Ynigo 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.
Ynigo Consult
Largest movements
- Tangible fixed assets +€227,812
up €227,812 (+29,122%), from €782 to €228,594
of which Land and buildings: +€227,240
- Current investments -€90,000
no longer reported in 2025 (was €90,000)
- Cash +€59,523
up €59,523 (+104%), from €57,387 to €116,910
mainly Current investments (+€90,000) and Debts after one year (+€71,896)
- Receivables within one year -€8,549
no longer reported in 2025 (was €8,549)
- Debts after one year +€71,896
new in 2025: €71,896
of which Financial debts: +€71,396
- Profit (loss) carried forward +€55,726
up €55,726 (+51.7%), from €107,879 to €163,605
- Current portion of long-term debt +€35,688
new in 2025: €35,688
- Accrued charges and deferred income +€16,000
new in 2025: €16,000
- Tax, wage and social debts +€12,156
up €12,156 (+26.7%), from €45,489 to €57,645
of which Taxes: +€14,356
- Depreciation +€38,907
up €38,907 (+13,909%), from €280 to €39,187
- Gross operating margin -€28,728
down €28,728 (-20.2%), from €142,094 to €113,366
- Taxes -€17,581
down €17,581 (-52.6%), from €33,411 to €15,830
- Financial charges +€2,287
up €2,287 (+919%), from €249 to €2,536
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 | €156,874 | €349,060 | +€192,187 | +123% |
| Fixed assets | 21/28 | €782 | €228,594 | +€227,812 | +29,122% |
| Tangible fixed assets | 22/27 | €782 | €228,594 | +€227,812 | +29,122% |
| Land and buildings | 22 | - | €227,240 | +€227,240 | |
| Plant, machinery and equipment | 23 | €782 | €1,354 | +€572 | +73.1% |
| Current assets | 29/58 | €156,091 | €120,466 | -€35,626 | -22.8% |
| Amounts receivable within one year | 40/41 | €8,549 | - | -€8,549 | |
| Trade receivables | 40 | €8,549 | - | -€8,549 | |
| Current investments | 50/53 | €90,000 | - | -€90,000 | |
| Cash at bank and in hand | 54/58 | €57,387 | €116,910 | +€59,523 | +104% |
| Deferred charges and accrued income | 490/1 | €155 | €3,556 | +€3,401 | +2,188% |
| Total equity and liabilities | 10/49 | €156,874 | €349,060 | +€192,187 | +123% |
| Equity | 10/15 | €109,879 | €165,605 | +€55,726 | +50.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €107,879 | €163,605 | +€55,726 | +51.7% |
| Amounts payable | 17/49 | €46,994 | €183,455 | +€136,461 | +290% |
| Amounts payable after more than one year | 17 | - | €71,896 | +€71,896 | |
| Financial debts | 170/4 | - | €71,396 | +€71,396 | |
| Other amounts payable | 178/9 | - | €500 | +€500 | |
| Amounts payable within one year | 42/48 | €46,994 | €95,559 | +€48,565 | +103% |
| Current portion of amounts payable after more than one year | 42 | - | €35,688 | +€35,688 | |
| Trade debts | 44 | €1,158 | €1,879 | +€721 | +62.3% |
| Suppliers | 440/4 | €1,158 | €1,879 | +€721 | +62.3% |
| Taxes, remuneration and social security | 45 | €45,489 | €57,645 | +€12,156 | +26.7% |
| Taxes | 450/3 | €43,289 | €57,645 | +€14,356 | +33.2% |
| Remuneration and social security | 454/9 | €2,200 | - | -€2,200 | |
| Other amounts payable | 47/48 | €347 | €347 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €16,000 | +€16,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €280 | €39,187 | +€38,907 | +13,909% |
| Other operating charges | 640/8 | €1,066 | €887 | -€178 | -16.7% |
| Gross operating margin | 9900 | €142,094 | €113,366 | -€28,728 | -20.2% |
| Operating profit (loss) | 9901 | €140,748 | €73,291 | -€67,457 | -47.9% |
| Financial income | 75/76B | €791 | €800 | +€9 | +1.2% |
| Recurring financial income | 75 | €791 | €800 | +€9 | +1.2% |
| Financial charges | 65/66B | €249 | €2,536 | +€2,287 | +919% |
| Recurring financial charges | 65 | €249 | €2,536 | +€2,287 | +919% |
| Profit (loss) for the period before taxes | 9903 | €141,290 | €71,556 | -€69,734 | -49.4% |
| Income taxes | 67/77 | €33,411 | €15,830 | -€17,581 | -52.6% |
| Profit (loss) for the period | 9904 | €107,879 | €55,726 | -€52,154 | -48.3% |
| Profit (loss) for the period to be appropriated | 9905 | €107,879 | €55,726 | -€52,154 | -48.3% |
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 22 October 2026 via checked.be.