YLN consultants: 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.
YLN consultants
Largest movements
- Tangible fixed assets +€54,520
up €54,520 (+9.3%), from €587,145 to €641,665
of which Furniture and vehicles: +€59,556
- Debts after one year +€26,727
up €26,727 (+44.8%), from €59,610 to €86,337
- Reserves +€18,000
up €18,000 (+31.2%), from €57,755 to €75,755
of which Distributable reserves: +€18,000
- Current portion of long-term debt +€14,961
up €14,961 (+77.5%), from €19,293 to €34,254
- Tax, wage and social debts -€10,532
down €10,532 (-39.7%), from €26,517 to €15,985
of which Remuneration and social security: -€12,877
- Short-term financial debts +€9,750
up €9,750 (+83.4%), from €11,687 to €21,437
- Taxes +€11,895
up €11,895 (+104%), from €11,448 to €23,343
- Depreciation -€9,605
down €9,605 (-56.8%), from €16,910 to €7,306
- Gross operating margin -€2,798
down €2,798 (-4.7%), from €59,616 to €56,818
- Financial charges -€1,326
down €1,326 (-16.9%), from €7,837 to €6,511
- Financial income -€1,093
down €1,093 (-55.2%), from €1,983 to €889
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 | €747,789 | €804,014 | +€56,224 | +7.5% |
| Fixed assets | 21/28 | €587,145 | €641,665 | +€54,520 | +9.3% |
| Tangible fixed assets | 22/27 | €587,145 | €641,665 | +€54,520 | +9.3% |
| Land and buildings | 22 | €583,544 | €579,479 | -€4,065 | -0.7% |
| Plant, machinery and equipment | 23 | €3,195 | €2,223 | -€971 | -30.4% |
| Furniture and vehicles | 24 | €406 | €59,962 | +€59,556 | +14,657% |
| Current assets | 29/58 | €160,645 | €162,349 | +€1,705 | +1.1% |
| Amounts receivable within one year | 40/41 | €160,632 | €162,337 | +€1,705 | +1.1% |
| Trade receivables | 40 | €138,782 | €149,614 | +€10,832 | +7.8% |
| Other amounts receivable | 41 | €21,851 | €12,723 | -€9,127 | -41.8% |
| Cash at bank and in hand | 54/58 | €12 | €12 | = | 0.0% |
| Total equity and liabilities | 10/49 | €747,789 | €804,014 | +€56,224 | +7.5% |
| Equity | 10/15 | €506,592 | €524,654 | +€18,062 | +3.6% |
| Contributions | 10/11 | €18,500 | €18,500 | = | 0.0% |
| Revaluation surpluses | 12 | €400,000 | €400,000 | = | 0.0% |
| Reserves | 13 | €57,755 | €75,755 | +€18,000 | +31.2% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €55,900 | €73,900 | +€18,000 | +32.2% |
| Profit (loss) carried forward | 14 | €30,337 | €30,399 | +€62 | +0.2% |
| Amounts payable | 17/49 | €241,197 | €279,360 | +€38,162 | +15.8% |
| Amounts payable after more than one year | 17 | €59,610 | €86,337 | +€26,727 | +44.8% |
| Financial debts | 170/4 | €59,610 | €86,337 | +€26,727 | +44.8% |
| Amounts payable within one year | 42/48 | €181,588 | €193,023 | +€11,435 | +6.3% |
| Current portion of amounts payable after more than one year | 42 | €19,293 | €34,254 | +€14,961 | +77.5% |
| Financial debts | 43 | €11,687 | €21,437 | +€9,750 | +83.4% |
| Credit institutions | 430/8 | €11,687 | €21,437 | +€9,750 | +83.4% |
| Trade debts | 44 | €124,090 | €121,347 | -€2,744 | -2.2% |
| Suppliers | 440/4 | €124,090 | €121,347 | -€2,744 | -2.2% |
| Taxes, remuneration and social security | 45 | €26,517 | €15,985 | -€10,532 | -39.7% |
| Taxes | 450/3 | €13,639 | €15,985 | +€2,346 | +17.2% |
| Remuneration and social security | 454/9 | €12,877 | - | -€12,877 | |
| Non-recurring operating income | 76A | - | €422 | +€422 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,910 | €7,306 | -€9,605 | -56.8% |
| Other operating charges | 640/8 | €2,471 | €2,485 | +€14 | +0.6% |
| Gross operating margin | 9900 | €59,616 | €56,818 | -€2,798 | -4.7% |
| Operating profit (loss) | 9901 | €40,234 | €47,027 | +€6,793 | +16.9% |
| Financial income | 75/76B | €1,983 | €889 | -€1,093 | -55.2% |
| Recurring financial income | 75 | €1,983 | €889 | -€1,093 | -55.2% |
| Financial charges | 65/66B | €7,837 | €6,511 | -€1,326 | -16.9% |
| Recurring financial charges | 65 | €7,837 | €6,511 | -€1,326 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | €34,379 | €41,405 | +€7,026 | +20.4% |
| Income taxes | 67/77 | €11,448 | €23,343 | +€11,895 | +104% |
| Profit (loss) for the period | 9904 | €22,931 | €18,062 | -€4,869 | -21.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,931 | €18,062 | -€4,869 | -21.2% |
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 26 October 2026 via checked.be.