YJ 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.
YJ Consulting
Largest movements
- Cash -€144,846
down €144,846 (-64.2%), from €225,567 to €80,720
mainly Other debts (-€114,898) and Contributions, distributions and other (-€85,000)
- Receivables within one year +€10,118
up €10,118 (+79.6%), from €12,715 to €22,833
of which Trade receivables: +€5,094
- Tangible fixed assets -€5,783
down €5,783 (-26.1%), from €22,168 to €16,385
of which Furniture and vehicles: -€4,898
- Other debts -€114,898
down €114,898 (-57.1%), from €201,232 to €86,334
- Profit (loss) carried forward -€21,419
down €21,419 (-47.7%), from €44,944 to €23,525
- Tax, wage and social debts -€2,645
down €2,645 (-24.7%), from €10,706 to €8,061
of which Taxes: -€3,680
- Gross operating margin +€1,924
up €1,924 (+2.3%), from €83,359 to €85,284
- Depreciation +€1,401
up €1,401 (+32.0%), from €4,382 to €5,783
- Taxes -€949
down €949 (-6.0%), from €15,925 to €14,976
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 | €261,026 | €121,948 | -€139,078 | -53.3% |
| Fixed assets | 21/28 | €22,168 | €16,385 | -€5,783 | -26.1% |
| Tangible fixed assets | 22/27 | €22,168 | €16,385 | -€5,783 | -26.1% |
| Plant, machinery and equipment | 23 | €1,897 | €1,012 | -€885 | -46.7% |
| Furniture and vehicles | 24 | €20,271 | €15,373 | -€4,898 | -24.2% |
| Current assets | 29/58 | €238,858 | €105,563 | -€133,294 | -55.8% |
| Amounts receivable within one year | 40/41 | €12,715 | €22,833 | +€10,118 | +79.6% |
| Trade receivables | 40 | €8,640 | €13,734 | +€5,094 | +59.0% |
| Other amounts receivable | 41 | €4,075 | €9,099 | +€5,024 | +123% |
| Cash at bank and in hand | 54/58 | €225,567 | €80,720 | -€144,846 | -64.2% |
| Deferred charges and accrued income | 490/1 | €576 | €2,010 | +€1,434 | +249% |
| Total equity and liabilities | 10/49 | €261,026 | €121,948 | -€139,078 | -53.3% |
| Equity | 10/15 | €47,944 | €26,525 | -€21,419 | -44.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,944 | €23,525 | -€21,419 | -47.7% |
| Amounts payable | 17/49 | €213,082 | €95,423 | -€117,659 | -55.2% |
| Amounts payable within one year | 42/48 | €213,082 | €95,423 | -€117,659 | -55.2% |
| Trade debts | 44 | €1,144 | €1,028 | -€117 | -10.2% |
| Suppliers | 440/4 | €1,144 | €1,028 | -€117 | -10.2% |
| Taxes, remuneration and social security | 45 | €10,706 | €8,061 | -€2,645 | -24.7% |
| Taxes | 450/3 | €7,871 | €4,191 | -€3,680 | -46.7% |
| Remuneration and social security | 454/9 | €2,835 | €3,870 | +€1,035 | +36.5% |
| Other amounts payable | 47/48 | €201,232 | €86,334 | -€114,898 | -57.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,382 | €5,783 | +€1,401 | +32.0% |
| Other operating charges | 640/8 | €908 | €870 | -€37 | -4.1% |
| Gross operating margin | 9900 | €83,359 | €85,284 | +€1,924 | +2.3% |
| Operating profit (loss) | 9901 | €78,070 | €78,630 | +€560 | +0.7% |
| Financial income | 75/76B | €51 | - | -€51 | |
| Recurring financial income | 75 | €51 | - | -€51 | |
| Financial charges | 65/66B | €61 | €72 | +€12 | +19.3% |
| Recurring financial charges | 65 | €61 | €72 | +€12 | +19.3% |
| Profit (loss) for the period before taxes | 9903 | €78,059 | €78,557 | +€498 | +0.6% |
| Income taxes | 67/77 | €15,925 | €14,976 | -€949 | -6.0% |
| Profit (loss) for the period | 9904 | €62,134 | €63,581 | +€1,447 | +2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €62,134 | €63,581 | +€1,447 | +2.3% |
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 25 October 2026 via checked.be.