YopoConsulting: 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.
YopoConsulting
Largest movements
- Receivables after one year +€26,750
new in 2025: €26,750
- Cash -€19,444
down €19,444 (-18.6%), from €104,293 to €84,849
mainly Contributions, distributions and other (-€45,000) and Receivables after one year (-€26,750)
- Tangible fixed assets +€8,777
up €8,777 (+114%), from €7,701 to €16,478
- Receivables within one year +€4,775
up €4,775 (+34.8%), from €13,723 to €18,497
of which Other amounts receivable: +€2,480
- Other debts +€30,707
up €30,707 (+4,760%), from €645 to €31,353
- Tax, wage and social debts -€9,649
down €9,649 (-52.7%), from €18,326 to €8,677
- Gross operating margin +€19,903
up €19,903 (+44.6%), from €44,642 to €64,545
- Taxes +€3,193
up €3,193 (+34.3%), from €9,319 to €12,512
- Depreciation +€1,815
up €1,815 (+43.3%), from €4,187 to €6,002
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 | €128,346 | €149,827 | +€21,482 | +16.7% |
| Fixed assets | 21/28 | €9,752 | €18,529 | +€8,777 | +90.0% |
| Tangible fixed assets | 22/27 | €7,701 | €16,478 | +€8,777 | +114% |
| Furniture and vehicles | 24 | €7,701 | €16,478 | +€8,777 | +114% |
| Financial fixed assets | 28 | €2,052 | €2,052 | = | 0.0% |
| Current assets | 29/58 | €118,593 | €131,298 | +€12,705 | +10.7% |
| Amounts receivable after more than one year | 29 | - | €26,750 | +€26,750 | |
| Other amounts receivable | 291 | - | €26,750 | +€26,750 | |
| Amounts receivable within one year | 40/41 | €13,723 | €18,497 | +€4,775 | +34.8% |
| Trade receivables | 40 | €13,711 | €16,006 | +€2,295 | +16.7% |
| Other amounts receivable | 41 | €11 | €2,491 | +€2,480 | +21,619% |
| Cash at bank and in hand | 54/58 | €104,293 | €84,849 | -€19,444 | -18.6% |
| Deferred charges and accrued income | 490/1 | €578 | €1,202 | +€624 | +108% |
| Total equity and liabilities | 10/49 | €128,346 | €149,827 | +€21,482 | +16.7% |
| Equity | 10/15 | €108,086 | €108,001 | -€86 | -0.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €104,086 | €104,001 | -€86 | -0.1% |
| Amounts payable | 17/49 | €20,259 | €41,827 | +€21,567 | +106% |
| Amounts payable within one year | 42/48 | €20,259 | €41,827 | +€21,567 | +106% |
| Trade debts | 44 | €1,288 | €1,797 | +€509 | +39.5% |
| Suppliers | 440/4 | €1,288 | €1,797 | +€509 | +39.5% |
| Taxes, remuneration and social security | 45 | €18,326 | €8,677 | -€9,649 | -52.7% |
| Taxes | 450/3 | €18,326 | €8,677 | -€9,649 | -52.7% |
| Other amounts payable | 47/48 | €645 | €31,353 | +€30,707 | +4,760% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,187 | €6,002 | +€1,815 | +43.3% |
| Other operating charges | 640/8 | €905 | €1,163 | +€258 | +28.5% |
| Gross operating margin | 9900 | €44,642 | €64,545 | +€19,903 | +44.6% |
| Operating profit (loss) | 9901 | €39,549 | €57,379 | +€17,830 | +45.1% |
| Financial income | 75/76B | €1 | €350 | +€349 | +42,080% |
| Recurring financial income | 75 | €1 | €13 | +€12 | +1,433% |
| Non-recurring financial income | 76B | - | €337 | +€337 | |
| Financial charges | 65/66B | €687 | €304 | -€383 | -55.8% |
| Recurring financial charges | 65 | €687 | €304 | -€383 | -55.8% |
| Profit (loss) for the period before taxes | 9903 | €38,863 | €57,426 | +€18,563 | +47.8% |
| Income taxes | 67/77 | €9,319 | €12,512 | +€3,193 | +34.3% |
| Profit (loss) for the period | 9904 | €29,545 | €44,914 | +€15,370 | +52.0% |
| Profit (loss) for the period to be appropriated | 9905 | €29,545 | €44,914 | +€15,370 | +52.0% |
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 20 October 2026 via checked.be.