YL 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.
YL Consulting
Largest movements
- Deferred charges and accrued income -€35,009
down €35,009 (-69.0%), from €50,705 to €15,696
- Tangible fixed assets +€8,957
up €8,957 (+1,084%), from €826 to €9,784
of which Furniture and vehicles: +€7,267
- Receivables within one year +€4,549
up €4,549 (+16.0%), from €28,452 to €33,002
of which Trade receivables: +€3,261
- Profit (loss) carried forward -€39,640
down €39,640, from €30,485 to -€9,154
- Tax, wage and social debts +€8,883
up €8,883 (+87.2%), from €10,190 to €19,073
- Other debts +€6,802
new in 2025: €6,802
- Trade debts +€3,357
up €3,357 (+9.4%), from €35,799 to €39,156
- Gross operating margin -€74,650
down €74,650, from €43,275 to -€31,375
- Taxes -€8,486
no longer reported in 2025 (was €8,486)
- Depreciation +€4,282
up €4,282 (+1,146%), from €374 to €4,656
- Other operating charges -€1,405
down €1,405 (-37.2%), from €3,782 to €2,377
- Financial charges +€1,091
up €1,091 (+742%), from €147 to €1,238
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 | €79,986 | €58,901 | -€21,085 | -26.4% |
| Fixed assets | 21/28 | €826 | €9,784 | +€8,957 | +1,084% |
| Tangible fixed assets | 22/27 | €826 | €9,784 | +€8,957 | +1,084% |
| Plant, machinery and equipment | 23 | - | €1,691 | +€1,691 | |
| Furniture and vehicles | 24 | €826 | €8,093 | +€7,267 | +879% |
| Current assets | 29/58 | €79,160 | €49,118 | -€30,042 | -38.0% |
| Amounts receivable within one year | 40/41 | €28,452 | €33,002 | +€4,549 | +16.0% |
| Trade receivables | 40 | €24,813 | €28,074 | +€3,261 | +13.1% |
| Other amounts receivable | 41 | €3,640 | €4,928 | +€1,288 | +35.4% |
| Cash at bank and in hand | 54/58 | €2 | €420 | +€418 | +17,772% |
| Deferred charges and accrued income | 490/1 | €50,705 | €15,696 | -€35,009 | -69.0% |
| Total equity and liabilities | 10/49 | €79,986 | €58,901 | -€21,085 | -26.4% |
| Equity | 10/15 | €33,485 | -€6,154 | -€39,640 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,485 | -€9,154 | -€39,640 | |
| Amounts payable | 17/49 | €46,501 | €65,056 | +€18,555 | +39.9% |
| Amounts payable within one year | 42/48 | €45,989 | €65,056 | +€19,066 | +41.5% |
| Financial debts | 43 | - | €24 | +€24 | |
| Credit institutions | 430/8 | - | €24 | +€24 | |
| Trade debts | 44 | €35,799 | €39,156 | +€3,357 | +9.4% |
| Suppliers | 440/4 | €35,799 | €39,156 | +€3,357 | +9.4% |
| Taxes, remuneration and social security | 45 | €10,190 | €19,073 | +€8,883 | +87.2% |
| Taxes | 450/3 | €10,190 | €19,073 | +€8,883 | +87.2% |
| Other amounts payable | 47/48 | - | €6,802 | +€6,802 | |
| Accrued charges and deferred income | 492/3 | €511 | - | -€511 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €374 | €4,656 | +€4,282 | +1,146% |
| Other operating charges | 640/8 | €3,782 | €2,377 | -€1,405 | -37.2% |
| Gross operating margin | 9900 | €43,275 | -€31,375 | -€74,650 | |
| Operating profit (loss) | 9901 | €39,119 | -€38,408 | -€77,527 | |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €147 | €1,238 | +€1,091 | +742% |
| Recurring financial charges | 65 | €147 | €1,238 | +€1,091 | +742% |
| Profit (loss) for the period before taxes | 9903 | €38,972 | -€39,640 | -€78,612 | |
| Income taxes | 67/77 | €8,486 | - | -€8,486 | |
| Profit (loss) for the period | 9904 | €30,485 | -€39,640 | -€70,125 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,485 | -€39,640 | -€70,125 |
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 14 October 2026 via checked.be.