YOKA 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.
What changed
YOKA CONSULT
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€20,422
2024 · -€10,794-€9,628
Equity
€175,432
2024 · €195,854-€20,422
Cash
€18
2024 · €2,736-€2,718
Balance sheet total
€295,027
2024 · €322,155-€27,128
Largest movements
Assets
- Tangible fixed assets -€23,709
down €23,709 (-7.7%), from €307,388 to €283,678
of which Furniture and vehicles: -€14,000
Equity and liabilities
- Debts after one year -€21,083
down €21,083 (-36.9%), from €57,131 to €36,048
- Profit (loss) carried forward -€20,422
down €20,422 (-232%), from -€8,794 to -€29,216
- Other debts +€11,471
up €11,471 (+25.6%), from €44,806 to €56,277
Income statement
- Gross operating margin +€3,996
up €3,996 (+105%), from €3,820 to €7,816
- Financial charges -€346
down €346 (-14.2%), from €2,439 to €2,093
- Other operating charges -€110
down €110 (-6.0%), from €1,847 to €1,737
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.
Result 2024
-€10,794
Gross operating margin
+€3,996
Other operating charges
+€110
Other operating items
-€14,000
Financial income
-€67
Financial charges
+€346
Taxes
-€14
Result 2025
-€20,422
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€3,306
Investment
+€14,000
Financing
-€20,024
Cash 2024
€2,736
From operations (derived)
+€3,306
Net result for the year
-€20,422
Depreciation
+€9,709
Receivables within one year
+€847
Deferred charges and accrued income
-€147
Trade debts
+€1,575
Tax, wage and social debts
+€272
Other debts
+€11,471
Investment (derived)
+€14,000
Investment in fixed assets (net)
+€14,000
Financing
-€20,024
Debts after one year
-€21,083
Current portion of long-term debt
+€400
Short-term financial debts
+€659
Cash 2025
€18
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €322,155 | €295,027 | -€27,128 | -8.4% |
| Fixed assets | 21/28 | €312,258 | €288,548 | -€23,709 | -7.6% |
| Tangible fixed assets | 22/27 | €307,388 | €283,678 | -€23,709 | -7.7% |
| Land and buildings | 22 | €293,388 | €283,678 | -€9,709 | -3.3% |
| Furniture and vehicles | 24 | €14,000 | €0 | -€14,000 | -100% |
| Financial fixed assets | 28 | €4,870 | €4,870 | = | 0.0% |
| Current assets | 29/58 | €9,897 | €6,478 | -€3,419 | -34.5% |
| Amounts receivable within one year | 40/41 | €1,159 | €312 | -€847 | -73.1% |
| Trade receivables | 40 | €182 | €312 | +€130 | +71.9% |
| Other amounts receivable | 41 | €978 | €0 | -€978 | -100% |
| Current investments | 50/53 | €4,721 | €4,721 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,736 | €18 | -€2,718 | -99.3% |
| Deferred charges and accrued income | 490/1 | €1,281 | €1,428 | +€147 | +11.5% |
| Total equity and liabilities | 10/49 | €322,155 | €295,027 | -€27,128 | -8.4% |
| Equity | 10/15 | €195,854 | €175,432 | -€20,422 | -10.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €184,648 | €184,648 | = | 0.0% |
| Distributable reserves | 133 | €184,648 | €184,648 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,794 | -€29,216 | -€20,422 | -232% |
| Amounts payable | 17/49 | €126,301 | €119,595 | -€6,706 | -5.3% |
| Amounts payable after more than one year | 17 | €57,131 | €36,048 | -€21,083 | -36.9% |
| Financial debts | 170/4 | €57,131 | €36,048 | -€21,083 | -36.9% |
| Amounts payable within one year | 42/48 | €69,170 | €83,547 | +€14,377 | +20.8% |
| Current portion of amounts payable after more than one year | 42 | €20,683 | €21,083 | +€400 | +1.9% |
| Financial debts | 43 | - | €659 | +€659 | |
| Credit institutions | 430/8 | - | €659 | +€659 | |
| Trade debts | 44 | €681 | €2,256 | +€1,575 | +231% |
| Suppliers | 440/4 | €681 | €2,256 | +€1,575 | +231% |
| Taxes, remuneration and social security | 45 | €3,000 | €3,271 | +€272 | +9.1% |
| Taxes | 450/3 | €3,000 | €3,271 | +€272 | +9.1% |
| Other amounts payable | 47/48 | €44,806 | €56,277 | +€11,471 | +25.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,709 | €9,709 | = | 0.0% |
| Other operating charges | 640/8 | €1,847 | €1,737 | -€110 | -6.0% |
| Non-recurring operating charges | 66A | - | €14,000 | +€14,000 | |
| Gross operating margin | 9900 | €3,820 | €7,816 | +€3,996 | +105% |
| Operating profit (loss) | 9901 | -€7,737 | -€17,631 | -€9,894 | -128% |
| Financial income | 75/76B | €67 | €1 | -€67 | -98.8% |
| Recurring financial income | 75 | €67 | €1 | -€67 | -98.8% |
| Financial charges | 65/66B | €2,439 | €2,093 | -€346 | -14.2% |
| Recurring financial charges | 65 | €2,439 | €2,093 | -€346 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | -€10,109 | -€19,723 | -€9,614 | -95.1% |
| Income taxes | 67/77 | €685 | €699 | +€14 | +2.0% |
| Profit (loss) for the period | 9904 | -€10,794 | -€20,422 | -€9,628 | -89.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,794 | -€20,422 | -€9,628 | -89.2% |
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 1 November 2026 via checked.be.