YTSA Consult HR: 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.
YTSA Consult HR
Largest movements
- Cash +€103,211
up €103,211 (+540%), from €19,099 to €122,310
mainly Receivables within one year (+€62,510) and Net result for the year (+€37,056)
- Receivables within one year -€62,510
down €62,510 (-54.8%), from €114,016 to €51,505
- Reserves +€37,056
new in 2025: €37,056
- Tax, wage and social debts +€7,286
up €7,286 (+17.2%), from €42,264 to €49,549
of which Taxes: +€5,286
- Trade debts -€4,063
down €4,063 (-83.0%), from €4,894 to €831
- Other debts +€2,937
up €2,937 (+21.1%), from €13,915 to €16,852
- Contributions -€2,500
down €2,500 (-100%), from €2,500 to €0
- Gross operating margin -€33,523
down €33,523 (-38.1%), from €88,077 to €54,554
- Taxes -€2,213
down €2,213 (-12.4%), from €17,810 to €15,597
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 | €133,115 | €173,830 | +€40,715 | +30.6% |
| Current assets | 29/58 | €133,115 | €173,830 | +€40,715 | +30.6% |
| Amounts receivable within one year | 40/41 | €114,016 | €51,505 | -€62,510 | -54.8% |
| Trade receivables | 40 | €114,016 | €51,505 | -€62,510 | -54.8% |
| Cash at bank and in hand | 54/58 | €19,099 | €122,310 | +€103,211 | +540% |
| Deferred charges and accrued income | 490/1 | - | €14 | +€14 | |
| Total equity and liabilities | 10/49 | €133,115 | €173,830 | +€40,715 | +30.6% |
| Equity | 10/15 | €72,042 | €106,597 | +€34,556 | +48.0% |
| Contributions | 10/11 | €2,500 | €0 | -€2,500 | -100% |
| Reserves | 13 | - | €37,056 | +€37,056 | |
| Distributable reserves | 133 | - | €37,056 | +€37,056 | |
| Profit (loss) carried forward | 14 | €69,542 | €69,542 | = | 0.0% |
| Amounts payable | 17/49 | €61,073 | €67,233 | +€6,159 | +10.1% |
| Amounts payable within one year | 42/48 | €61,073 | €67,233 | +€6,159 | +10.1% |
| Trade debts | 44 | €4,894 | €831 | -€4,063 | -83.0% |
| Suppliers | 440/4 | €4,894 | €831 | -€4,063 | -83.0% |
| Taxes, remuneration and social security | 45 | €42,264 | €49,549 | +€7,286 | +17.2% |
| Taxes | 450/3 | €42,264 | €47,549 | +€5,286 | +12.5% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €13,915 | €16,852 | +€2,937 | +21.1% |
| Other operating charges | 640/8 | €608 | €916 | +€308 | +50.6% |
| Gross operating margin | 9900 | €88,077 | €54,554 | -€33,523 | -38.1% |
| Operating profit (loss) | 9901 | €87,469 | €53,638 | -€33,830 | -38.7% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €117 | €992 | +€874 | +747% |
| Recurring financial charges | 65 | €117 | €992 | +€874 | +747% |
| Profit (loss) for the period before taxes | 9903 | €87,351 | €52,653 | -€34,699 | -39.7% |
| Income taxes | 67/77 | €17,810 | €15,597 | -€2,213 | -12.4% |
| Profit (loss) for the period | 9904 | €69,542 | €37,056 | -€32,486 | -46.7% |
| Profit (loss) for the period to be appropriated | 9905 | €69,542 | €37,056 | -€32,486 | -46.7% |
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 26 October 2026 via checked.be.