |
| Taxes, remuneration and social security | 45 | €69,096 | €130,504 | +€61,409 | +88.9% |
| Taxes | 450/3 | €67,595 | €127,504 | +€59,909 | +88.6% |
| Remuneration and social security | 454/9 | €1,501 | €3,001 | +€1,500 | +100.0% |
| Other amounts payable | 47/48 | - | €575,845 | +€575,845 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,540 | €1,690 | -€1,850 | -52.3% |
| Other operating charges | 640/8 | €968 | €1,386 | +€418 | +43.2% |
| Gross operating margin | 9900 | €363,789 | €799,246 | +€435,457 | +120% |
| Operating profit (loss) | 9901 | €359,282 | €796,171 | +€436,889 | +122% |
| Financial income | 75/76B | €9,783 | €13,231 | +€3,448 | +35.2% |
| Recurring financial income | 75 | €9,783 | €13,231 | +€3,448 | +35.2% |
| Financial charges | 65/66B | €2,558 | €1,831 | -€727 | -28.4% |
| Recurring financial charges | 65 | €2,558 | €1,831 | -€727 | -28.4% |
| Profit (loss) for the period before taxes | 9903 | €366,506 | €807,571 | +€441,064 | +120% |
| Income taxes | 67/77 | €89,205 | €208,355 | +€119,150 | +134% |
| Profit (loss) for the period | 9904 | €277,301 | €599,215 | +€321,914 | +116% |
| Profit (loss) for the period to be appropriated | 9905 | €277,301 | €599,215 | +€321,914 | +116% |
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 29 October 2026 via checked.be.