YMACONSULT: what changed
Two fiscal 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.
YMACONSULT
Largest movements
- Tangible fixed assets +€321,438
up €321,438 (+155.5%), from €206,695 to €528,133
of which Assets under construction and advance payments: +€359,975
- Receivables within one year +€13,837
up €13,837 (+93.9%), from €14,738 to €28,575
of which Other amounts receivable: +€10,473
- Cash +€7,599
up €7,599 (+74.1%), from €10,257 to €17,856
mainly Debts after one year (+€331,932) and Depreciation (+€41,956)
- Debts after one year +€331,932
up €331,932 (+377.6%), from €87,908 to €419,839
- Reserves +€25,096
up €25,096 (+56.9%), from €44,092 to €69,188
- Current portion of long-term debt -€16,452
down €16,452 (-37.0%), from €44,496 to €28,043
- Tax, wage and social debts -€13,143
down €13,143 (-98.8%), from €13,304 to €161
- Other debts +€12,156
up €12,156 (+37.7%), from €32,270 to €44,426
- Gross operating margin +€18,393
up €18,393 (+27.5%), from €66,949 to €85,342
- Depreciation +€13,163
up €13,163 (+45.7%), from €28,793 to €41,956
- Financial charges +€12,248
up €12,248 (+231.3%), from €5,294 to €17,543
- Taxes -€6,972
down €6,972 (-97.7%), from €7,134 to €161
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.
Cash bridge derived
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 | €233,662 | €574,904 | +€341,242 | +146.0% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €206,695 | €528,133 | +€321,438 | +155.5% |
| Tangible fixed assets | 22/27 | €206,695 | €528,133 | +€321,438 | +155.5% |
| Land and buildings | 22 | €186,157 | €165,000 | -€21,157 | -11.4% |
| Furniture and vehicles | 24 | €20,538 | €3,158 | -€17,380 | -84.6% |
| Assets under construction and advance payments | 27 | - | €359,975 | +€359,975 | |
| Current assets | 29/58 | €26,967 | €46,770 | +€19,804 | +73.4% |
| Amounts receivable within one year | 40/41 | €14,738 | €28,575 | +€13,837 | +93.9% |
| Trade receivables | 40 | €14,738 | €18,102 | +€3,364 | +22.8% |
| Other amounts receivable | 41 | - | €10,473 | +€10,473 | |
| Cash at bank and in hand | 54/58 | €10,257 | €17,856 | +€7,599 | +74.1% |
| Deferred charges and accrued income | 490/1 | €1,972 | €339 | -€1,633 | -82.8% |
| Total equity and liabilities | 10/49 | €233,662 | €574,904 | +€341,242 | +146.0% |
| Equity | 10/15 | €54,092 | €79,188 | +€25,096 | +46.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €44,092 | €69,188 | +€25,096 | +56.9% |
| Distributable reserves | 133 | €44,092 | €69,188 | +€25,096 | +56.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €179,570 | €495,716 | +€316,146 | +176.1% |
| Amounts payable after more than one year | 17 | €87,908 | €419,839 | +€331,932 | +377.6% |
| Financial debts | 170/4 | €87,908 | €419,839 | +€331,932 | +377.6% |
| Amounts payable within one year | 42/48 | €90,722 | €73,077 | -€17,645 | -19.4% |
| Current portion of amounts payable after more than one year | 42 | €44,496 | €28,043 | -€16,452 | -37.0% |
| Financial debts | 43 | €285 | €0 | -€285 | -100.0% |
| Credit institutions | 430/8 | €285 | €0 | -€285 | -100.0% |
| Trade debts | 44 | €367 | €446 | +€79 | +21.5% |
| Suppliers | 440/4 | €367 | €446 | +€79 | +21.5% |
| Taxes, remuneration and social security | 45 | €13,304 | €161 | -€13,143 | -98.8% |
| Taxes | 450/3 | €13,304 | €161 | -€13,143 | -98.8% |
| Other amounts payable | 47/48 | €32,270 | €44,426 | +€12,156 | +37.7% |
| Accrued charges and deferred income | 492/3 | €941 | €2,800 | +€1,859 | +197.7% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,793 | €41,956 | +€13,163 | +45.7% |
| Other operating charges | 640/8 | €796 | €587 | -€209 | -26.3% |
| Gross operating margin | 9900 | €66,949 | €85,342 | +€18,393 | +27.5% |
| Operating profit (loss) | 9901 | €37,360 | €42,799 | +€5,439 | +14.6% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €5,294 | €17,543 | +€12,248 | +231.3% |
| Recurring financial charges | 65 | €5,294 | €17,543 | +€12,248 | +231.3% |
| Profit (loss) for the period before taxes | 9903 | €32,066 | €25,257 | -€6,809 | -21.2% |
| Income taxes | 67/77 | €7,134 | €161 | -€6,972 | -97.7% |
| Profit (loss) for the period | 9904 | €24,932 | €25,096 | +€164 | +0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €24,932 | €25,096 | +€164 | +0.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.