YourPartner 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.
YourPartner Consulting
Largest movements
- Receivables within one year -€77,665
down €77,665 (-83.6%), from €92,887 to €15,222
of which Trade receivables: -€78,570
- Cash +€24,293
up €24,293 (+52.3%), from €46,492 to €70,785
mainly Receivables within one year (+€77,665) and Net result for the year (+€52,141)
- Trade debts -€87,997
down €87,997 (-95.2%), from €92,476 to €4,479
- Reserves +€52,141
up €52,141 (+295%), from €17,696 to €69,837
- Accrued charges and deferred income -€24,000
down €24,000 (-100%), from €24,000 to €0
- Tax, wage and social debts +€8,916
up €8,916 (+154%), from €5,777 to €14,693
- Gross operating margin +€50,143
up €50,143 (+240%), from €20,927 to €71,070
- Taxes +€9,059
up €9,059 (+165%), from €5,477 to €14,536
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 | €141,275 | €90,010 | -€51,265 | -36.3% |
| Fixed assets | 21/28 | €1,896 | €4,002 | +€2,107 | +111% |
| Tangible fixed assets | 22/27 | €1,896 | €3,263 | +€1,367 | +72.1% |
| Plant, machinery and equipment | 23 | €1,896 | €453 | -€1,443 | -76.1% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | - | €2,810 | +€2,810 | |
| Financial fixed assets | 28 | - | €740 | +€740 | |
| Current assets | 29/58 | €139,379 | €86,007 | -€53,372 | -38.3% |
| Amounts receivable within one year | 40/41 | €92,887 | €15,222 | -€77,665 | -83.6% |
| Trade receivables | 40 | €92,000 | €13,430 | -€78,570 | -85.4% |
| Other amounts receivable | 41 | €887 | €1,792 | +€905 | +102% |
| Cash at bank and in hand | 54/58 | €46,492 | €70,785 | +€24,293 | +52.3% |
| Total equity and liabilities | 10/49 | €141,275 | €90,010 | -€51,265 | -36.3% |
| Equity | 10/15 | €18,696 | €70,837 | +€52,141 | +279% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €17,696 | €69,837 | +€52,141 | +295% |
| Distributable reserves | 133 | €17,696 | €69,837 | +€52,141 | +295% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €122,579 | €19,172 | -€103,406 | -84.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €98,579 | €19,172 | -€79,406 | -80.6% |
| Trade debts | 44 | €92,476 | €4,479 | -€87,997 | -95.2% |
| Suppliers | 440/4 | €92,476 | €4,479 | -€87,997 | -95.2% |
| Taxes, remuneration and social security | 45 | €5,777 | €14,693 | +€8,916 | +154% |
| Taxes | 450/3 | €5,777 | €14,693 | +€8,916 | +154% |
| Other amounts payable | 47/48 | €326 | €0 | -€326 | -100% |
| Accrued charges and deferred income | 492/3 | €24,000 | €0 | -€24,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,550 | €2,133 | +€583 | +37.6% |
| Other operating charges | 640/8 | €794 | €697 | -€97 | -12.2% |
| Non-recurring operating charges | 66A | €245 | €0 | -€245 | -100% |
| Gross operating margin | 9900 | €20,927 | €71,070 | +€50,143 | +240% |
| Operating profit (loss) | 9901 | €18,338 | €68,240 | +€49,902 | +272% |
| Financial income | 75/76B | €111 | €219 | +€108 | +97.1% |
| Recurring financial income | 75 | €111 | €219 | +€108 | +97.1% |
| Financial charges | 65/66B | €2,279 | €1,782 | -€497 | -21.8% |
| Recurring financial charges | 65 | €2,279 | €1,782 | -€497 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | €16,170 | €66,677 | +€50,507 | +312% |
| Income taxes | 67/77 | €5,477 | €14,536 | +€9,059 | +165% |
| Profit (loss) for the period | 9904 | €10,693 | €52,141 | +€41,448 | +388% |
| Profit (loss) for the period to be appropriated | 9905 | €10,693 | €52,141 | +€41,448 | +388% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.