YG 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.
YG Consult
Largest movements
- Cash +€55,962
up €55,962 (+41.1%), from €136,066 to €192,027
mainly Net result for the year (+€60,335) and Receivables within one year (+€24,444)
- Receivables within one year -€24,444
down €24,444 (-37.0%), from €66,091 to €41,647
of which Trade receivables: -€22,006
- Profit (loss) carried forward +€40,335
up €40,335 (+28.2%), from €142,962 to €183,297
- Trade debts -€19,014
down €19,014 (-89.3%), from €21,292 to €2,279
- Other debts +€8,500
up €8,500 (+100%), from €8,500 to €17,000
- Gross operating margin +€5,588
up €5,588 (+7.6%), from €73,302 to €78,890
- Depreciation -€840
down €840 (-28.4%), from €2,954 to €2,114
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 | €209,789 | €238,380 | +€28,591 | +13.6% |
| Fixed assets | 21/28 | €5,439 | €3,630 | -€1,809 | -33.3% |
| Tangible fixed assets | 22/27 | €5,439 | €3,630 | -€1,809 | -33.3% |
| Furniture and vehicles | 24 | €4,212 | €3,091 | -€1,120 | -26.6% |
| Other tangible fixed assets | 26 | €1,228 | €539 | -€689 | -56.1% |
| Current assets | 29/58 | €204,350 | €234,750 | +€30,401 | +14.9% |
| Amounts receivable within one year | 40/41 | €66,091 | €41,647 | -€24,444 | -37.0% |
| Trade receivables | 40 | €51,435 | €29,429 | -€22,006 | -42.8% |
| Other amounts receivable | 41 | €14,656 | €12,218 | -€2,438 | -16.6% |
| Cash at bank and in hand | 54/58 | €136,066 | €192,027 | +€55,962 | +41.1% |
| Deferred charges and accrued income | 490/1 | €2,193 | €1,076 | -€1,117 | -50.9% |
| Total equity and liabilities | 10/49 | €209,789 | €238,380 | +€28,591 | +13.6% |
| Equity | 10/15 | €161,512 | €201,847 | +€40,335 | +25.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €142,962 | €183,297 | +€40,335 | +28.2% |
| Amounts payable | 17/49 | €48,276 | €36,533 | -€11,743 | -24.3% |
| Amounts payable within one year | 42/48 | €48,184 | €36,310 | -€11,874 | -24.6% |
| Trade debts | 44 | €21,292 | €2,279 | -€19,014 | -89.3% |
| Suppliers | 440/4 | €21,292 | €2,279 | -€19,014 | -89.3% |
| Taxes, remuneration and social security | 45 | €18,391 | €17,031 | -€1,360 | -7.4% |
| Taxes | 450/3 | €18,391 | €17,031 | -€1,360 | -7.4% |
| Other amounts payable | 47/48 | €8,500 | €17,000 | +€8,500 | +100% |
| Accrued charges and deferred income | 492/3 | €93 | €224 | +€131 | +141% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,954 | €2,114 | -€840 | -28.4% |
| Other operating charges | 640/8 | €591 | €609 | +€17 | +2.9% |
| Gross operating margin | 9900 | €73,302 | €78,890 | +€5,588 | +7.6% |
| Operating profit (loss) | 9901 | €69,756 | €76,167 | +€6,411 | +9.2% |
| Financial income | 75/76B | €478 | €655 | +€178 | +37.2% |
| Recurring financial income | 75 | €478 | €655 | +€178 | +37.2% |
| Financial charges | 65/66B | €160 | €172 | +€12 | +7.2% |
| Recurring financial charges | 65 | €160 | €172 | +€12 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | €70,073 | €76,650 | +€6,577 | +9.4% |
| Income taxes | 67/77 | €16,043 | €16,316 | +€273 | +1.7% |
| Profit (loss) for the period | 9904 | €54,030 | €60,335 | +€6,305 | +11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €54,030 | €60,335 | +€6,305 | +11.7% |
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 19 October 2026 via checked.be.