YK CONSULT.BE: 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.
YK CONSULT.BE
Largest movements
- Current investments +€24,454
up €24,454 (+34.4%), from €71,030 to €95,484
- Cash -€9,757
down €9,757 (-5.5%), from €178,325 to €168,568
mainly Contributions, distributions and other (-€50,778) and Current investments (-€24,454)
- Receivables within one year -€5,140
down €5,140 (-41.6%), from €12,365 to €7,225
of which Other amounts receivable: -€4,396
- Reserves -€27,048
down €27,048 (-12.1%), from €223,357 to €196,309
- Other debts +€22,758
up €22,758 (+81.2%), from €28,019 to €50,777
- Tax, wage and social debts +€7,389
up €7,389 (+4,798%), from €154 to €7,543
- Trade debts +€5,429
up €5,429 (+332%), from €1,636 to €7,065
- Gross operating margin +€27,656
up €27,656 (+332%), from €8,332 to €35,988
- Taxes +€8,313
up €8,313 (+303%), from €2,745 to €11,058
- Depreciation -€4,969
down €4,969 (-79.8%), from €6,229 to €1,260
- Financial income -€1,519
down €1,519 (-40.9%), from €3,711 to €2,192
- Write-downs +€688
new in 2025: €688
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 | €270,432 | €278,903 | +€8,471 | +3.1% |
| Fixed assets | 21/28 | €5,260 | €4,000 | -€1,260 | -24.0% |
| Tangible fixed assets | 22/27 | €5,260 | €4,000 | -€1,260 | -24.0% |
| Plant, machinery and equipment | 23 | €4,000 | €4,000 | = | 0.0% |
| Furniture and vehicles | 24 | €1,260 | - | -€1,260 | |
| Current assets | 29/58 | €265,172 | €274,903 | +€9,731 | +3.7% |
| Amounts receivable within one year | 40/41 | €12,365 | €7,225 | -€5,140 | -41.6% |
| Trade receivables | 40 | €5,714 | €4,970 | -€744 | -13.0% |
| Other amounts receivable | 41 | €6,651 | €2,255 | -€4,396 | -66.1% |
| Current investments | 50/53 | €71,030 | €95,484 | +€24,454 | +34.4% |
| Cash at bank and in hand | 54/58 | €178,325 | €168,568 | -€9,757 | -5.5% |
| Deferred charges and accrued income | 490/1 | €3,452 | €3,626 | +€174 | +5.0% |
| Total equity and liabilities | 10/49 | €270,432 | €278,903 | +€8,471 | +3.1% |
| Equity | 10/15 | €240,565 | €213,517 | -€27,048 | -11.2% |
| Reserves | 13 | €223,357 | €196,309 | -€27,048 | -12.1% |
| Tax-exempt reserves | 132 | €223,357 | €196,309 | -€27,048 | -12.1% |
| Profit (loss) carried forward | 14 | €17,208 | €17,208 | +€0 | 0.0% |
| Amounts payable | 17/49 | €29,867 | €65,386 | +€35,519 | +119% |
| Amounts payable within one year | 42/48 | €29,809 | €65,386 | +€35,577 | +119% |
| Trade debts | 44 | €1,636 | €7,065 | +€5,429 | +332% |
| Suppliers | 440/4 | €1,636 | €7,065 | +€5,429 | +332% |
| Taxes, remuneration and social security | 45 | €154 | €7,543 | +€7,389 | +4,798% |
| Taxes | 450/3 | €154 | €7,543 | +€7,389 | +4,798% |
| Other amounts payable | 47/48 | €28,019 | €50,777 | +€22,758 | +81.2% |
| Accrued charges and deferred income | 492/3 | €58 | - | -€58 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,229 | €1,260 | -€4,969 | -79.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €688 | +€688 | |
| Other operating charges | 640/8 | €1,325 | €834 | -€491 | -37.0% |
| Gross operating margin | 9900 | €8,332 | €35,988 | +€27,656 | +332% |
| Operating profit (loss) | 9901 | €778 | €33,205 | +€32,427 | +4,168% |
| Financial income | 75/76B | €3,711 | €2,192 | -€1,519 | -40.9% |
| Recurring financial income | 75 | €3,711 | €2,192 | -€1,519 | -40.9% |
| Financial charges | 65/66B | €202 | €608 | +€406 | +201% |
| Recurring financial charges | 65 | €202 | €608 | +€406 | +201% |
| Profit (loss) for the period before taxes | 9903 | €4,287 | €34,789 | +€30,502 | +712% |
| Income taxes | 67/77 | €2,745 | €11,058 | +€8,313 | +303% |
| Profit (loss) for the period | 9904 | €1,542 | €23,731 | +€22,189 | +1,439% |
| Profit (loss) for the period to be appropriated | 9905 | €1,542 | €23,731 | +€22,189 | +1,439% |
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.