YPL 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.
YPL CONSULTING
Largest movements
- Tangible fixed assets +€37,036
up €37,036 (+19,460%), from €190 to €37,226
- Cash -€23,919
down €23,919 (-39.1%), from €61,231 to €37,311
mainly Investment in fixed assets (net) (-€38,275) and Tax, wage and social debts (-€10,087)
- Receivables within one year -€9,714
down €9,714 (-73.0%), from €13,312 to €3,598
of which Trade receivables: -€12,409
- Deferred charges and accrued income +€1,020
new in 2025: €1,020
- Profit (loss) carried forward +€16,133
up €16,133 (+28.8%), from €55,997 to €72,130
- Tax, wage and social debts -€10,087
down €10,087 (-79.7%), from €12,656 to €2,569
- Other debts -€1,581
down €1,581 (-59.5%), from €2,659 to €1,077
- Gross operating margin -€31,488
down €31,488 (-55.2%), from €57,052 to €25,564
- Taxes -€8,171
down €8,171 (-57.3%), from €14,267 to €6,096
- Staff costs -€878
down €878 (-44.1%), from €1,992 to €1,114
- Depreciation +€750
up €750 (+153%), from €489 to €1,239
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 | €74,733 | €79,155 | +€4,422 | +5.9% |
| Fixed assets | 21/28 | €190 | €37,226 | +€37,036 | +19,460% |
| Tangible fixed assets | 22/27 | €190 | €37,226 | +€37,036 | +19,460% |
| Furniture and vehicles | 24 | €190 | €37,226 | +€37,036 | +19,460% |
| Current assets | 29/58 | €74,543 | €41,929 | -€32,614 | -43.8% |
| Amounts receivable within one year | 40/41 | €13,312 | €3,598 | -€9,714 | -73.0% |
| Trade receivables | 40 | €13,312 | €904 | -€12,409 | -93.2% |
| Other amounts receivable | 41 | - | €2,694 | +€2,694 | |
| Cash at bank and in hand | 54/58 | €61,231 | €37,311 | -€23,919 | -39.1% |
| Deferred charges and accrued income | 490/1 | - | €1,020 | +€1,020 | |
| Total equity and liabilities | 10/49 | €74,733 | €79,155 | +€4,422 | +5.9% |
| Equity | 10/15 | €59,297 | €75,430 | +€16,133 | +27.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €300 | €300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €300 | €300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €300 | €300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,997 | €72,130 | +€16,133 | +28.8% |
| Amounts payable | 17/49 | €15,437 | €3,725 | -€11,711 | -75.9% |
| Amounts payable within one year | 42/48 | €15,437 | €3,725 | -€11,711 | -75.9% |
| Trade debts | 44 | €122 | €79 | -€43 | -35.2% |
| Suppliers | 440/4 | €122 | €79 | -€43 | -35.2% |
| Taxes, remuneration and social security | 45 | €12,656 | €2,569 | -€10,087 | -79.7% |
| Taxes | 450/3 | €12,656 | €2,569 | -€10,087 | -79.7% |
| Other amounts payable | 47/48 | €2,659 | €1,077 | -€1,581 | -59.5% |
| Remuneration, social security and pensions | 62 | €1,992 | €1,114 | -€878 | -44.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €489 | €1,239 | +€750 | +153% |
| Other operating charges | 640/8 | €815 | €400 | -€416 | -51.0% |
| Gross operating margin | 9900 | €57,052 | €25,564 | -€31,488 | -55.2% |
| Operating profit (loss) | 9901 | €53,756 | €22,812 | -€30,944 | -57.6% |
| Financial charges | 65/66B | €770 | €583 | -€187 | -24.3% |
| Recurring financial charges | 65 | €770 | €583 | -€187 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | €52,986 | €22,229 | -€30,757 | -58.0% |
| Income taxes | 67/77 | €14,267 | €6,096 | -€8,171 | -57.3% |
| Profit (loss) for the period | 9904 | €38,719 | €16,133 | -€22,586 | -58.3% |
| Profit (loss) for the period to be appropriated | 9905 | €38,719 | €16,133 | -€22,586 | -58.3% |
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 23 October 2026 via checked.be.