YSQ 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.
YSQ Consulting
Largest movements
- Receivables within one year +€17,308
up €17,308 (+720%), from €2,402 to €19,711
of which Trade receivables: +€9,075
- Cash -€9,535
down €9,535 (-91.8%), from €10,386 to €850
mainly Receivables within one year (-€17,308) and Investment in fixed assets (net) (-€4,060)
- Tangible fixed assets +€3,555
up €3,555 (+39.5%), from €9,008 to €12,564
of which Plant, machinery and equipment: +€3,555
- Trade debts +€9,979
up €9,979 (+365%), from €2,736 to €12,716
- Reserves +€2,629
up €2,629 (+23.8%), from €11,040 to €13,669
- Tax, wage and social debts -€2,114
down €2,114 (-28.7%), from €7,374 to €5,260
of which Taxes: -€5,599
- Accrued charges and deferred income +€1,763
new in 2025: €1,763
- Other debts -€1,219
no longer reported in 2025 (was €1,219)
- Gross operating margin -€9,121
down €9,121 (-62.3%), from €14,646 to €5,525
- Taxes -€1,515
down €1,515 (-46.0%), from €3,291 to €1,776
- Depreciation +€505
new in 2025: €505
- Financial charges +€277
up €277 (+140%), from €198 to €475
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 | €22,870 | €33,907 | +€11,038 | +48.3% |
| Fixed assets | 21/28 | €9,008 | €12,564 | +€3,555 | +39.5% |
| Tangible fixed assets | 22/27 | €9,008 | €12,564 | +€3,555 | +39.5% |
| Plant, machinery and equipment | 23 | - | €3,555 | +€3,555 | |
| Other tangible fixed assets | 26 | €9,008 | €9,008 | = | 0.0% |
| Current assets | 29/58 | €13,861 | €21,344 | +€7,482 | +54.0% |
| Amounts receivable within one year | 40/41 | €2,402 | €19,711 | +€17,308 | +720% |
| Trade receivables | 40 | - | €9,075 | +€9,075 | |
| Other amounts receivable | 41 | €2,402 | €10,636 | +€8,233 | +343% |
| Cash at bank and in hand | 54/58 | €10,386 | €850 | -€9,535 | -91.8% |
| Deferred charges and accrued income | 490/1 | €1,073 | €782 | -€291 | -27.1% |
| Total equity and liabilities | 10/49 | €22,870 | €33,907 | +€11,038 | +48.3% |
| Equity | 10/15 | €11,540 | €14,169 | +€2,629 | +22.8% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €11,040 | €13,669 | +€2,629 | +23.8% |
| Distributable reserves | 133 | €11,040 | €13,669 | +€2,629 | +23.8% |
| Amounts payable | 17/49 | €11,329 | €19,738 | +€8,409 | +74.2% |
| Amounts payable within one year | 42/48 | €11,329 | €17,976 | +€6,646 | +58.7% |
| Trade debts | 44 | €2,736 | €12,716 | +€9,979 | +365% |
| Suppliers | 440/4 | €2,736 | €12,716 | +€9,979 | +365% |
| Taxes, remuneration and social security | 45 | €7,374 | €5,260 | -€2,114 | -28.7% |
| Taxes | 450/3 | €7,374 | €1,776 | -€5,599 | -75.9% |
| Remuneration and social security | 454/9 | - | €3,485 | +€3,485 | |
| Other amounts payable | 47/48 | €1,219 | - | -€1,219 | |
| Accrued charges and deferred income | 492/3 | - | €1,763 | +€1,763 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €505 | +€505 | |
| Other operating charges | 640/8 | €117 | €141 | +€24 | +20.5% |
| Gross operating margin | 9900 | €14,646 | €5,525 | -€9,121 | -62.3% |
| Operating profit (loss) | 9901 | €14,529 | €4,879 | -€9,650 | -66.4% |
| Financial charges | 65/66B | €198 | €475 | +€277 | +140% |
| Recurring financial charges | 65 | €198 | €475 | +€277 | +140% |
| Profit (loss) for the period before taxes | 9903 | €14,331 | €4,405 | -€9,927 | -69.3% |
| Income taxes | 67/77 | €3,291 | €1,776 | -€1,515 | -46.0% |
| Profit (loss) for the period | 9904 | €11,040 | €2,629 | -€8,411 | -76.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,040 | €2,629 | -€8,411 | -76.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.