YH CONSULT: what changed
Two fiscal 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.
YH CONSULT
Largest movements
- Cash +€51,782
up €51,782 (+33.5%), from €154,596 to €206,378
mainly Net result for the year (+€52,089) and Other debts (+€6,595)
- Receivables within one year +€9,317
new in 2025: €9,317
- Reserves +€52,089
up €52,089 (+45.0%), from €115,877 to €167,966
- Other debts +€6,595
up €6,595 (+70.6%), from €9,342 to €15,936
- Tax, wage and social debts +€2,284
up €2,284 (+8.2%), from €27,878 to €30,162
- Taxes +€7,448
up €7,448 (+32.5%), from €22,934 to €30,381
- Gross operating margin -€3,790
down €3,790 (-4.5%), from €83,902 to €80,112
- Financial income +€2,800
new in 2025: €2,800
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.
Cash bridge derived
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 | €154,596 | €215,695 | +€61,099 | +39.5% |
| Current assets | 29/58 | €154,596 | €215,695 | +€61,099 | +39.5% |
| Amounts receivable within one year | 40/41 | - | €9,317 | +€9,317 | |
| Trade receivables | 40 | - | €9,317 | +€9,317 | |
| Cash at bank and in hand | 54/58 | €154,596 | €206,378 | +€51,782 | +33.5% |
| Total equity and liabilities | 10/49 | €154,596 | €215,695 | +€61,099 | +39.5% |
| Equity | 10/15 | €117,377 | €169,466 | +€52,089 | +44.4% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Capital | 10 | €1,500 | €1,500 | = | 0.0% |
| Issued capital | 100 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €115,877 | €167,966 | +€52,089 | +45.0% |
| Distributable reserves | 133 | €115,877 | €167,966 | +€52,089 | +45.0% |
| Amounts payable | 17/49 | €37,220 | €46,229 | +€9,009 | +24.2% |
| Amounts payable within one year | 42/48 | €37,220 | €46,229 | +€9,009 | +24.2% |
| Trade debts | 44 | - | €131 | +€131 | |
| Suppliers | 440/4 | - | €131 | +€131 | |
| Taxes, remuneration and social security | 45 | €27,878 | €30,162 | +€2,284 | +8.2% |
| Taxes | 450/3 | €27,878 | €30,162 | +€2,284 | +8.2% |
| Other amounts payable | 47/48 | €9,342 | €15,936 | +€6,595 | +70.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €83,902 | €80,112 | -€3,790 | -4.5% |
| Operating profit (loss) | 9901 | €83,515 | €79,713 | -€3,802 | -4.6% |
| Financial income | 75/76B | - | €2,800 | +€2,800 | |
| Recurring financial income | 75 | - | €2,800 | +€2,800 | |
| Financial charges | 65/66B | €40 | €42 | +€2 | +5.5% |
| Recurring financial charges | 65 | €40 | €42 | +€2 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | €83,475 | €82,470 | -€1,005 | -1.2% |
| Income taxes | 67/77 | €22,934 | €30,381 | +€7,448 | +32.5% |
| Profit (loss) for the period | 9904 | €60,541 | €52,089 | -€8,452 | -14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €60,541 | €52,089 | -€8,452 | -14.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.