YV 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.
YV CONSULTING
Largest movements
- Cash -€9,353
down €9,353 (-33.5%), from €27,880 to €18,527
mainly Trade debts (-€23,085) and Provisions (-€18,000)
- Tangible fixed assets -€5,998
down €5,998 (-11.5%), from €52,290 to €46,291
of which Furniture and vehicles: -€4,116
- Deferred charges and accrued income -€4,816
down €4,816 (-21.0%), from €22,890 to €18,074
- Receivables within one year -€3,153
down €3,153 (-4.7%), from €67,395 to €64,242
of which Other amounts receivable: -€2,466
- Trade debts -€23,085
no longer reported in 2025 (was €23,085)
- Current portion of long-term debt +€18,073
up €18,073 (+123%), from €14,690 to €32,763
- Provisions -€18,000
down €18,000 (-73.1%), from €24,637 to €6,637
of which Provisions for liabilities and charges: -€18,000
- Reserves +€16,900
up €16,900 (+22.7%), from €74,491 to €91,391
of which Distributable reserves: +€16,900
- Tax, wage and social debts -€14,761
down €14,761 (-75.2%), from €19,639 to €4,878
of which Taxes: -€17,115
- Gross operating margin +€28,823
up €28,823 (+47.4%), from €60,749 to €89,572
- Other operating charges +€15,399
up €15,399 (+2,161%), from €712 to €16,111
- Taxes +€3,398
up €3,398 (+68.7%), from €4,947 to €8,344
- Financial charges -€934
down €934 (-28.5%), from €3,280 to €2,345
- Staff costs +€898
up €898 (+2.4%), from €37,476 to €38,374
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 | €170,454 | €147,134 | -€23,320 | -13.7% |
| Fixed assets | 21/28 | €52,290 | €46,291 | -€5,998 | -11.5% |
| Tangible fixed assets | 22/27 | €52,290 | €46,291 | -€5,998 | -11.5% |
| Plant, machinery and equipment | 23 | €86 | €1,159 | +€1,073 | +1,242% |
| Furniture and vehicles | 24 | €36,426 | €32,309 | -€4,116 | -11.3% |
| Other tangible fixed assets | 26 | €15,778 | €12,823 | -€2,955 | -18.7% |
| Current assets | 29/58 | €118,165 | €100,843 | -€17,322 | -14.7% |
| Amounts receivable within one year | 40/41 | €67,395 | €64,242 | -€3,153 | -4.7% |
| Trade receivables | 40 | €18,929 | €18,242 | -€687 | -3.6% |
| Other amounts receivable | 41 | €48,466 | €46,000 | -€2,466 | -5.1% |
| Cash at bank and in hand | 54/58 | €27,880 | €18,527 | -€9,353 | -33.5% |
| Deferred charges and accrued income | 490/1 | €22,890 | €18,074 | -€4,816 | -21.0% |
| Total equity and liabilities | 10/49 | €170,454 | €147,134 | -€23,320 | -13.7% |
| Equity | 10/15 | €81,407 | €98,388 | +€16,980 | +20.9% |
| Contributions | 10/11 | €40,600 | €40,600 | = | 0.0% |
| Contributions outside capital | 11 | €40,600 | - | -€40,600 | |
| Other | 1109/19 | €40,600 | - | -€40,600 | |
| Reserves | 13 | €74,491 | €91,391 | +€16,900 | +22.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €23,531 | €23,531 | = | 0.0% |
| Distributable reserves | 133 | €49,100 | €66,000 | +€16,900 | +34.4% |
| Profit (loss) carried forward | 14 | -€33,683 | -€33,603 | +€80 | +0.2% |
| Provisions and deferred taxes | 16 | €24,637 | €6,637 | -€18,000 | -73.1% |
| Provisions for liabilities and charges | 160/5 | €18,000 | - | -€18,000 | |
| Other liabilities and charges | 164/5 | €18,000 | - | -€18,000 | |
| Deferred taxes | 168 | €6,637 | €6,637 | = | 0.0% |
| Amounts payable | 17/49 | €64,410 | €42,110 | -€22,301 | -34.6% |
| Amounts payable after more than one year | 17 | €6,996 | - | -€6,996 | |
| Financial debts | 170/4 | €6,996 | - | -€6,996 | |
| Amounts payable within one year | 42/48 | €57,415 | €42,110 | -€15,305 | -26.7% |
| Current portion of amounts payable after more than one year | 42 | €14,690 | €32,763 | +€18,073 | +123% |
| Financial debts | 43 | - | €4,468 | +€4,468 | |
| Credit institutions | 430/8 | - | €4,468 | +€4,468 | |
| Trade debts | 44 | €23,085 | - | -€23,085 | |
| Suppliers | 440/4 | €23,085 | - | -€23,085 | |
| Taxes, remuneration and social security | 45 | €19,639 | €4,878 | -€14,761 | -75.2% |
| Taxes | 450/3 | €17,115 | - | -€17,115 | |
| Remuneration and social security | 454/9 | €2,524 | €4,878 | +€2,354 | +93.3% |
| Non-recurring operating income | 76A | - | €18,000 | +€18,000 | |
| Remuneration, social security and pensions | 62 | €37,476 | €38,374 | +€898 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,711 | €7,417 | +€707 | +10.5% |
| Other operating charges | 640/8 | €712 | €16,111 | +€15,399 | +2,161% |
| Gross operating margin | 9900 | €60,749 | €89,572 | +€28,823 | +47.4% |
| Operating profit (loss) | 9901 | €15,850 | €27,670 | +€11,820 | +74.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,280 | €2,345 | -€934 | -28.5% |
| Recurring financial charges | 65 | €3,280 | €2,345 | -€934 | -28.5% |
| Profit (loss) for the period before taxes | 9903 | €12,570 | €25,325 | +€12,755 | +101% |
| Income taxes | 67/77 | €4,947 | €8,344 | +€3,398 | +68.7% |
| Profit (loss) for the period | 9904 | €7,623 | €16,980 | +€9,357 | +123% |
| Profit (loss) for the period to be appropriated | 9905 | €7,623 | €16,980 | +€9,357 | +123% |
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 23 October 2026 via checked.be.