YVV-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.
YVV-Consulting
Largest movements
- Receivables within one year +€28,921
up €28,921 (+29.7%), from €97,216 to €126,137
of which Other amounts receivable: +€27,691
- Tangible fixed assets -€5,031
down €5,031 (-25.5%), from €19,748 to €14,717
of which Furniture and vehicles: -€2,986
- Reserves +€15,900
up €15,900 (+18.8%), from €84,666 to €100,566
- Tax, wage and social debts +€5,300
up €5,300 (+20.4%), from €25,924 to €31,224
- Taxes -€2,054
down €2,054 (-13.0%), from €15,832 to €13,778
- Depreciation +€1,437
up €1,437 (+40.0%), from €3,593 to €5,031
- Other operating charges -€1,394
down €1,394 (-62.6%), from €2,229 to €835
- Financial charges -€893
down €893 (-51.1%), from €1,747 to €854
- Financial income -€374
down €374 (-10.2%), from €3,655 to €3,281
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 | €146,791 | €168,838 | +€22,048 | +15.0% |
| Fixed assets | 21/28 | €19,748 | €14,717 | -€5,031 | -25.5% |
| Tangible fixed assets | 22/27 | €19,748 | €14,717 | -€5,031 | -25.5% |
| Plant, machinery and equipment | 23 | €5,017 | €3,534 | -€1,482 | -29.6% |
| Furniture and vehicles | 24 | €11,138 | €8,152 | -€2,986 | -26.8% |
| Other tangible fixed assets | 26 | €3,594 | €3,031 | -€562 | -15.6% |
| Current assets | 29/58 | €127,043 | €154,121 | +€27,078 | +21.3% |
| Amounts receivable within one year | 40/41 | €97,216 | €126,137 | +€28,921 | +29.7% |
| Trade receivables | 40 | €45,161 | €46,391 | +€1,231 | +2.7% |
| Other amounts receivable | 41 | €52,055 | €79,746 | +€27,691 | +53.2% |
| Cash at bank and in hand | 54/58 | €20,060 | €19,133 | -€927 | -4.6% |
| Deferred charges and accrued income | 490/1 | €9,766 | €8,850 | -€916 | -9.4% |
| Total equity and liabilities | 10/49 | €146,791 | €168,838 | +€22,048 | +15.0% |
| Equity | 10/15 | €97,166 | €113,066 | +€15,900 | +16.4% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €84,666 | €100,566 | +€15,900 | +18.8% |
| Distributable reserves | 133 | €84,666 | €100,566 | +€15,900 | +18.8% |
| Amounts payable | 17/49 | €49,624 | €55,772 | +€6,148 | +12.4% |
| Amounts payable within one year | 42/48 | €49,624 | €55,772 | +€6,148 | +12.4% |
| Trade debts | 44 | €23,701 | €24,548 | +€847 | +3.6% |
| Suppliers | 440/4 | €23,701 | €24,548 | +€847 | +3.6% |
| Taxes, remuneration and social security | 45 | €25,924 | €31,224 | +€5,300 | +20.4% |
| Taxes | 450/3 | €25,924 | €31,224 | +€5,300 | +20.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,593 | €5,031 | +€1,437 | +40.0% |
| Other operating charges | 640/8 | €2,229 | €835 | -€1,394 | -62.6% |
| Non-recurring operating charges | 66A | €409 | - | -€409 | |
| Gross operating margin | 9900 | €33,467 | €33,116 | -€351 | -1.0% |
| Operating profit (loss) | 9901 | €27,236 | €27,251 | +€15 | +0.1% |
| Financial income | 75/76B | €3,655 | €3,281 | -€374 | -10.2% |
| Recurring financial income | 75 | €3,655 | €3,281 | -€374 | -10.2% |
| Financial charges | 65/66B | €1,747 | €854 | -€893 | -51.1% |
| Recurring financial charges | 65 | €1,747 | €854 | -€893 | -51.1% |
| Profit (loss) for the period before taxes | 9903 | €29,144 | €29,678 | +€534 | +1.8% |
| Income taxes | 67/77 | €15,832 | €13,778 | -€2,054 | -13.0% |
| Profit (loss) for the period | 9904 | €13,312 | €15,900 | +€2,588 | +19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,312 | €15,900 | +€2,588 | +19.4% |
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.