YIELD 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.
YIELD CONSULTING
Largest movements
- Tangible fixed assets +€22,386
up €22,386 (+4.9%), from €453,560 to €475,945
of which Land and buildings: +€33,276
- Cash +€16,671
up €16,671 (+693%), from €2,407 to €19,078
mainly Other debts (+€49,930) and Depreciation (+€32,158)
- Other debts +€49,930
up €49,930 (+82.0%), from €60,900 to €110,829
- Debts after one year -€21,671
down €21,671 (-6.8%), from €318,757 to €297,086
- Trade debts -€11,653
down €11,653 (-67.6%), from €17,231 to €5,578
- Tax, wage and social debts +€6,926
up €6,926 (+64.3%), from €10,770 to €17,696
- Reserves +€6,531
up €6,531 (+16.6%), from €39,385 to €45,916
- Depreciation +€7,823
up €7,823 (+32.1%), from €24,335 to €32,158
- Gross operating margin -€4,159
down €4,159 (-7.3%), from €57,369 to €53,210
- Taxes +€2,203
up €2,203 (+247%), from €894 to €3,096
- Other operating charges -€2,107
down €2,107 (-44.7%), from €4,710 to €2,602
- Financial charges +€1,603
up €1,603 (+22.1%), from €7,255 to €8,858
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 | €483,540 | €515,676 | +€32,136 | +6.6% |
| Fixed assets | 21/28 | €453,560 | €475,945 | +€22,386 | +4.9% |
| Tangible fixed assets | 22/27 | €453,560 | €475,945 | +€22,386 | +4.9% |
| Land and buildings | 22 | €384,514 | €417,790 | +€33,276 | +8.7% |
| Plant, machinery and equipment | 23 | €2,855 | €6,077 | +€3,222 | +113% |
| Furniture and vehicles | 24 | €23,792 | €17,055 | -€6,737 | -28.3% |
| Other tangible fixed assets | 26 | €42,398 | €35,024 | -€7,375 | -17.4% |
| Current assets | 29/58 | €29,980 | €39,730 | +€9,750 | +32.5% |
| Amounts receivable within one year | 40/41 | €24,285 | €20,653 | -€3,633 | -15.0% |
| Trade receivables | 40 | €20,166 | €17,976 | -€2,189 | -10.9% |
| Other amounts receivable | 41 | €4,120 | €2,677 | -€1,443 | -35.0% |
| Cash at bank and in hand | 54/58 | €2,407 | €19,078 | +€16,671 | +693% |
| Deferred charges and accrued income | 490/1 | €3,289 | €0 | -€3,289 | -100% |
| Total equity and liabilities | 10/49 | €483,540 | €515,676 | +€32,136 | +6.6% |
| Equity | 10/15 | €51,785 | €58,316 | +€6,531 | +12.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €39,385 | €45,916 | +€6,531 | +16.6% |
| Distributable reserves | 133 | €39,385 | €45,916 | +€6,531 | +16.6% |
| Amounts payable | 17/49 | €431,755 | €457,360 | +€25,605 | +5.9% |
| Amounts payable after more than one year | 17 | €318,757 | €297,086 | -€21,671 | -6.8% |
| Financial debts | 170/4 | €318,757 | €297,086 | -€21,671 | -6.8% |
| Amounts payable within one year | 42/48 | €112,998 | €160,274 | +€47,276 | +41.8% |
| Current portion of amounts payable after more than one year | 42 | €24,097 | €26,171 | +€2,073 | +8.6% |
| Trade debts | 44 | €17,231 | €5,578 | -€11,653 | -67.6% |
| Suppliers | 440/4 | €17,231 | €5,578 | -€11,653 | -67.6% |
| Taxes, remuneration and social security | 45 | €10,770 | €17,696 | +€6,926 | +64.3% |
| Taxes | 450/3 | €10,770 | €17,696 | +€6,926 | +64.3% |
| Other amounts payable | 47/48 | €60,900 | €110,829 | +€49,930 | +82.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,335 | €32,158 | +€7,823 | +32.1% |
| Other operating charges | 640/8 | €4,710 | €2,602 | -€2,107 | -44.7% |
| Gross operating margin | 9900 | €57,369 | €53,210 | -€4,159 | -7.3% |
| Operating profit (loss) | 9901 | €28,324 | €18,449 | -€9,875 | -34.9% |
| Financial income | 75/76B | €44 | €36 | -€8 | -19.1% |
| Recurring financial income | 75 | €44 | €36 | -€8 | -19.1% |
| Financial charges | 65/66B | €7,255 | €8,858 | +€1,603 | +22.1% |
| Recurring financial charges | 65 | €7,255 | €8,858 | +€1,603 | +22.1% |
| Profit (loss) for the period before taxes | 9903 | €21,114 | €9,627 | -€11,487 | -54.4% |
| Income taxes | 67/77 | €894 | €3,096 | +€2,203 | +247% |
| Profit (loss) for the period | 9904 | €20,220 | €6,531 | -€13,690 | -67.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,220 | €6,531 | -€13,690 | -67.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.