YJ 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.
YJ Consult
Largest movements
- Tangible fixed assets -€684,351
no longer reported in 2025 (was €684,351)
of which Land and buildings: -€534,972
- Receivables within one year +€84,989
up €84,989 (+146%), from €58,284 to €143,273
of which Other amounts receivable: +€75,914
- Cash +€8,197
up €8,197 (+179%), from €4,580 to €12,777
mainly Investment in fixed assets (net) (+€684,351) and Net result for the year (+€31,707)
- Debts after one year -€544,822
no longer reported in 2025 (was €544,822)
- Current portion of long-term debt -€45,583
no longer reported in 2025 (was €45,583)
- Other debts -€42,309
no longer reported in 2025 (was €42,309)
- Reserves +€31,707
up €31,707 (+47.6%), from €66,597 to €98,304
- Tax, wage and social debts +€14,511
up €14,511 (+1,411%), from €1,028 to €15,539
of which Taxes: +€14,735
- Depreciation -€71,003
no longer reported in 2025 (was €71,003)
- Taxes +€10,456
up €10,456 (+2,367%), from €442 to €10,897
- Financial charges -€4,774
down €4,774 (-24.5%), from €19,491 to €14,717
- Gross operating margin +€3,523
up €3,523 (+4.9%), from €72,519 to €76,043
- Financial income -€2,477
down €2,477 (-49.9%), from €4,967 to €2,490
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 | €747,216 | €156,050 | -€591,165 | -79.1% |
| Fixed assets | 21/28 | €684,351 | - | -€684,351 | |
| Tangible fixed assets | 22/27 | €684,351 | - | -€684,351 | |
| Land and buildings | 22 | €534,972 | - | -€534,972 | |
| Furniture and vehicles | 24 | €149,380 | - | -€149,380 | |
| Current assets | 29/58 | €62,864 | €156,050 | +€93,186 | +148% |
| Amounts receivable within one year | 40/41 | €58,284 | €143,273 | +€84,989 | +146% |
| Trade receivables | 40 | - | €9,075 | +€9,075 | |
| Other amounts receivable | 41 | €58,284 | €134,198 | +€75,914 | +130% |
| Cash at bank and in hand | 54/58 | €4,580 | €12,777 | +€8,197 | +179% |
| Total equity and liabilities | 10/49 | €747,216 | €156,050 | -€591,165 | -79.1% |
| Equity | 10/15 | €103,561 | €135,267 | +€31,707 | +30.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €66,597 | €98,304 | +€31,707 | +47.6% |
| Distributable reserves | 133 | €66,597 | €98,304 | +€31,707 | +47.6% |
| Profit (loss) carried forward | 14 | €24,564 | €24,564 | = | 0.0% |
| Amounts payable | 17/49 | €643,655 | €20,783 | -€622,872 | -96.8% |
| Amounts payable after more than one year | 17 | €544,822 | - | -€544,822 | |
| Financial debts | 170/4 | €544,822 | - | -€544,822 | |
| Amounts payable within one year | 42/48 | €98,833 | €18,403 | -€80,430 | -81.4% |
| Current portion of amounts payable after more than one year | 42 | €45,583 | - | -€45,583 | |
| Trade debts | 44 | €9,912 | €2,864 | -€7,049 | -71.1% |
| Suppliers | 440/4 | €9,912 | €2,864 | -€7,049 | -71.1% |
| Taxes, remuneration and social security | 45 | €1,028 | €15,539 | +€14,511 | +1,411% |
| Taxes | 450/3 | €805 | €15,539 | +€14,735 | +1,831% |
| Remuneration and social security | 454/9 | €224 | - | -€224 | |
| Other amounts payable | 47/48 | €42,309 | - | -€42,309 | |
| Accrued charges and deferred income | 492/3 | - | €2,380 | +€2,380 | |
| Non-recurring operating income | 76A | - | €55,340 | +€55,340 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,003 | - | -€71,003 | |
| Other operating charges | 640/8 | €1,440 | €184 | -€1,256 | -87.2% |
| Non-recurring operating charges | 66A | - | €21,027 | +€21,027 | |
| Gross operating margin | 9900 | €72,519 | €76,043 | +€3,523 | +4.9% |
| Operating profit (loss) | 9901 | €76 | €54,832 | +€54,755 | +71,990% |
| Financial income | 75/76B | €4,967 | €2,490 | -€2,477 | -49.9% |
| Recurring financial income | 75 | €4,967 | €2,490 | -€2,477 | -49.9% |
| Financial charges | 65/66B | €19,491 | €14,717 | -€4,774 | -24.5% |
| Recurring financial charges | 65 | €19,491 | €14,717 | -€4,774 | -24.5% |
| Profit (loss) for the period before taxes | 9903 | -€14,448 | €42,604 | +€57,052 | |
| Income taxes | 67/77 | €442 | €10,897 | +€10,456 | +2,367% |
| Profit (loss) for the period | 9904 | -€14,890 | €31,707 | +€46,597 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,890 | €31,707 | +€46,597 |
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.