YR.CONSULT: what changed
Two fiscal 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.
YR.CONSULT
Largest movements
- Receivables within one year +€9,389
up €9,389 (+143.4%), from €6,549 to €15,938
of which Trade receivables: +€10,889
- Cash +€3,802
up €3,802 (+158.6%), from €2,397 to €6,199
mainly Other debts (+€11,816) and Stocks and contracts (+€1,736)
- Stocks and contracts -€1,736
down €1,736 (-8.4%), from €20,611 to €18,875
- Deferred charges and accrued income +€758
up €758 (+426.0%), from €178 to €936
- Tangible fixed assets -€543
down €543 (-25.4%), from €2,137 to €1,594
of which Plant, machinery and equipment: -€352
- Other debts +€11,816
up €11,816 (+99.6%), from €11,858 to €23,674
- Trade debts -€939
down €939 (-30.2%), from €3,110 to €2,170
- Write-downs +€863
new in 2025: €863
- Gross operating margin +€851
up €851 (+29.7%), from €2,868 to €3,720
- Purchases and services -€227
down €227 (-0.5%), from €47,439 to €47,212
- Depreciation -€166
down €166 (-16.3%), from €1,017 to €851
- Taxes +€75
up €75 (+5.0%), from €1,518 to €1,593
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.
Cash bridge derived
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 | €32,180 | €43,542 | +€11,362 | +35.3% |
| Formation expenses | 20 | €309 | €0 | -€309 | -100.0% |
| Fixed assets | 21/28 | €2,137 | €1,594 | -€543 | -25.4% |
| Tangible fixed assets | 22/27 | €2,137 | €1,594 | -€543 | -25.4% |
| Plant, machinery and equipment | 23 | €1,946 | €1,594 | -€352 | -18.1% |
| Furniture and vehicles | 24 | €190 | €0 | -€190 | -100.0% |
| Current assets | 29/58 | €29,735 | €41,948 | +€12,213 | +41.1% |
| Stocks and contracts in progress | 3 | €20,611 | €18,875 | -€1,736 | -8.4% |
| Stocks | 30/36 | €20,611 | €18,875 | -€1,736 | -8.4% |
| Amounts receivable within one year | 40/41 | €6,549 | €15,938 | +€9,389 | +143.4% |
| Trade receivables | 40 | €4,549 | €15,438 | +€10,889 | +239.4% |
| Other amounts receivable | 41 | €2,000 | €500 | -€1,500 | -75.0% |
| Cash at bank and in hand | 54/58 | €2,397 | €6,199 | +€3,802 | +158.6% |
| Deferred charges and accrued income | 490/1 | €178 | €936 | +€758 | +426.0% |
| Total equity and liabilities | 10/49 | €32,180 | €43,542 | +€11,362 | +35.3% |
| Equity | 10/15 | €15,108 | €15,453 | +€345 | +2.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €5,108 | €5,453 | +€345 | +6.8% |
| Distributable reserves | 133 | €5,108 | €5,453 | +€345 | +6.8% |
| Amounts payable | 17/49 | €17,072 | €28,089 | +€11,017 | +64.5% |
| Amounts payable within one year | 42/48 | €17,072 | €28,089 | +€11,017 | +64.5% |
| Trade debts | 44 | €3,110 | €2,170 | -€939 | -30.2% |
| Suppliers | 440/4 | €3,110 | €2,170 | -€939 | -30.2% |
| Taxes, remuneration and social security | 45 | €2,105 | €2,245 | +€140 | +6.7% |
| Taxes | 450/3 | €2,105 | €2,245 | +€140 | +6.7% |
| Other amounts payable | 47/48 | €11,858 | €23,674 | +€11,816 | +99.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €47,439 | €47,212 | -€227 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,017 | €851 | -€166 | -16.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €863 | +€863 | |
| Other operating charges | 640/8 | €25 | €50 | +€25 | +100.0% |
| Gross operating margin | 9900 | €2,868 | €3,720 | +€851 | +29.7% |
| Operating profit (loss) | 9901 | €1,826 | €1,955 | +€129 | +7.0% |
| Financial income | 75/76B | €1 | €44 | +€43 | +4640.2% |
| Recurring financial income | 75 | €1 | €44 | +€43 | +4640.2% |
| Financial charges | 65/66B | €134 | €60 | -€74 | -55.0% |
| Recurring financial charges | 65 | €134 | €60 | -€74 | -55.0% |
| Profit (loss) for the period before taxes | 9903 | €1,693 | €1,938 | +€245 | +14.5% |
| Income taxes | 67/77 | €1,518 | €1,593 | +€75 | +5.0% |
| Profit (loss) for the period | 9904 | €176 | €345 | +€170 | +96.4% |
| Profit (loss) for the period to be appropriated | 9905 | €176 | €345 | +€170 | +96.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.