YSER CONSEIL: 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.
YSER CONSEIL
Largest movements
- Receivables within one year +€37,777
up €37,777 (+108%), from €34,882 to €72,660
of which Other amounts receivable: +€22,777
- Cash -€13,648
down €13,648 (-92.4%), from €14,775 to €1,126
mainly Receivables within one year (-€37,777) and Other debts (-€10,000)
- Deferred charges and accrued income -€10,562
down €10,562 (-44.7%), from €23,619 to €13,056
- Reserves +€23,532
up €23,532 (+18.7%), from €126,138 to €149,670
- Other debts -€10,000
down €10,000 (-8.7%), from €115,000 to €105,000
- Gross operating margin -€10,235
down €10,235 (-22.0%), from €46,445 to €36,211
- Taxes -€4,778
down €4,778 (-30.0%), from €15,930 to €11,153
- Financial charges -€535
down €535 (-21.6%), from €2,481 to €1,946
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 | €253,276 | €266,842 | +€13,566 | +5.4% |
| Fixed assets | 21/28 | €180,000 | €180,000 | = | 0.0% |
| Financial fixed assets | 28 | €180,000 | €180,000 | = | 0.0% |
| Current assets | 29/58 | €73,276 | €86,842 | +€13,566 | +18.5% |
| Amounts receivable within one year | 40/41 | €34,882 | €72,660 | +€37,777 | +108% |
| Trade receivables | 40 | €25,000 | €40,000 | +€15,000 | +60.0% |
| Other amounts receivable | 41 | €9,882 | €32,660 | +€22,777 | +230% |
| Cash at bank and in hand | 54/58 | €14,775 | €1,126 | -€13,648 | -92.4% |
| Deferred charges and accrued income | 490/1 | €23,619 | €13,056 | -€10,562 | -44.7% |
| Total equity and liabilities | 10/49 | €253,276 | €266,842 | +€13,566 | +5.4% |
| Equity | 10/15 | €136,138 | €159,670 | +€23,532 | +17.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €126,138 | €149,670 | +€23,532 | +18.7% |
| Distributable reserves | 133 | €126,138 | €149,670 | +€23,532 | +18.7% |
| Amounts payable | 17/49 | €117,138 | €107,172 | -€9,966 | -8.5% |
| Amounts payable within one year | 42/48 | €117,138 | €107,172 | -€9,966 | -8.5% |
| Trade debts | 44 | €1,089 | €1,123 | +€34 | +3.1% |
| Suppliers | 440/4 | €1,089 | €1,123 | +€34 | +3.1% |
| Taxes, remuneration and social security | 45 | €1,049 | €1,049 | = | 0.0% |
| Taxes | 450/3 | €1,049 | €1,049 | = | 0.0% |
| Other amounts payable | 47/48 | €115,000 | €105,000 | -€10,000 | -8.7% |
| Other operating charges | 640/8 | €88 | €89 | +€2 | +1.9% |
| Gross operating margin | 9900 | €46,445 | €36,211 | -€10,235 | -22.0% |
| Operating profit (loss) | 9901 | €46,358 | €36,121 | -€10,237 | -22.1% |
| Financial income | 75/76B | €250 | €509 | +€260 | +104% |
| Recurring financial income | 75 | €250 | €509 | +€260 | +104% |
| Financial charges | 65/66B | €2,481 | €1,946 | -€535 | -21.6% |
| Recurring financial charges | 65 | €2,481 | €1,946 | -€535 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | €44,126 | €34,685 | -€9,441 | -21.4% |
| Income taxes | 67/77 | €15,930 | €11,153 | -€4,778 | -30.0% |
| Profit (loss) for the period | 9904 | €28,196 | €23,532 | -€4,664 | -16.5% |
| Profit (loss) for the period to be appropriated | 9905 | €28,196 | €23,532 | -€4,664 | -16.5% |
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 15 October 2026 via checked.be.