YVD 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.
YVD Consultancy
Largest movements
- Financial fixed assets +€89,643
up €89,643 (+26.2%), from €342,108 to €431,751
- Tangible fixed assets -€36,712
down €36,712 (-94.2%), from €38,968 to €2,256
- Receivables within one year +€11,671
up €11,671 (+91.5%), from €12,756 to €24,427
of which Trade receivables: +€11,631
- Reserves +€46,392
up €46,392 (+45.4%), from €102,282 to €148,674
- Debts after one year -€29,115
down €29,115 (-57.9%), from €50,309 to €21,194
- Other debts +€28,994
up €28,994 (+16.0%), from €181,354 to €210,348
- Tax, wage and social debts +€20,781
up €20,781 (+173%), from €12,042 to €32,823
- Trade debts -€7,783
down €7,783 (-79.7%), from €9,770 to €1,987
- Gross operating margin +€47,270
up €47,270 (+127%), from €37,238 to €84,508
- Taxes +€10,551
up €10,551 (+129%), from €8,159 to €18,709
- Other operating charges +€10,494
up €10,494 (+2,473%), from €424 to €10,918
- Financial charges +€1,370
up €1,370 (+24.7%), from €5,541 to €6,911
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 | €395,813 | €462,680 | +€66,867 | +16.9% |
| Fixed assets | 21/28 | €381,076 | €434,007 | +€52,931 | +13.9% |
| Tangible fixed assets | 22/27 | €38,968 | €2,256 | -€36,712 | -94.2% |
| Furniture and vehicles | 24 | €38,968 | €2,256 | -€36,712 | -94.2% |
| Financial fixed assets | 28 | €342,108 | €431,751 | +€89,643 | +26.2% |
| Current assets | 29/58 | €14,737 | €28,673 | +€13,936 | +94.6% |
| Amounts receivable within one year | 40/41 | €12,756 | €24,427 | +€11,671 | +91.5% |
| Trade receivables | 40 | €12,756 | €24,387 | +€11,631 | +91.2% |
| Other amounts receivable | 41 | - | €40 | +€40 | |
| Cash at bank and in hand | 54/58 | €1,835 | €4,245 | +€2,410 | +131% |
| Deferred charges and accrued income | 490/1 | €145 | €1 | -€144 | -99.1% |
| Total equity and liabilities | 10/49 | €395,813 | €462,680 | +€66,867 | +16.9% |
| Equity | 10/15 | €112,282 | €158,674 | +€46,392 | +41.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €102,282 | €148,674 | +€46,392 | +45.4% |
| Distributable reserves | 133 | €102,282 | €148,674 | +€46,392 | +45.4% |
| Amounts payable | 17/49 | €283,531 | €304,006 | +€20,475 | +7.2% |
| Amounts payable after more than one year | 17 | €50,309 | €21,194 | -€29,115 | -57.9% |
| Financial debts | 170/4 | €50,309 | €21,194 | -€29,115 | -57.9% |
| Amounts payable within one year | 42/48 | €233,222 | €282,811 | +€49,589 | +21.3% |
| Current portion of amounts payable after more than one year | 42 | €30,056 | €37,623 | +€7,567 | +25.2% |
| Financial debts | 43 | - | €30 | +€30 | |
| Other loans | 439 | - | €30 | +€30 | |
| Trade debts | 44 | €9,770 | €1,987 | -€7,783 | -79.7% |
| Suppliers | 440/4 | €9,770 | €1,987 | -€7,783 | -79.7% |
| Taxes, remuneration and social security | 45 | €12,042 | €32,823 | +€20,781 | +173% |
| Taxes | 450/3 | €12,042 | €32,823 | +€20,781 | +173% |
| Other amounts payable | 47/48 | €181,354 | €210,348 | +€28,994 | +16.0% |
| Accrued charges and deferred income | 492/3 | - | €0 | +€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,836 | €1,537 | -€299 | -16.3% |
| Other operating charges | 640/8 | €424 | €10,918 | +€10,494 | +2,473% |
| Non-recurring operating charges | 66A | €63 | - | -€63 | |
| Gross operating margin | 9900 | €37,238 | €84,508 | +€47,270 | +127% |
| Operating profit (loss) | 9901 | €34,914 | €72,053 | +€37,139 | +106% |
| Financial income | 75/76B | €117 | €73 | -€43 | -37.2% |
| Recurring financial income | 75 | €117 | €73 | -€43 | -37.2% |
| Financial charges | 65/66B | €5,541 | €6,911 | +€1,370 | +24.7% |
| Recurring financial charges | 65 | €5,541 | €6,911 | +€1,370 | +24.7% |
| Profit (loss) for the period before taxes | 9903 | €29,490 | €65,215 | +€35,725 | +121% |
| Income taxes | 67/77 | €8,159 | €18,709 | +€10,551 | +129% |
| Profit (loss) for the period | 9904 | €21,332 | €46,506 | +€25,174 | +118% |
| Profit (loss) for the period to be appropriated | 9905 | €21,332 | €46,506 | +€25,174 | +118% |
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 13 October 2026 via checked.be.