YPSM 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.
YPSM Consulting
Largest movements
- Cash +€35,578
up €35,578 (+19.0%), from €187,287 to €222,865
mainly Current investments (+€24,871) and Net result for the year (+€17,466)
- Current investments -€24,871
down €24,871 (-56.7%), from €43,835 to €18,963
- Reserves +€12,000
up €12,000 (+16.9%), from €71,000 to €83,000
- Other debts +€3,586
up €3,586 (+35.1%), from €10,215 to €13,800
- Tax, wage and social debts -€2,697
down €2,697 (-31.0%), from €8,697 to €6,000
- Gross operating margin -€9,543
down €9,543 (-25.9%), from €36,834 to €27,291
- Taxes -€2,354
down €2,354 (-24.9%), from €9,466 to €7,113
- Financial income -€1,762
down €1,762 (-89.4%), from €1,970 to €208
- Depreciation +€425
up €425 (+57.4%), from €741 to €1,166
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 | €243,618 | €257,752 | +€14,134 | +5.8% |
| Fixed assets | 21/28 | €1,014 | €3,491 | +€2,477 | +244% |
| Tangible fixed assets | 22/27 | €1,014 | €3,491 | +€2,477 | +244% |
| Furniture and vehicles | 24 | €1,014 | €3,491 | +€2,477 | +244% |
| Current assets | 29/58 | €242,605 | €254,261 | +€11,657 | +4.8% |
| Amounts receivable within one year | 40/41 | €2,129 | €2,333 | +€203 | +9.5% |
| Trade receivables | 40 | €323 | - | -€323 | |
| Other amounts receivable | 41 | €1,806 | €2,333 | +€527 | +29.2% |
| Current investments | 50/53 | €43,835 | €18,963 | -€24,871 | -56.7% |
| Cash at bank and in hand | 54/58 | €187,287 | €222,865 | +€35,578 | +19.0% |
| Deferred charges and accrued income | 490/1 | €9,354 | €10,100 | +€746 | +8.0% |
| Total equity and liabilities | 10/49 | €243,618 | €257,752 | +€14,134 | +5.8% |
| Equity | 10/15 | €221,940 | €234,406 | +€12,466 | +5.6% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €71,000 | €83,000 | +€12,000 | +16.9% |
| Distributable reserves | 133 | €71,000 | €83,000 | +€12,000 | +16.9% |
| Profit (loss) carried forward | 14 | €142,880 | €143,346 | +€466 | +0.3% |
| Amounts payable | 17/49 | €21,679 | €23,347 | +€1,668 | +7.7% |
| Amounts payable within one year | 42/48 | €21,657 | €22,885 | +€1,228 | +5.7% |
| Trade debts | 44 | €2,746 | €3,085 | +€339 | +12.3% |
| Suppliers | 440/4 | €2,746 | €3,085 | +€339 | +12.3% |
| Taxes, remuneration and social security | 45 | €8,697 | €6,000 | -€2,697 | -31.0% |
| Taxes | 450/3 | €8,697 | €6,000 | -€2,697 | -31.0% |
| Other amounts payable | 47/48 | €10,215 | €13,800 | +€3,586 | +35.1% |
| Accrued charges and deferred income | 492/3 | €21 | €462 | +€440 | +2,053% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €741 | €1,166 | +€425 | +57.4% |
| Other operating charges | 640/8 | €387 | €475 | +€88 | +22.6% |
| Gross operating margin | 9900 | €36,834 | €27,291 | -€9,543 | -25.9% |
| Operating profit (loss) | 9901 | €35,706 | €25,650 | -€10,055 | -28.2% |
| Financial income | 75/76B | €1,970 | €208 | -€1,762 | -89.4% |
| Recurring financial income | 75 | €1,970 | €208 | -€1,762 | -89.4% |
| Financial charges | 65/66B | €1,295 | €1,280 | -€15 | -1.2% |
| Recurring financial charges | 65 | €1,295 | €1,280 | -€15 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €36,380 | €24,579 | -€11,802 | -32.4% |
| Income taxes | 67/77 | €9,466 | €7,113 | -€2,354 | -24.9% |
| Profit (loss) for the period | 9904 | €26,914 | €17,466 | -€9,448 | -35.1% |
| Profit (loss) for the period to be appropriated | 9905 | €26,914 | €17,466 | -€9,448 | -35.1% |
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 1 November 2026 via checked.be.