YNS CONSULTING: 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.
YNS CONSULTING
Largest movements
- Cash -€10,820
down €10,820 (-83.5%), from €12,959 to €2,139
mainly Net result for the year (-€14,658) and Receivables within one year (-€10,057)
- Receivables within one year +€10,057
up €10,057 (+433%), from €2,324 to €12,381
of which Trade receivables: +€12,074
- Deferred charges and accrued income -€2,310
no longer reported in 2024 (was €2,310)
- Tangible fixed assets -€1,080
down €1,080 (-63.4%), from €1,702 to €623
of which Other tangible fixed assets: -€830
- Profit (loss) carried forward -€14,658
down €14,658 (-70.3%), from -€20,854 to -€35,512
- Other debts +€13,440
up €13,440 (+112%), from €11,966 to €25,405
- Tax, wage and social debts +€4,194
up €4,194 (+41.3%), from €10,145 to €14,339
of which Taxes: +€4,663
- Trade debts -€4,038
down €4,038 (-56.3%), from €7,166 to €3,128
- Short-term financial debts -€3,090
no longer reported in 2024 (was €3,090)
- Staff costs -€36,731
down €36,731 (-77.8%), from €47,234 to €10,503
- Gross operating margin -€25,368
down €25,368, from €22,374 to -€2,993
- Other operating charges -€1,592
no longer reported in 2024 (was €1,592)
- Depreciation -€609
down €609 (-36.0%), from €1,688 to €1,080
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 | €19,573 | €15,420 | -€4,153 | -21.2% |
| Fixed assets | 21/28 | €1,980 | €900 | -€1,080 | -54.5% |
| Tangible fixed assets | 22/27 | €1,702 | €623 | -€1,080 | -63.4% |
| Furniture and vehicles | 24 | €250 | - | -€250 | |
| Other tangible fixed assets | 26 | €1,453 | €623 | -€830 | -57.1% |
| Financial fixed assets | 28 | €278 | €278 | = | 0.0% |
| Current assets | 29/58 | €17,593 | €14,520 | -€3,073 | -17.5% |
| Amounts receivable within one year | 40/41 | €2,324 | €12,381 | +€10,057 | +433% |
| Trade receivables | 40 | - | €12,074 | +€12,074 | |
| Other amounts receivable | 41 | €2,324 | €307 | -€2,017 | -86.8% |
| Cash at bank and in hand | 54/58 | €12,959 | €2,139 | -€10,820 | -83.5% |
| Deferred charges and accrued income | 490/1 | €2,310 | - | -€2,310 | |
| Total equity and liabilities | 10/49 | €19,573 | €15,420 | -€4,153 | -21.2% |
| Equity | 10/15 | -€12,794 | -€27,452 | -€14,658 | -115% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,854 | -€35,512 | -€14,658 | -70.3% |
| Amounts payable | 17/49 | €32,367 | €42,872 | +€10,506 | +32.5% |
| Amounts payable within one year | 42/48 | €32,367 | €42,872 | +€10,506 | +32.5% |
| Financial debts | 43 | €3,090 | - | -€3,090 | |
| Credit institutions | 430/8 | €3,090 | - | -€3,090 | |
| Trade debts | 44 | €7,166 | €3,128 | -€4,038 | -56.3% |
| Suppliers | 440/4 | €7,166 | €3,128 | -€4,038 | -56.3% |
| Taxes, remuneration and social security | 45 | €10,145 | €14,339 | +€4,194 | +41.3% |
| Taxes | 450/3 | €4,342 | €9,005 | +€4,663 | +107% |
| Remuneration and social security | 454/9 | €5,803 | €5,334 | -€469 | -8.1% |
| Other amounts payable | 47/48 | €11,966 | €25,405 | +€13,440 | +112% |
| Remuneration, social security and pensions | 62 | €47,234 | €10,503 | -€36,731 | -77.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,688 | €1,080 | -€609 | -36.0% |
| Other operating charges | 640/8 | €1,592 | - | -€1,592 | |
| Gross operating margin | 9900 | €22,374 | -€2,993 | -€25,368 | |
| Operating profit (loss) | 9901 | -€28,140 | -€14,576 | +€13,564 | +48.2% |
| Financial charges | 65/66B | €35 | €82 | +€47 | +134% |
| Recurring financial charges | 65 | €35 | €82 | +€47 | +134% |
| Profit (loss) for the period before taxes | 9903 | -€28,175 | -€14,658 | +€13,517 | +48.0% |
| Income taxes | 67/77 | €72 | - | -€72 | |
| Profit (loss) for the period | 9904 | -€28,246 | -€14,658 | +€13,588 | +48.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,246 | -€14,658 | +€13,588 | +48.1% |
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 13 October 2026 via checked.be.