YOOL CONSULTING: 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.
YOOL CONSULTING
Largest movements
- Cash +€6,698
up €6,698 (+5.8%), from €116,260 to €122,959
mainly Net result for the year (+€72,874) and Other debts (+€12,825)
- Receivables within one year -€5,245
down €5,245 (-24.2%), from €21,694 to €16,449
- Current investments +€3,839
up €3,839 (+2.2%), from €178,259 to €182,098
- Other debts +€12,825
up €12,825 (+19.9%), from €64,320 to €77,145
- Reserves -€12,174
down €12,174 (-5.5%), from €220,000 to €207,826
- Tax, wage and social debts +€10,933
up €10,933 (+181.3%), from €6,031 to €16,964
- Profit (loss) carried forward -€4,952
down €4,952 (-100.0%), from €4,952 to €0
No income-statement line moved by more than 1% of the activity.
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.
Cash bridge derived
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 | €321,267 | €325,412 | +€4,144 | +1.3% |
| Fixed assets | 21/28 | €2,882 | €3,295 | +€413 | +14.3% |
| Tangible fixed assets | 22/27 | €1,542 | €1,955 | +€413 | +26.8% |
| Plant, machinery and equipment | 23 | €1,542 | €1,955 | +€413 | +26.8% |
| Financial fixed assets | 28 | €1,340 | €1,340 | = | 0.0% |
| Current assets | 29/58 | €318,385 | €322,116 | +€3,731 | +1.2% |
| Amounts receivable within one year | 40/41 | €21,694 | €16,449 | -€5,245 | -24.2% |
| Trade receivables | 40 | €21,694 | €16,449 | -€5,245 | -24.2% |
| Current investments | 50/53 | €178,259 | €182,098 | +€3,839 | +2.2% |
| Cash at bank and in hand | 54/58 | €116,260 | €122,959 | +€6,698 | +5.8% |
| Deferred charges and accrued income | 490/1 | €2,172 | €610 | -€1,562 | -71.9% |
| Total equity and liabilities | 10/49 | €321,267 | €325,412 | +€4,144 | +1.3% |
| Equity | 10/15 | €243,552 | €226,426 | -€17,126 | -7.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €220,000 | €207,826 | -€12,174 | -5.5% |
| Distributable reserves | 133 | €220,000 | €207,826 | -€12,174 | -5.5% |
| Profit (loss) carried forward | 14 | €4,952 | €0 | -€4,952 | -100.0% |
| Amounts payable | 17/49 | €77,715 | €98,986 | +€21,271 | +27.4% |
| Amounts payable within one year | 42/48 | €75,715 | €96,986 | +€21,271 | +28.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €1,661 | €1,655 | -€6 | -0.4% |
| Credit institutions | 430/8 | €1,661 | €1,655 | -€6 | -0.4% |
| Trade debts | 44 | €3,703 | €1,221 | -€2,482 | -67.0% |
| Suppliers | 440/4 | €3,703 | €1,221 | -€2,482 | -67.0% |
| Taxes, remuneration and social security | 45 | €6,031 | €16,964 | +€10,933 | +181.3% |
| Taxes | 450/3 | €6,031 | €16,964 | +€10,933 | +181.3% |
| Other amounts payable | 47/48 | €64,320 | €77,145 | +€12,825 | +19.9% |
| Accrued charges and deferred income | 492/3 | €2,000 | €2,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €619 | €1,101 | +€483 | +78.0% |
| Other operating charges | 640/8 | €1,084 | €1,034 | -€50 | -4.6% |
| Gross operating margin | 9900 | €97,075 | €96,914 | -€161 | -0.2% |
| Operating profit (loss) | 9901 | €95,373 | €94,779 | -€593 | -0.6% |
| Financial income | 75/76B | €259 | €591 | +€332 | +128.0% |
| Recurring financial income | 75 | €259 | €591 | +€332 | +128.0% |
| Financial charges | 65/66B | €1,047 | €1,040 | -€7 | -0.7% |
| Recurring financial charges | 65 | €1,047 | €1,040 | -€7 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | €94,585 | €94,330 | -€255 | -0.3% |
| Income taxes | 67/77 | €20,938 | €21,457 | +€519 | +2.5% |
| Profit (loss) for the period | 9904 | €73,647 | €72,874 | -€774 | -1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €73,647 | €72,874 | -€774 | -1.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.