YTA Consultancy: 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.
YTA Consultancy
Largest movements
- Cash +€73,031
up €73,031 (+202%), from €36,122 to €109,153
mainly Net result for the year (+€151,883) and Current investments (+€50,000)
- Current investments -€50,000
down €50,000 (-100%), from €50,000 to €0
- Tangible fixed assets -€32,241
down €32,241 (-38.6%), from €83,604 to €51,363
of which Furniture and vehicles: -€31,826
- Receivables within one year -€16,931
down €16,931 (-69.4%), from €24,403 to €7,472
- Debts after one year -€33,108
down €33,108 (-29.9%), from €110,911 to €77,803
- Reserves +€11,883
up €11,883 (+2.3%), from €514,838 to €526,721
- Financial income +€29,719
up €29,719 (+92.9%), from €31,987 to €61,706
- Taxes -€9,061
down €9,061 (-20.8%), from €43,485 to €34,424
- Gross operating margin +€2,439
up €2,439 (+1.5%), from €160,643 to €163,082
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 | €836,028 | €809,887 | -€26,141 | -3.1% |
| Fixed assets | 21/28 | €725,504 | €693,263 | -€32,241 | -4.4% |
| Tangible fixed assets | 22/27 | €83,604 | €51,363 | -€32,241 | -38.6% |
| Plant, machinery and equipment | 23 | - | €1,240 | +€1,240 | |
| Furniture and vehicles | 24 | €71,544 | €39,718 | -€31,826 | -44.5% |
| Other tangible fixed assets | 26 | €12,060 | €10,404 | -€1,655 | -13.7% |
| Financial fixed assets | 28 | €641,900 | €641,900 | = | 0.0% |
| Current assets | 29/58 | €110,525 | €116,625 | +€6,100 | +5.5% |
| Amounts receivable within one year | 40/41 | €24,403 | €7,472 | -€16,931 | -69.4% |
| Trade receivables | 40 | €24,403 | €7,472 | -€16,931 | -69.4% |
| Current investments | 50/53 | €50,000 | €0 | -€50,000 | -100% |
| Cash at bank and in hand | 54/58 | €36,122 | €109,153 | +€73,031 | +202% |
| Total equity and liabilities | 10/49 | €836,028 | €809,887 | -€26,141 | -3.1% |
| Equity | 10/15 | €515,838 | €527,721 | +€11,883 | +2.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €514,838 | €526,721 | +€11,883 | +2.3% |
| Distributable reserves | 133 | €514,838 | €526,721 | +€11,883 | +2.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €320,190 | €282,166 | -€38,024 | -11.9% |
| Amounts payable after more than one year | 17 | €110,911 | €77,803 | -€33,108 | -29.9% |
| Financial debts | 170/4 | €110,911 | €77,803 | -€33,108 | -29.9% |
| Amounts payable within one year | 42/48 | €209,279 | €204,363 | -€4,916 | -2.3% |
| Current portion of amounts payable after more than one year | 42 | €41,290 | €33,108 | -€8,182 | -19.8% |
| Financial debts | 43 | €10,158 | €10,103 | -€56 | -0.5% |
| Credit institutions | 430/8 | €10,158 | €10,103 | -€56 | -0.5% |
| Trade debts | 44 | €505 | €2,028 | +€1,524 | +302% |
| Suppliers | 440/4 | €505 | €2,028 | +€1,524 | +302% |
| Taxes, remuneration and social security | 45 | €25,754 | €29,778 | +€4,024 | +15.6% |
| Taxes | 450/3 | €25,754 | €29,778 | +€4,024 | +15.6% |
| Other amounts payable | 47/48 | €131,572 | €129,346 | -€2,226 | -1.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,240 | €34,059 | -€1,181 | -3.4% |
| Other operating charges | 640/8 | €258 | €392 | +€134 | +52.0% |
| Gross operating margin | 9900 | €160,643 | €163,082 | +€2,439 | +1.5% |
| Operating profit (loss) | 9901 | €125,145 | €128,631 | +€3,486 | +2.8% |
| Financial income | 75/76B | €31,987 | €61,706 | +€29,719 | +92.9% |
| Recurring financial income | 75 | €31,987 | €61,706 | +€29,719 | +92.9% |
| Financial charges | 65/66B | €4,826 | €4,030 | -€796 | -16.5% |
| Recurring financial charges | 65 | €4,826 | €4,030 | -€796 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €152,305 | €186,307 | +€34,001 | +22.3% |
| Income taxes | 67/77 | €43,485 | €34,424 | -€9,061 | -20.8% |
| Profit (loss) for the period | 9904 | €108,820 | €151,883 | +€43,063 | +39.6% |
| Profit (loss) for the period to be appropriated | 9905 | €108,820 | €151,883 | +€43,063 | +39.6% |
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 25 October 2026 via checked.be.