YOTTA 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.
YOTTA CONSULTING
Largest movements
- Cash +€15,969
up €15,969 (+27.0%), from €59,191 to €75,160
mainly Other debts (+€57,033) and Net result for the year (+€26,378)
- Receivables within one year -€2,602
down €2,602 (-17.8%), from €14,621 to €12,019
of which Trade receivables: -€3,973
- Deferred charges and accrued income +€1,998
up €1,998 (+107%), from €1,874 to €3,871
- Tangible fixed assets -€1,352
down €1,352 (-57.5%), from €2,350 to €998
of which Furniture and vehicles: -€831
- Other debts +€57,033
up €57,033 (+6,505%), from €877 to €57,909
- Reserves -€28,476
down €28,476 (-54.5%), from €52,231 to €23,755
- Tax, wage and social debts -€13,929
down €13,929 (-63.6%), from €21,914 to €7,984
of which Taxes: -€10,518
- Financial charges +€2,138
up €2,138 (+438%), from €488 to €2,626
- Taxes -€915
down €915 (-10.6%), from €8,660 to €7,745
- Depreciation +€442
up €442 (+48.6%), from €910 to €1,352
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 | €78,035 | €92,049 | +€14,014 | +18.0% |
| Fixed assets | 21/28 | €2,350 | €998 | -€1,352 | -57.5% |
| Tangible fixed assets | 22/27 | €2,350 | €998 | -€1,352 | -57.5% |
| Plant, machinery and equipment | 23 | €1,519 | €998 | -€520 | -34.3% |
| Furniture and vehicles | 24 | €831 | - | -€831 | |
| Current assets | 29/58 | €75,685 | €91,051 | +€15,366 | +20.3% |
| Amounts receivable within one year | 40/41 | €14,621 | €12,019 | -€2,602 | -17.8% |
| Trade receivables | 40 | €14,621 | €10,648 | -€3,973 | -27.2% |
| Other amounts receivable | 41 | - | €1,371 | +€1,371 | |
| Cash at bank and in hand | 54/58 | €59,191 | €75,160 | +€15,969 | +27.0% |
| Deferred charges and accrued income | 490/1 | €1,874 | €3,871 | +€1,998 | +107% |
| Total equity and liabilities | 10/49 | €78,035 | €92,049 | +€14,014 | +18.0% |
| Equity | 10/15 | €52,331 | €23,855 | -€28,476 | -54.4% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €52,231 | €23,755 | -€28,476 | -54.5% |
| Distributable reserves | 133 | €52,231 | €23,755 | -€28,476 | -54.5% |
| Amounts payable | 17/49 | €25,704 | €68,194 | +€42,490 | +165% |
| Amounts payable within one year | 42/48 | €25,704 | €68,194 | +€42,490 | +165% |
| Trade debts | 44 | €2,914 | €2,300 | -€614 | -21.1% |
| Suppliers | 440/4 | €2,914 | €2,300 | -€614 | -21.1% |
| Taxes, remuneration and social security | 45 | €21,914 | €7,984 | -€13,929 | -63.6% |
| Taxes | 450/3 | €18,503 | €7,984 | -€10,518 | -56.8% |
| Remuneration and social security | 454/9 | €3,411 | - | -€3,411 | |
| Other amounts payable | 47/48 | €877 | €57,909 | +€57,033 | +6,505% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €910 | €1,352 | +€442 | +48.6% |
| Other operating charges | 640/8 | €344 | €674 | +€330 | +95.9% |
| Gross operating margin | 9900 | €38,726 | €38,563 | -€163 | -0.4% |
| Operating profit (loss) | 9901 | €37,472 | €36,537 | -€935 | -2.5% |
| Financial income | 75/76B | €152 | €212 | +€60 | +39.5% |
| Recurring financial income | 75 | €152 | €212 | +€60 | +39.5% |
| Financial charges | 65/66B | €488 | €2,626 | +€2,138 | +438% |
| Recurring financial charges | 65 | €488 | €2,626 | +€2,138 | +438% |
| Profit (loss) for the period before taxes | 9903 | €37,136 | €34,122 | -€3,013 | -8.1% |
| Income taxes | 67/77 | €8,660 | €7,745 | -€915 | -10.6% |
| Profit (loss) for the period | 9904 | €28,476 | €26,378 | -€2,098 | -7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €28,476 | €26,378 | -€2,098 | -7.4% |
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 24 October 2026 via checked.be.