YVD 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.
YVD Consulting
Largest movements
- Cash +€84,490
up €84,490 (+118%), from €71,619 to €156,109
mainly Net result for the year (+€85,831) and Tax, wage and social debts (+€22,404)
- Reserves +€85,831
up €85,831 (+135%), from €63,606 to €149,437
- Debts after one year -€24,449
down €24,449 (-5.4%), from €449,577 to €425,128
- Tax, wage and social debts +€22,404
up €22,404 (+90.2%), from €24,826 to €47,230
- Depreciation -€51,438
down €51,438 (-74.8%), from €68,740 to €17,301
- Gross operating margin -€18,184
down €18,184 (-11.3%), from €160,868 to €142,683
- Taxes +€5,682
up €5,682 (+34.3%), from €16,570 to €22,252
- Financial charges +€5,626
up €5,626 (+51.2%), from €10,984 to €16,610
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 | €575,118 | €655,552 | +€80,435 | +14.0% |
| Fixed assets | 21/28 | €499,858 | €494,388 | -€5,470 | -1.1% |
| Tangible fixed assets | 22/27 | €499,858 | €494,388 | -€5,470 | -1.1% |
| Land and buildings | 22 | €480,589 | €465,144 | -€15,445 | -3.2% |
| Furniture and vehicles | 24 | €10,756 | €14,298 | +€3,541 | +32.9% |
| Other tangible fixed assets | 26 | €8,513 | €14,409 | +€5,896 | +69.3% |
| Assets under construction and advance payments | 27 | - | €538 | +€538 | |
| Current assets | 29/58 | €75,260 | €161,164 | +€85,905 | +114% |
| Amounts receivable within one year | 40/41 | €908 | €182 | -€726 | -80.0% |
| Trade receivables | 40 | €908 | €182 | -€726 | -80.0% |
| Current investments | 50/53 | - | €2,400 | +€2,400 | |
| Cash at bank and in hand | 54/58 | €71,619 | €156,109 | +€84,490 | +118% |
| Deferred charges and accrued income | 490/1 | €2,733 | €2,474 | -€259 | -9.5% |
| Total equity and liabilities | 10/49 | €575,118 | €655,552 | +€80,435 | +14.0% |
| Equity | 10/15 | €65,606 | €151,437 | +€85,831 | +131% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €63,606 | €149,437 | +€85,831 | +135% |
| Distributable reserves | 133 | €63,606 | €149,437 | +€85,831 | +135% |
| Amounts payable | 17/49 | €509,512 | €504,115 | -€5,396 | -1.1% |
| Amounts payable after more than one year | 17 | €449,577 | €425,128 | -€24,449 | -5.4% |
| Financial debts | 170/4 | €449,577 | €425,128 | -€24,449 | -5.4% |
| Amounts payable within one year | 42/48 | €56,467 | €75,549 | +€19,082 | +33.8% |
| Current portion of amounts payable after more than one year | 42 | €27,900 | €26,633 | -€1,267 | -4.5% |
| Trade debts | 44 | €741 | €1,686 | +€945 | +128% |
| Suppliers | 440/4 | €741 | €1,686 | +€945 | +128% |
| Taxes, remuneration and social security | 45 | €24,826 | €47,230 | +€22,404 | +90.2% |
| Taxes | 450/3 | €24,826 | €47,230 | +€22,404 | +90.2% |
| Other amounts payable | 47/48 | €3,000 | €0 | -€3,000 | -100% |
| Accrued charges and deferred income | 492/3 | €3,468 | €3,438 | -€30 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,740 | €17,301 | -€51,438 | -74.8% |
| Other operating charges | 640/8 | €1,825 | €689 | -€1,136 | -62.2% |
| Gross operating margin | 9900 | €160,868 | €142,683 | -€18,184 | -11.3% |
| Operating profit (loss) | 9901 | €90,303 | €124,693 | +€34,390 | +38.1% |
| Financial income | 75/76B | €858 | €0 | -€858 | -100.0% |
| Recurring financial income | 75 | €858 | €0 | -€858 | -100.0% |
| Financial charges | 65/66B | €10,984 | €16,610 | +€5,626 | +51.2% |
| Recurring financial charges | 65 | €10,984 | €16,610 | +€5,626 | +51.2% |
| Profit (loss) for the period before taxes | 9903 | €80,177 | €108,083 | +€27,906 | +34.8% |
| Income taxes | 67/77 | €16,570 | €22,252 | +€5,682 | +34.3% |
| Profit (loss) for the period | 9904 | €63,606 | €85,831 | +€22,225 | +34.9% |
| Profit (loss) for the period to be appropriated | 9905 | €63,606 | €85,831 | +€22,225 | +34.9% |
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 23 October 2026 via checked.be.