YS 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.
YS Consulting
Largest movements
- Cash +€24,449
up €24,449 (+26.8%), from €91,127 to €115,576
mainly Net result for the year (+€39,700) and Depreciation (+€3,208)
- Receivables after one year +€16,268
up €16,268 (+79.7%), from €20,423 to €36,691
- Reserves +€39,700
up €39,700 (+40.4%), from €98,330 to €138,030
- Trade debts +€3,059
up €3,059 (+6885.2%), from €44 to €3,104
- Gross operating margin -€15,052
down €15,052 (-20.3%), from €74,219 to €59,167
- Taxes -€2,465
down €2,465 (-17.3%), from €14,244 to €11,779
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 | €123,977 | €165,645 | +€41,668 | +33.6% |
| Fixed assets | 21/28 | €12,297 | €13,269 | +€972 | +7.9% |
| Tangible fixed assets | 22/27 | €12,297 | €13,269 | +€972 | +7.9% |
| Land and buildings | 22 | - | €4,150 | +€4,150 | |
| Furniture and vehicles | 24 | €12,297 | €9,119 | -€3,179 | -25.8% |
| Current assets | 29/58 | €111,680 | €152,376 | +€40,696 | +36.4% |
| Amounts receivable after more than one year | 29 | €20,423 | €36,691 | +€16,268 | +79.7% |
| Other amounts receivable | 291 | €20,423 | €36,691 | +€16,268 | +79.7% |
| Amounts receivable within one year | 40/41 | €129 | €109 | -€20 | -15.5% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €129 | €109 | -€20 | -15.5% |
| Cash at bank and in hand | 54/58 | €91,127 | €115,576 | +€24,449 | +26.8% |
| Total equity and liabilities | 10/49 | €123,977 | €165,645 | +€41,668 | +33.6% |
| Equity | 10/15 | €100,330 | €140,030 | +€39,700 | +39.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €98,330 | €138,030 | +€39,700 | +40.4% |
| Distributable reserves | 133 | €98,330 | €138,030 | +€39,700 | +40.4% |
| Amounts payable | 17/49 | €23,647 | €25,615 | +€1,968 | +8.3% |
| Amounts payable within one year | 42/48 | €23,647 | €25,615 | +€1,968 | +8.3% |
| Trade debts | 44 | €44 | €3,104 | +€3,059 | +6885.2% |
| Suppliers | 440/4 | €44 | €3,104 | +€3,059 | +6885.2% |
| Taxes, remuneration and social security | 45 | €23,602 | €22,511 | -€1,091 | -4.6% |
| Taxes | 450/3 | €23,602 | €22,511 | -€1,091 | -4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,848 | €3,208 | +€360 | +12.6% |
| Other operating charges | 640/8 | €825 | €794 | -€31 | -3.7% |
| Gross operating margin | 9900 | €74,219 | €59,167 | -€15,052 | -20.3% |
| Operating profit (loss) | 9901 | €70,546 | €55,165 | -€15,382 | -21.8% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €3,803 | €3,693 | -€110 | -2.9% |
| Recurring financial charges | 65 | €3,803 | €3,693 | -€110 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €66,743 | €51,479 | -€15,264 | -22.9% |
| Income taxes | 67/77 | €14,244 | €11,779 | -€2,465 | -17.3% |
| Profit (loss) for the period | 9904 | €52,499 | €39,700 | -€12,799 | -24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €52,499 | €39,700 | -€12,799 | -24.4% |
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 11 October 2026 via checked.be.