YK CONSULTING & TRAINING: 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 CONSULTING & TRAINING
Largest movements
- Cash -€146,831
down €146,831 (-22.9%), from €639,811 to €492,980
mainly Contributions, distributions and other (-€500,000) and Receivables within one year (-€62,549)
- Receivables within one year +€62,549
up €62,549 (+54.3%), from €115,221 to €177,770
of which Trade receivables: +€50,291
- Tangible fixed assets -€10,816
down €10,816 (-27.7%), from €39,096 to €28,280
of which Furniture and vehicles: -€9,304
- Profit (loss) carried forward -€100,772
down €100,772 (-17.2%), from €584,615 to €483,843
- Tax, wage and social debts +€15,868
up €15,868 (+9.2%), from €171,749 to €187,618
of which Taxes: +€21,452
- Debts after one year -€12,994
down €12,994 (-65.0%), from €20,000 to €7,006
- Gross operating margin +€107,108
up €107,108 (+20.7%), from €517,573 to €624,681
- Purchases and services -€76,137
down €76,137 (-23.0%), from €331,423 to €255,286
- Taxes +€32,313
up €32,313 (+25.6%), from €125,991 to €158,304
- Turnover +€21,303
up €21,303 (+2.5%), from €848,782 to €870,085
- Staff costs +€13,051
up €13,051 (+40.6%), from €32,170 to €45,220
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 | €795,097 | €699,999 | -€95,098 | -12.0% |
| Fixed assets | 21/28 | €40,065 | €29,249 | -€10,816 | -27.0% |
| Tangible fixed assets | 22/27 | €39,096 | €28,280 | -€10,816 | -27.7% |
| Plant, machinery and equipment | 23 | €6,255 | €4,742 | -€1,513 | -24.2% |
| Furniture and vehicles | 24 | €32,841 | €23,538 | -€9,304 | -28.3% |
| Financial fixed assets | 28 | €969 | €969 | = | 0.0% |
| Current assets | 29/58 | €755,032 | €670,750 | -€84,282 | -11.2% |
| Amounts receivable within one year | 40/41 | €115,221 | €177,770 | +€62,549 | +54.3% |
| Trade receivables | 40 | €99,956 | €150,247 | +€50,291 | +50.3% |
| Other amounts receivable | 41 | €15,265 | €27,523 | +€12,258 | +80.3% |
| Cash at bank and in hand | 54/58 | €639,811 | €492,980 | -€146,831 | -22.9% |
| Total equity and liabilities | 10/49 | €795,097 | €699,999 | -€95,098 | -12.0% |
| Equity | 10/15 | €589,615 | €488,843 | -€100,772 | -17.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €584,615 | €483,843 | -€100,772 | -17.2% |
| Amounts payable | 17/49 | €205,482 | €211,156 | +€5,674 | +2.8% |
| Amounts payable after more than one year | 17 | €20,000 | €7,006 | -€12,994 | -65.0% |
| Financial debts | 170/4 | €20,000 | €7,006 | -€12,994 | -65.0% |
| Amounts payable within one year | 42/48 | €185,482 | €204,150 | +€18,668 | +10.1% |
| Current portion of amounts payable after more than one year | 42 | €6,050 | €6,661 | +€611 | +10.1% |
| Trade debts | 44 | €7,683 | €9,871 | +€2,188 | +28.5% |
| Suppliers | 440/4 | €7,683 | €9,871 | +€2,188 | +28.5% |
| Taxes, remuneration and social security | 45 | €171,749 | €187,618 | +€15,868 | +9.2% |
| Taxes | 450/3 | €165,750 | €187,202 | +€21,452 | +12.9% |
| Remuneration and social security | 454/9 | €5,999 | €416 | -€5,583 | -93.1% |
| Turnover | 70 | €848,782 | €870,085 | +€21,303 | +2.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €331,423 | €255,286 | -€76,137 | -23.0% |
| Remuneration, social security and pensions | 62 | €32,170 | €45,220 | +€13,051 | +40.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,505 | €10,816 | +€4,311 | +66.3% |
| Other operating charges | 640/8 | €525 | €4,329 | +€3,804 | +725% |
| Gross operating margin | 9900 | €517,573 | €624,681 | +€107,108 | +20.7% |
| Operating profit (loss) | 9901 | €478,374 | €564,316 | +€85,942 | +18.0% |
| Financial income | 75/76B | €804 | €1,299 | +€495 | +61.6% |
| Recurring financial income | 75 | €804 | €1,299 | +€495 | +61.6% |
| Financial charges | 65/66B | €590 | €8,083 | +€7,494 | +1,271% |
| Recurring financial charges | 65 | €590 | €8,083 | +€7,494 | +1,271% |
| Profit (loss) for the period before taxes | 9903 | €478,589 | €557,532 | +€78,943 | +16.5% |
| Income taxes | 67/77 | €125,991 | €158,304 | +€32,313 | +25.6% |
| Profit (loss) for the period | 9904 | €352,598 | €399,228 | +€46,630 | +13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €352,598 | €399,228 | +€46,630 | +13.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.