YMT-Consult.: 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.
YMT-Consult.
Largest movements
- Current investments +€150,000
new in 2026: €150,000
- Cash -€30,641
down €30,641 (-44.8%), from €68,457 to €37,815
mainly Current investments (-€150,000) and Trade debts (-€2,055)
- Deferred charges and accrued income -€4,570
down €4,570 (-32.8%), from €13,953 to €9,383
- Reserves +€94,106
up €94,106 (+133.9%), from €70,292 to €164,398
- Tax, wage and social debts +€22,799
up €22,799 (+90.3%), from €25,239 to €48,038
- Gross operating margin +€36,908
up €36,908 (+37.7%), from €97,893 to €134,800
- Taxes +€11,332
up €11,332 (+41.7%), from €27,195 to €38,527
- Financial charges +€2,406
up €2,406 (+753.7%), from €319 to €2,726
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €103,473 | €217,769 | +€114,295 | +110.5% |
| Current assets | 29/58 | €103,473 | €217,769 | +€114,295 | +110.5% |
| Amounts receivable within one year | 40/41 | €21,064 | €20,570 | -€494 | -2.3% |
| Trade receivables | 40 | €20,570 | €20,570 | = | 0.0% |
| Other amounts receivable | 41 | €494 | €0 | -€494 | -100.0% |
| Current investments | 50/53 | - | €150,000 | +€150,000 | |
| Cash at bank and in hand | 54/58 | €68,457 | €37,815 | -€30,641 | -44.8% |
| Deferred charges and accrued income | 490/1 | €13,953 | €9,383 | -€4,570 | -32.8% |
| Total equity and liabilities | 10/49 | €103,473 | €217,769 | +€114,295 | +110.5% |
| Equity | 10/15 | €74,792 | €168,898 | +€94,106 | +125.8% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Reserves | 13 | €70,292 | €164,398 | +€94,106 | +133.9% |
| Distributable reserves | 133 | €70,292 | €164,398 | +€94,106 | +133.9% |
| Amounts payable | 17/49 | €28,681 | €48,871 | +€20,189 | +70.4% |
| Amounts payable within one year | 42/48 | €28,681 | €48,871 | +€20,189 | +70.4% |
| Trade debts | 44 | €2,698 | €643 | -€2,055 | -76.2% |
| Suppliers | 440/4 | €2,698 | €643 | -€2,055 | -76.2% |
| Taxes, remuneration and social security | 45 | €25,239 | €48,038 | +€22,799 | +90.3% |
| Taxes | 450/3 | €25,239 | €48,038 | +€22,799 | +90.3% |
| Other amounts payable | 47/48 | €745 | €190 | -€555 | -74.5% |
| Other operating charges | 640/8 | €87 | €783 | +€696 | +803.3% |
| Gross operating margin | 9900 | €97,893 | €134,800 | +€36,908 | +37.7% |
| Operating profit (loss) | 9901 | €97,806 | €134,018 | +€36,212 | +37.0% |
| Financial income | 75/76B | - | €1,341 | +€1,341 | |
| Recurring financial income | 75 | - | €1,341 | +€1,341 | |
| Financial charges | 65/66B | €319 | €2,726 | +€2,406 | +753.7% |
| Recurring financial charges | 65 | €319 | €2,726 | +€2,406 | +753.7% |
| Profit (loss) for the period before taxes | 9903 | €97,487 | €132,633 | +€35,147 | +36.1% |
| Income taxes | 67/77 | €27,195 | €38,527 | +€11,332 | +41.7% |
| Profit (loss) for the period | 9904 | €70,292 | €94,106 | +€23,814 | +33.9% |
| Profit (loss) for the period to be appropriated | 9905 | €70,292 | €94,106 | +€23,814 | +33.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.