YU 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.
YU CONSULTING
Largest movements
- Tangible fixed assets +€332,254
up €332,254 (+63.6%), from €522,280 to €854,535
of which Land and buildings: +€332,995
- Debts after one year +€310,981
up €310,981 (+67.6%), from €460,061 to €771,042
of which Financial debts: +€242,912
- Current portion of long-term debt +€9,311
up €9,311 (+34.8%), from €26,726 to €36,037
- Depreciation +€51,887
up €51,887 (+371%), from €13,988 to €65,875
- Gross operating margin +€34,890
up €34,890 (+54.7%), from €63,843 to €98,733
- Staff costs +€6,756
new in 2024: €6,756
- Financial charges +€6,382
up €6,382 (+51.1%), from €12,487 to €18,869
- Other operating charges -€4,357
down €4,357 (-36.3%), from €12,016 to €7,659
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €559,757 | €884,201 | +€324,444 | +58.0% |
| Fixed assets | 21/28 | €522,280 | €854,535 | +€332,254 | +63.6% |
| Tangible fixed assets | 22/27 | €522,280 | €854,535 | +€332,254 | +63.6% |
| Land and buildings | 22 | €521,501 | €854,497 | +€332,995 | +63.9% |
| Furniture and vehicles | 24 | €779 | €38 | -€741 | -95.1% |
| Current assets | 29/58 | €37,476 | €29,666 | -€7,810 | -20.8% |
| Amounts receivable within one year | 40/41 | €22,765 | €20,078 | -€2,687 | -11.8% |
| Trade receivables | 40 | €22,765 | €19,576 | -€3,189 | -14.0% |
| Other amounts receivable | 41 | €0 | €502 | +€502 | |
| Cash at bank and in hand | 54/58 | €13,695 | €9,032 | -€4,663 | -34.1% |
| Deferred charges and accrued income | 490/1 | €1,016 | €556 | -€460 | -45.3% |
| Total equity and liabilities | 10/49 | €559,757 | €884,201 | +€324,444 | +58.0% |
| Equity | 10/15 | -€455 | -€880 | -€425 | -93.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €11,000 | €11,000 | = | 0.0% |
| Distributable reserves | 133 | €11,000 | €11,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,455 | -€12,880 | -€425 | -3.4% |
| Amounts payable | 17/49 | €560,212 | €885,080 | +€324,869 | +58.0% |
| Amounts payable after more than one year | 17 | €460,061 | €771,042 | +€310,981 | +67.6% |
| Financial debts | 170/4 | €451,761 | €694,673 | +€242,912 | +53.8% |
| Other amounts payable | 178/9 | €8,300 | €76,368 | +€68,068 | +820% |
| Amounts payable within one year | 42/48 | €100,151 | €114,038 | +€13,888 | +13.9% |
| Current portion of amounts payable after more than one year | 42 | €26,726 | €36,037 | +€9,311 | +34.8% |
| Trade debts | 44 | €509 | €80 | -€430 | -84.3% |
| Suppliers | 440/4 | €509 | €80 | -€430 | -84.3% |
| Taxes, remuneration and social security | 45 | €3,746 | €8,475 | +€4,729 | +126% |
| Taxes | 450/3 | €3,746 | €4,791 | +€1,045 | +27.9% |
| Remuneration and social security | 454/9 | - | €3,684 | +€3,684 | |
| Other amounts payable | 47/48 | €69,170 | €69,446 | +€277 | +0.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €3,600 | +€3,600 | |
| Remuneration, social security and pensions | 62 | - | €6,756 | +€6,756 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,988 | €65,875 | +€51,887 | +371% |
| Other operating charges | 640/8 | €12,016 | €7,659 | -€4,357 | -36.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €63,843 | €98,733 | +€34,890 | +54.7% |
| Operating profit (loss) | 9901 | €37,839 | €18,444 | -€19,395 | -51.3% |
| Financial charges | 65/66B | €12,487 | €18,869 | +€6,382 | +51.1% |
| Recurring financial charges | 65 | €12,487 | €18,869 | +€6,382 | +51.1% |
| Profit (loss) for the period before taxes | 9903 | €25,352 | -€425 | -€25,777 | |
| Profit (loss) for the period | 9904 | €25,352 | -€425 | -€25,777 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,352 | -€425 | -€25,777 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.