YOUNG-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.
YOUNG-CONSULTING
Largest movements
- Receivables within one year -€133,289
down €133,289 (-92.4%), from €144,212 to €10,923
of which Other amounts receivable: -€133,870
- Cash -€8,998
down €8,998 (-8.5%), from €105,245 to €96,246
mainly Contributions, distributions and other (-€200,000) and Other debts (-€2,270)
- Tangible fixed assets -€4,232
down €4,232 (-21.3%), from €19,840 to €15,607
- Reserves -€146,347
down €146,347 (-66.5%), from €220,072 to €73,725
- Gross operating margin +€12,765
up €12,765 (+21.7%), from €58,780 to €71,544
- Financial income -€2,793
down €2,793 (-44.0%), from €6,343 to €3,551
- Taxes +€1,904
up €1,904 (+15.3%), from €12,404 to €14,308
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 | €269,296 | €122,776 | -€146,520 | -54.4% |
| Fixed assets | 21/28 | €19,840 | €15,607 | -€4,232 | -21.3% |
| Tangible fixed assets | 22/27 | €19,840 | €15,607 | -€4,232 | -21.3% |
| Furniture and vehicles | 24 | €19,840 | €15,607 | -€4,232 | -21.3% |
| Current assets | 29/58 | €249,457 | €107,169 | -€142,288 | -57.0% |
| Amounts receivable within one year | 40/41 | €144,212 | €10,923 | -€133,289 | -92.4% |
| Trade receivables | 40 | €8,125 | €8,706 | +€580 | +7.1% |
| Other amounts receivable | 41 | €136,087 | €2,217 | -€133,870 | -98.4% |
| Cash at bank and in hand | 54/58 | €105,245 | €96,246 | -€8,998 | -8.5% |
| Total equity and liabilities | 10/49 | €269,296 | €122,776 | -€146,520 | -54.4% |
| Equity | 10/15 | €223,072 | €76,725 | -€146,347 | -65.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €220,072 | €73,725 | -€146,347 | -66.5% |
| Distributable reserves | 133 | €220,072 | €73,725 | -€146,347 | -66.5% |
| Amounts payable | 17/49 | €46,224 | €46,051 | -€173 | -0.4% |
| Amounts payable within one year | 42/48 | €46,224 | €46,051 | -€173 | -0.4% |
| Trade debts | 44 | €1,224 | €1,287 | +€63 | +5.2% |
| Suppliers | 440/4 | €1,224 | €1,287 | +€63 | +5.2% |
| Taxes, remuneration and social security | 45 | - | €2,033 | +€2,033 | |
| Taxes | 450/3 | - | €2,033 | +€2,033 | |
| Other amounts payable | 47/48 | €45,000 | €42,730 | -€2,270 | -5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,684 | €6,388 | +€704 | +12.4% |
| Other operating charges | 640/8 | €945 | €671 | -€274 | -29.0% |
| Gross operating margin | 9900 | €58,780 | €71,544 | +€12,765 | +21.7% |
| Operating profit (loss) | 9901 | €52,150 | €64,485 | +€12,335 | +23.7% |
| Financial income | 75/76B | €6,343 | €3,551 | -€2,793 | -44.0% |
| Recurring financial income | 75 | €6,343 | €3,551 | -€2,793 | -44.0% |
| Financial charges | 65/66B | €77 | €75 | -€1 | -1.3% |
| Recurring financial charges | 65 | €77 | €75 | -€1 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | €58,417 | €67,960 | +€9,543 | +16.3% |
| Income taxes | 67/77 | €12,404 | €14,308 | +€1,904 | +15.3% |
| Profit (loss) for the period | 9904 | €46,013 | €53,653 | +€7,640 | +16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €46,013 | €53,653 | +€7,640 | +16.6% |
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 21 October 2026 via checked.be.