YKA 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.
YKA Consulting
Largest movements
- Cash +€29,322
up €29,322 (+54.8%), from €53,511 to €82,833
mainly Receivables within one year (+€21,112) and Net result for the year (+€20,570)
- Receivables within one year -€21,112
down €21,112 (-97.5%), from €21,655 to €543
of which Trade receivables: -€14,611
- Tangible fixed assets -€1,900
down €1,900 (-22.8%), from €8,337 to €6,437
of which Furniture and vehicles: -€1,787
- Tax, wage and social debts +€6,695
up €6,695 (+45.1%), from €14,856 to €21,552
- Other debts -€4,226
down €4,226 (-53.5%), from €7,902 to €3,676
- Trade debts +€2,431
up €2,431 (+84.4%), from €2,879 to €5,310
- Profit (loss) carried forward +€1,570
up €1,570 (+2.9%), from €54,696 to €56,267
- Gross operating margin -€16,141
down €16,141 (-30.2%), from €53,509 to €37,368
- Taxes -€2,317
down €2,317 (-19.7%), from €11,763 to €9,446
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 | €83,919 | €90,390 | +€6,471 | +7.7% |
| Fixed assets | 21/28 | €8,337 | €6,437 | -€1,900 | -22.8% |
| Tangible fixed assets | 22/27 | €8,337 | €6,437 | -€1,900 | -22.8% |
| Plant, machinery and equipment | 23 | €391 | €278 | -€113 | -29.0% |
| Furniture and vehicles | 24 | €7,946 | €6,159 | -€1,787 | -22.5% |
| Current assets | 29/58 | €75,582 | €83,953 | +€8,371 | +11.1% |
| Amounts receivable within one year | 40/41 | €21,655 | €543 | -€21,112 | -97.5% |
| Trade receivables | 40 | €14,611 | - | -€14,611 | |
| Other amounts receivable | 41 | €7,045 | €543 | -€6,502 | -92.3% |
| Cash at bank and in hand | 54/58 | €53,511 | €82,833 | +€29,322 | +54.8% |
| Deferred charges and accrued income | 490/1 | €416 | €577 | +€162 | +38.8% |
| Total equity and liabilities | 10/49 | €83,919 | €90,390 | +€6,471 | +7.7% |
| Equity | 10/15 | €58,196 | €59,767 | +€1,570 | +2.7% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,696 | €56,267 | +€1,570 | +2.9% |
| Amounts payable | 17/49 | €25,723 | €30,623 | +€4,900 | +19.1% |
| Amounts payable within one year | 42/48 | €25,657 | €30,556 | +€4,899 | +19.1% |
| Financial debts | 43 | €19 | €19 | -€0 | -2.0% |
| Credit institutions | 430/8 | €19 | €19 | -€0 | -2.0% |
| Trade debts | 44 | €2,879 | €5,310 | +€2,431 | +84.4% |
| Suppliers | 440/4 | €2,879 | €5,310 | +€2,431 | +84.4% |
| Taxes, remuneration and social security | 45 | €14,856 | €21,552 | +€6,695 | +45.1% |
| Taxes | 450/3 | €14,856 | €21,552 | +€6,695 | +45.1% |
| Other amounts payable | 47/48 | €7,902 | €3,676 | -€4,226 | -53.5% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,713 | €4,508 | -€206 | -4.4% |
| Other operating charges | 640/8 | €665 | €1,060 | +€396 | +59.5% |
| Gross operating margin | 9900 | €53,509 | €37,368 | -€16,141 | -30.2% |
| Operating profit (loss) | 9901 | €48,131 | €31,800 | -€16,331 | -33.9% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €2,098 | €1,783 | -€315 | -15.0% |
| Recurring financial charges | 65 | €2,098 | €1,783 | -€315 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €46,035 | €30,016 | -€16,019 | -34.8% |
| Income taxes | 67/77 | €11,763 | €9,446 | -€2,317 | -19.7% |
| Profit (loss) for the period | 9904 | €34,273 | €20,570 | -€13,702 | -40.0% |
| Profit (loss) for the period to be appropriated | 9905 | €34,273 | €20,570 | -€13,702 | -40.0% |
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 1 November 2026 via checked.be.