YV-RH 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.
What changed
YV-RH CONSULTING
NACE 70.200, Business and other management consultancy
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€57,783
2023 · €9,064+€48,719
Equity
€371,532
2023 · €313,750+€57,783
Cash
€157,531
2023 · €92,567+€64,964
Balance sheet total
€535,305
2023 · €462,640+€72,665
Largest movements
Assets
- Receivables within one year +€82,815
up €82,815 (+129%), from €64,317 to €147,132
of which Trade receivables: +€82,726
- Receivables after one year -€74,438
down €74,438 (-25.4%), from €292,960 to €218,522
- Cash +€64,964
up €64,964 (+70.2%), from €92,567 to €157,531
mainly Receivables after one year (+€74,438) and Net result for the year (+€57,783)
Equity and liabilities
- Profit (loss) carried forward +€57,783
up €57,783 (+79.2%), from €72,990 to €130,772
- Tax, wage and social debts +€16,336
up €16,336 (+286%), from €5,704 to €22,040
of which Taxes: +€16,035
Income statement
- Turnover +€197,274
new in 2024: €197,274
- Gross operating margin +€34,946
up €34,946 (+103%), from €33,935 to €68,882
- Purchases and services +€14,035
new in 2024: €14,035
- Taxes -€9,085
down €9,085 (-56.9%), from €15,972 to €6,886
- Staff costs -€3,820
down €3,820 (-20.9%), from €18,271 to €14,450
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.
Result 2023
€9,064
Gross operating margin
+€34,946
Staff costs
+€3,820
Depreciation
+€280
Write-downs
+€1,093
Other operating charges
+€729
Other operating items
-€42
Financial income
-€1,008
Financial charges
-€186
Taxes
+€9,085
Result 2024
€57,783
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€67,388
Investment
-€2,424
Financing
€0
Cash 2023
€92,567
From operations (derived)
+€67,388
Net result for the year
+€57,783
Depreciation
+€4,214
Receivables after one year
+€74,438
Receivables within one year
-€82,815
Deferred charges and accrued income
-€1,113
Trade debts
-€1,454
Tax, wage and social debts
+€16,336
Investment (derived)
-€2,424
Investment in fixed assets (net)
-€2,424
Cash 2024
€157,531
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €462,640 | €535,305 | +€72,665 | +15.7% |
| Fixed assets | 21/28 | €12,596 | €10,806 | -€1,790 | -14.2% |
| Tangible fixed assets | 22/27 | €11,371 | €9,581 | -€1,790 | -15.7% |
| Plant, machinery and equipment | 23 | €639 | €3,622 | +€2,982 | +467% |
| Furniture and vehicles | 24 | €10,732 | €5,960 | -€4,772 | -44.5% |
| Financial fixed assets | 28 | €1,225 | €1,225 | = | 0.0% |
| Current assets | 29/58 | €450,044 | €524,498 | +€74,454 | +16.5% |
| Amounts receivable after more than one year | 29 | €292,960 | €218,522 | -€74,438 | -25.4% |
| Other amounts receivable | 291 | €292,960 | €218,522 | -€74,438 | -25.4% |
| Amounts receivable within one year | 40/41 | €64,317 | €147,132 | +€82,815 | +129% |
| Trade receivables | 40 | €63,854 | €146,580 | +€82,726 | +130% |
| Other amounts receivable | 41 | €463 | €552 | +€89 | +19.2% |
| Current investments | 50/53 | €200 | €200 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €92,567 | €157,531 | +€64,964 | +70.2% |
| Deferred charges and accrued income | 490/1 | €0 | €1,113 | +€1,113 | |
| Total equity and liabilities | 10/49 | €462,640 | €535,305 | +€72,665 | +15.7% |
| Equity | 10/15 | €313,750 | €371,532 | +€57,783 | +18.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €228,360 | €228,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €226,500 | €226,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,990 | €130,772 | +€57,783 | +79.2% |
| Provisions and deferred taxes | 16 | €50,000 | €50,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €50,000 | €50,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable | 17/49 | €98,890 | €113,772 | +€14,882 | +15.0% |
| Amounts payable within one year | 42/48 | €98,890 | €113,772 | +€14,882 | +15.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €30,516 | €29,063 | -€1,454 | -4.8% |
| Suppliers | 440/4 | €30,516 | €29,063 | -€1,454 | -4.8% |
| Advances received on contracts in progress | 46 | €32,670 | €32,670 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €5,704 | €22,040 | +€16,336 | +286% |
| Taxes | 450/3 | €5,213 | €21,248 | +€16,035 | +308% |
| Remuneration and social security | 454/9 | €491 | €792 | +€301 | +61.3% |
| Other amounts payable | 47/48 | €30,000 | €30,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | - | €197,274 | +€197,274 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €14,035 | +€14,035 | |
| Remuneration, social security and pensions | 62 | €18,271 | €14,450 | -€3,820 | -20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,494 | €4,214 | -€280 | -6.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,093 | - | -€1,093 | |
| Other operating charges | 640/8 | €1,341 | €612 | -€729 | -54.4% |
| Non-recurring operating charges | 66A | - | €42 | +€42 | |
| Gross operating margin | 9900 | €33,935 | €68,882 | +€34,946 | +103% |
| Operating profit (loss) | 9901 | €8,737 | €49,564 | +€40,827 | +467% |
| Financial income | 75/76B | €16,669 | €15,661 | -€1,008 | -6.0% |
| Recurring financial income | 75 | €16,669 | €15,661 | -€1,008 | -6.0% |
| Financial charges | 65/66B | €370 | €556 | +€186 | +50.1% |
| Recurring financial charges | 65 | €370 | €556 | +€186 | +50.1% |
| Profit (loss) for the period before taxes | 9903 | €25,036 | €64,669 | +€39,634 | +158% |
| Income taxes | 67/77 | €15,972 | €6,886 | -€9,085 | -56.9% |
| Profit (loss) for the period | 9904 | €9,064 | €57,783 | +€48,719 | +537% |
| Profit (loss) for the period to be appropriated | 9905 | €9,064 | €57,783 | +€48,719 | +537% |
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 21 October 2026 via checked.be.