YT 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.
YT CONSULTING
Largest movements
- Cash +€8,046
up €8,046 (+16.3%), from €49,291 to €57,337
mainly Net result for the year (+€59,763) and Tax, wage and social debts (+€10,696)
- Receivables within one year +€4,003
up €4,003 (+12.1%), from €33,087 to €37,091
of which Other amounts receivable: +€10,729
- Tangible fixed assets +€1,596
up €1,596 (+59.2%), from €2,695 to €4,291
- Tax, wage and social debts +€10,696
up €10,696 (+59.7%), from €17,911 to €28,608
- Profit (loss) carried forward +€8,432
up €8,432, from -€8,432 to €0
- Trade debts -€7,792
down €7,792 (-51.3%), from €15,181 to €7,389
- Other debts +€2,017
up €2,017 (+4.8%), from €41,614 to €43,631
- Taxes +€14,068
up €14,068 (+530%), from €2,656 to €16,724
- Gross operating margin +€9,138
up €9,138 (+13.0%), from €70,449 to €79,587
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 | €86,325 | €99,679 | +€13,354 | +15.5% |
| Fixed assets | 21/28 | €2,895 | €4,491 | +€1,596 | +55.1% |
| Tangible fixed assets | 22/27 | €2,695 | €4,291 | +€1,596 | +59.2% |
| Furniture and vehicles | 24 | €2,695 | €4,291 | +€1,596 | +59.2% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €83,430 | €95,188 | +€11,758 | +14.1% |
| Amounts receivable within one year | 40/41 | €33,087 | €37,091 | +€4,003 | +12.1% |
| Trade receivables | 40 | €33,087 | €26,361 | -€6,726 | -20.3% |
| Other amounts receivable | 41 | €0 | €10,729 | +€10,729 | |
| Cash at bank and in hand | 54/58 | €49,291 | €57,337 | +€8,046 | +16.3% |
| Deferred charges and accrued income | 490/1 | €1,051 | €760 | -€291 | -27.7% |
| Total equity and liabilities | 10/49 | €86,325 | €99,679 | +€13,354 | +15.5% |
| Equity | 10/15 | €11,619 | €20,051 | +€8,432 | +72.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €17,051 | €17,051 | = | 0.0% |
| Distributable reserves | 133 | €17,051 | €17,051 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,432 | €0 | +€8,432 | |
| Amounts payable | 17/49 | €74,706 | €79,628 | +€4,922 | +6.6% |
| Amounts payable within one year | 42/48 | €74,706 | €79,628 | +€4,922 | +6.6% |
| Trade debts | 44 | €15,181 | €7,389 | -€7,792 | -51.3% |
| Suppliers | 440/4 | €15,181 | €7,389 | -€7,792 | -51.3% |
| Taxes, remuneration and social security | 45 | €17,911 | €28,608 | +€10,696 | +59.7% |
| Taxes | 450/3 | €17,911 | €28,608 | +€10,696 | +59.7% |
| Other amounts payable | 47/48 | €41,614 | €43,631 | +€2,017 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €770 | €1,406 | +€636 | +82.6% |
| Other operating charges | 640/8 | €1,194 | €1,258 | +€65 | +5.4% |
| Non-recurring operating charges | 66A | €2,020 | €0 | -€2,020 | -100% |
| Gross operating margin | 9900 | €70,449 | €79,587 | +€9,138 | +13.0% |
| Operating profit (loss) | 9901 | €66,465 | €76,923 | +€10,457 | +15.7% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €214 | €436 | +€222 | +104% |
| Recurring financial charges | 65 | €214 | €436 | +€222 | +104% |
| Profit (loss) for the period before taxes | 9903 | €66,253 | €76,486 | +€10,234 | +15.4% |
| Income taxes | 67/77 | €2,656 | €16,724 | +€14,068 | +530% |
| Profit (loss) for the period | 9904 | €63,597 | €59,763 | -€3,834 | -6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €63,597 | €59,763 | -€3,834 | -6.0% |
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 27 October 2026 via checked.be.