YPconsilium: 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.
YPconsilium
Largest movements
- Receivables within one year +€8,654
up €8,654 (+16.0%), from €54,115 to €62,770
of which Trade receivables: +€10,358
- Tangible fixed assets +€6,544
up €6,544 (+101%), from €6,475 to €13,019
of which Furniture and vehicles: +€6,223
- Financial fixed assets -€1,801
down €1,801 (-74.1%), from €2,430 to €629
- Intangible fixed assets -€1,111
down €1,111 (-4.5%), from €24,488 to €23,377
- Cash -€1,066
down €1,066 (-100%), from €1,066 to €0
mainly Net result for the year (-€47,476) and Investment in fixed assets (net) (-€14,545)
- Profit (loss) carried forward -€47,476
down €47,476 (-15.3%), from -€309,722 to -€357,198
- Trade debts +€26,081
up €26,081 (+55.6%), from €46,922 to €73,003
- Tax, wage and social debts +€21,231
up €21,231 (+175%), from €12,149 to €33,379
of which Remuneration and social security: +€18,773
- Other debts +€13,628
up €13,628 (+4.5%), from €305,933 to €319,560
- Current portion of long-term debt -€1,593
down €1,593 (-100%), from €1,593 to €0
- Gross operating margin +€86,612
up €86,612 (+1,081%), from €8,016 to €94,627
- Depreciation -€6,467
down €6,467 (-37.2%), from €17,380 to €10,913
- Staff costs +€3,953
up €3,953 (+3.3%), from €120,246 to €124,199
- Other operating charges -€1,459
down €1,459 (-27.6%), from €5,276 to €3,818
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 | €94,612 | €104,894 | +€10,282 | +10.9% |
| Fixed assets | 21/28 | €33,393 | €37,025 | +€3,632 | +10.9% |
| Intangible fixed assets | 21 | €24,488 | €23,377 | -€1,111 | -4.5% |
| Tangible fixed assets | 22/27 | €6,475 | €13,019 | +€6,544 | +101% |
| Land and buildings | 22 | €1,952 | €1,561 | -€390 | -20.0% |
| Plant, machinery and equipment | 23 | €748 | €334 | -€414 | -55.3% |
| Furniture and vehicles | 24 | €3,775 | €9,998 | +€6,223 | +165% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | - | €1,125 | +€1,125 | |
| Financial fixed assets | 28 | €2,430 | €629 | -€1,801 | -74.1% |
| Current assets | 29/58 | €61,219 | €67,869 | +€6,651 | +10.9% |
| Amounts receivable within one year | 40/41 | €54,115 | €62,770 | +€8,654 | +16.0% |
| Trade receivables | 40 | €52,024 | €62,382 | +€10,358 | +19.9% |
| Other amounts receivable | 41 | €2,091 | €387 | -€1,704 | -81.5% |
| Cash at bank and in hand | 54/58 | €1,066 | €0 | -€1,066 | -100% |
| Deferred charges and accrued income | 490/1 | €6,038 | €5,100 | -€938 | -15.5% |
| Total equity and liabilities | 10/49 | €94,612 | €104,894 | +€10,282 | +10.9% |
| Equity | 10/15 | -€278,652 | -€326,128 | -€47,476 | -17.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €30,070 | €30,070 | = | 0.0% |
| Distributable reserves | 133 | €30,070 | €30,070 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€309,722 | -€357,198 | -€47,476 | -15.3% |
| Amounts payable | 17/49 | €373,263 | €431,022 | +€57,758 | +15.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €373,263 | €431,022 | +€57,758 | +15.5% |
| Current portion of amounts payable after more than one year | 42 | €1,593 | €0 | -€1,593 | -100% |
| Financial debts | 43 | €6,667 | €5,079 | -€1,587 | -23.8% |
| Credit institutions | 430/8 | €6,667 | €5,079 | -€1,587 | -23.8% |
| Trade debts | 44 | €46,922 | €73,003 | +€26,081 | +55.6% |
| Suppliers | 440/4 | €46,922 | €73,003 | +€26,081 | +55.6% |
| Taxes, remuneration and social security | 45 | €12,149 | €33,379 | +€21,231 | +175% |
| Taxes | 450/3 | €6,064 | €8,521 | +€2,457 | +40.5% |
| Remuneration and social security | 454/9 | €6,085 | €24,858 | +€18,773 | +309% |
| Other amounts payable | 47/48 | €305,933 | €319,560 | +€13,628 | +4.5% |
| Non-recurring operating income | 76A | - | €103 | +€103 | |
| Remuneration, social security and pensions | 62 | €120,246 | €124,199 | +€3,953 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,380 | €10,913 | -€6,467 | -37.2% |
| Other operating charges | 640/8 | €5,276 | €3,818 | -€1,459 | -27.6% |
| Gross operating margin | 9900 | €8,016 | €94,627 | +€86,612 | +1,081% |
| Operating profit (loss) | 9901 | -€134,886 | -€44,302 | +€90,584 | +67.2% |
| Financial charges | 65/66B | €3,754 | €2,861 | -€893 | -23.8% |
| Recurring financial charges | 65 | €3,754 | €2,861 | -€893 | -23.8% |
| Profit (loss) for the period before taxes | 9903 | -€138,640 | -€47,162 | +€91,477 | +66.0% |
| Income taxes | 67/77 | €712 | €314 | -€399 | -56.0% |
| Profit (loss) for the period | 9904 | -€139,352 | -€47,476 | +€91,876 | +65.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€139,352 | -€47,476 | +€91,876 | +65.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.