YMALAYA CONSULT: 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.
YMALAYA CONSULT
Largest movements
- Receivables within one year -€76,836
down €76,836 (-42.7%), from €180,137 to €103,301
of which Trade receivables: -€47,799
- Tangible fixed assets +€47,364
up €47,364 (+1,313%), from €3,607 to €50,971
- Receivables after one year -€33,874
no longer reported in 2024 (was €33,874)
- Cash -€16,669
down €16,669 (-40.7%), from €40,921 to €24,251
mainly Contributions, distributions and other (-€134,350) and Investment in fixed assets (net) (-€59,669)
- Profit (loss) carried forward -€84,319
down €84,319 (-62.8%), from €134,351 to €50,031
- Debts after one year +€27,052
up €27,052 (+132%), from €20,439 to €47,491
- Tax, wage and social debts -€23,956
down €23,956 (-41.1%), from €58,314 to €34,357
of which Taxes: -€20,705
- Current portion of long-term debt -€13,437
down €13,437 (-36.1%), from €37,183 to €23,746
- Other debts +€12,815
up €12,815 (+487%), from €2,630 to €15,445
- Gross operating margin -€122,368
down €122,368 (-58.1%), from €210,787 to €88,419
- Taxes -€26,484
down €26,484 (-65.0%), from €40,776 to €14,292
- Staff costs -€19,951
down €19,951 (-63.3%), from €31,535 to €11,585
- Depreciation +€7,476
up €7,476 (+155%), from €4,829 to €12,305
- Financial income +€2,777
up €2,777 (+319%), from €871 to €3,648
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €263,169 | €183,770 | -€79,399 | -30.2% |
| Fixed assets | 21/28 | €7,457 | €54,821 | +€47,364 | +635% |
| Tangible fixed assets | 22/27 | €3,607 | €50,971 | +€47,364 | +1,313% |
| Furniture and vehicles | 24 | €3,607 | €50,971 | +€47,364 | +1,313% |
| Financial fixed assets | 28 | €3,850 | €3,850 | = | 0.0% |
| Current assets | 29/58 | €255,712 | €128,949 | -€126,763 | -49.6% |
| Amounts receivable after more than one year | 29 | €33,874 | - | -€33,874 | |
| Other amounts receivable | 291 | €33,874 | - | -€33,874 | |
| Amounts receivable within one year | 40/41 | €180,137 | €103,301 | -€76,836 | -42.7% |
| Trade receivables | 40 | €151,097 | €103,298 | -€47,799 | -31.6% |
| Other amounts receivable | 41 | €29,040 | €3 | -€29,037 | -100.0% |
| Cash at bank and in hand | 54/58 | €40,921 | €24,251 | -€16,669 | -40.7% |
| Deferred charges and accrued income | 490/1 | €781 | €1,397 | +€616 | +78.9% |
| Total equity and liabilities | 10/49 | €263,169 | €183,770 | -€79,399 | -30.2% |
| Equity | 10/15 | €136,351 | €52,031 | -€84,319 | -61.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €134,351 | €50,031 | -€84,319 | -62.8% |
| Amounts payable | 17/49 | €126,818 | €131,739 | +€4,920 | +3.9% |
| Amounts payable after more than one year | 17 | €20,439 | €47,491 | +€27,052 | +132% |
| Financial debts | 170/4 | €20,439 | €47,491 | +€27,052 | +132% |
| Amounts payable within one year | 42/48 | €105,380 | €83,248 | -€22,132 | -21.0% |
| Current portion of amounts payable after more than one year | 42 | €37,183 | €23,746 | -€13,437 | -36.1% |
| Trade debts | 44 | €7,253 | €9,700 | +€2,447 | +33.7% |
| Suppliers | 440/4 | €7,253 | €9,700 | +€2,447 | +33.7% |
| Taxes, remuneration and social security | 45 | €58,314 | €34,357 | -€23,956 | -41.1% |
| Taxes | 450/3 | €55,062 | €34,357 | -€20,705 | -37.6% |
| Remuneration and social security | 454/9 | €3,251 | - | -€3,251 | |
| Other amounts payable | 47/48 | €2,630 | €15,445 | +€12,815 | +487% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €31,535 | €11,585 | -€19,951 | -63.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,829 | €12,305 | +€7,476 | +155% |
| Other operating charges | 640/8 | - | €149 | +€149 | |
| Gross operating margin | 9900 | €210,787 | €88,419 | -€122,368 | -58.1% |
| Operating profit (loss) | 9901 | €174,423 | €64,381 | -€110,042 | -63.1% |
| Financial income | 75/76B | €871 | €3,648 | +€2,777 | +319% |
| Recurring financial income | 75 | €871 | €3,648 | +€2,777 | +319% |
| Financial charges | 65/66B | €1,398 | €3,707 | +€2,309 | +165% |
| Recurring financial charges | 65 | €1,398 | €3,707 | +€2,309 | +165% |
| Profit (loss) for the period before taxes | 9903 | €173,896 | €64,322 | -€109,574 | -63.0% |
| Income taxes | 67/77 | €40,776 | €14,292 | -€26,484 | -65.0% |
| Profit (loss) for the period | 9904 | €133,120 | €50,031 | -€83,090 | -62.4% |
| Profit (loss) for the period to be appropriated | 9905 | €133,120 | €50,031 | -€83,090 | -62.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.