YG Consultancy: 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 Consultancy
Largest movements
- Current investments +€46,284
up €46,284 (+19.6%), from €235,889 to €282,173
- Cash +€17,577
up €17,577 (+42.9%), from €40,987 to €58,564
mainly Net result for the year (+€99,177) and Other debts (+€77,836)
- Tangible fixed assets -€12,170
down €12,170 (-63.5%), from €19,157 to €6,987
of which Furniture and vehicles: -€11,450
- Receivables within one year -€4,127
down €4,127 (-14.8%), from €27,792 to €23,665
- Other debts +€77,836
up €77,836 (+91.8%), from €84,766 to €162,602
- Tax, wage and social debts -€27,463
down €27,463 (-58.8%), from €46,720 to €19,257
of which Taxes: -€27,490
- Current portion of long-term debt -€4,027
no longer reported in 2025 (was €4,027)
- Gross operating margin +€23,117
up €23,117 (+20.0%), from €115,705 to €138,822
- Taxes +€5,860
up €5,860 (+26.8%), from €21,901 to €27,761
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 | €326,288 | €373,558 | +€47,270 | +14.5% |
| Fixed assets | 21/28 | €19,157 | €6,987 | -€12,170 | -63.5% |
| Tangible fixed assets | 22/27 | €19,157 | €6,987 | -€12,170 | -63.5% |
| Plant, machinery and equipment | 23 | €1,162 | €442 | -€720 | -62.0% |
| Furniture and vehicles | 24 | €17,995 | €6,545 | -€11,450 | -63.6% |
| Current assets | 29/58 | €307,131 | €366,571 | +€59,440 | +19.4% |
| Amounts receivable within one year | 40/41 | €27,792 | €23,665 | -€4,127 | -14.8% |
| Trade receivables | 40 | €27,792 | €23,665 | -€4,127 | -14.8% |
| Current investments | 50/53 | €235,889 | €282,173 | +€46,284 | +19.6% |
| Cash at bank and in hand | 54/58 | €40,987 | €58,564 | +€17,577 | +42.9% |
| Deferred charges and accrued income | 490/1 | €2,463 | €2,169 | -€294 | -11.9% |
| Total equity and liabilities | 10/49 | €326,288 | €373,558 | +€47,270 | +14.5% |
| Equity | 10/15 | €188,870 | €188,870 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €183,870 | €183,870 | = | 0.0% |
| Distributable reserves | 133 | €183,870 | €183,870 | = | 0.0% |
| Amounts payable | 17/49 | €137,418 | €184,688 | +€47,270 | +34.4% |
| Amounts payable within one year | 42/48 | €137,418 | €184,688 | +€47,270 | +34.4% |
| Current portion of amounts payable after more than one year | 42 | €4,027 | - | -€4,027 | |
| Trade debts | 44 | €1,905 | €2,829 | +€924 | +48.5% |
| Suppliers | 440/4 | €1,905 | €2,829 | +€924 | +48.5% |
| Taxes, remuneration and social security | 45 | €46,720 | €19,257 | -€27,463 | -58.8% |
| Taxes | 450/3 | €43,547 | €16,057 | -€27,490 | -63.1% |
| Remuneration and social security | 454/9 | €3,173 | €3,200 | +€27 | +0.9% |
| Other amounts payable | 47/48 | €84,766 | €162,602 | +€77,836 | +91.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,018 | €12,170 | +€152 | +1.3% |
| Other operating charges | 640/8 | €1,134 | €1,094 | -€40 | -3.5% |
| Gross operating margin | 9900 | €115,705 | €138,822 | +€23,117 | +20.0% |
| Operating profit (loss) | 9901 | €102,553 | €125,558 | +€23,005 | +22.4% |
| Financial income | 75/76B | €1,625 | €1,560 | -€65 | -4.0% |
| Recurring financial income | 75 | €1,625 | €1,560 | -€65 | -4.0% |
| Financial charges | 65/66B | €277 | €180 | -€97 | -35.0% |
| Recurring financial charges | 65 | €277 | €180 | -€97 | -35.0% |
| Profit (loss) for the period before taxes | 9903 | €103,901 | €126,938 | +€23,037 | +22.2% |
| Income taxes | 67/77 | €21,901 | €27,761 | +€5,860 | +26.8% |
| Profit (loss) for the period | 9904 | €82,000 | €99,177 | +€17,177 | +20.9% |
| Profit (loss) for the period to be appropriated | 9905 | €82,000 | €99,177 | +€17,177 | +20.9% |
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 16 October 2026 via checked.be.