YVW 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.
YVW Consulting
Largest movements
- Cash +€14,339
up €14,339 (+9.5%), from €150,626 to €164,966
mainly Other debts (+€81,815) and Net result for the year (+€45,722)
- Tangible fixed assets +€5,449
up €5,449 (+47.8%), from €11,399 to €16,848
of which Furniture and vehicles: +€5,919
- Receivables within one year +€3,983
up €3,983 (+30.3%), from €13,165 to €17,148
- Other debts +€81,815
up €81,815 (+1,036%), from €7,899 to €89,713
- Reserves -€43,242
no longer reported in 2025 (was €43,242)
- Tax, wage and social debts -€16,390
down €16,390 (-79.2%), from €20,689 to €4,299
- Gross operating margin +€5,452
up €5,452 (+8.6%), from €63,072 to €68,524
- Financial charges +€2,824
up €2,824 (+117%), from €2,414 to €5,238
- Depreciation +€1,321
up €1,321 (+135%), from €978 to €2,299
- Financial income +€726
up €726 (+3,020%), from €24 to €750
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 | €176,265 | €200,118 | +€23,853 | +13.5% |
| Fixed assets | 21/28 | €11,399 | €16,848 | +€5,449 | +47.8% |
| Tangible fixed assets | 22/27 | €11,399 | €16,848 | +€5,449 | +47.8% |
| Plant, machinery and equipment | 23 | €4,493 | €4,023 | -€470 | -10.5% |
| Furniture and vehicles | 24 | €6,906 | €12,825 | +€5,919 | +85.7% |
| Current assets | 29/58 | €164,866 | €183,270 | +€18,404 | +11.2% |
| Amounts receivable within one year | 40/41 | €13,165 | €17,148 | +€3,983 | +30.3% |
| Trade receivables | 40 | €13,165 | €17,148 | +€3,983 | +30.3% |
| Cash at bank and in hand | 54/58 | €150,626 | €164,966 | +€14,339 | +9.5% |
| Deferred charges and accrued income | 490/1 | €1,075 | €1,157 | +€82 | +7.6% |
| Total equity and liabilities | 10/49 | €176,265 | €200,118 | +€23,853 | +13.5% |
| Equity | 10/15 | €48,242 | €5,000 | -€43,242 | -89.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €43,242 | - | -€43,242 | |
| Distributable reserves | 133 | €43,242 | - | -€43,242 | |
| Amounts payable | 17/49 | €128,023 | €195,118 | +€67,095 | +52.4% |
| Amounts payable after more than one year | 17 | €97,743 | €97,743 | = | 0.0% |
| Other amounts payable | 178/9 | €97,743 | €97,743 | = | 0.0% |
| Amounts payable within one year | 42/48 | €30,280 | €97,375 | +€67,095 | +222% |
| Trade debts | 44 | €1,692 | €3,362 | +€1,670 | +98.7% |
| Suppliers | 440/4 | €1,692 | €3,362 | +€1,670 | +98.7% |
| Taxes, remuneration and social security | 45 | €20,689 | €4,299 | -€16,390 | -79.2% |
| Taxes | 450/3 | €20,689 | €4,299 | -€16,390 | -79.2% |
| Other amounts payable | 47/48 | €7,899 | €89,713 | +€81,815 | +1,036% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €978 | €2,299 | +€1,321 | +135% |
| Other operating charges | 640/8 | €387 | €120 | -€267 | -69.0% |
| Gross operating margin | 9900 | €63,072 | €68,524 | +€5,452 | +8.6% |
| Operating profit (loss) | 9901 | €61,706 | €66,105 | +€4,399 | +7.1% |
| Financial income | 75/76B | €24 | €750 | +€726 | +3,020% |
| Recurring financial income | 75 | €24 | €750 | +€726 | +3,020% |
| Financial charges | 65/66B | €2,414 | €5,238 | +€2,824 | +117% |
| Recurring financial charges | 65 | €2,414 | €5,238 | +€2,824 | +117% |
| Profit (loss) for the period before taxes | 9903 | €59,316 | €61,617 | +€2,301 | +3.9% |
| Income taxes | 67/77 | €16,074 | €15,896 | -€178 | -1.1% |
| Profit (loss) for the period | 9904 | €43,242 | €45,722 | +€2,479 | +5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €43,242 | €45,722 | +€2,479 | +5.7% |
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 25 October 2026 via checked.be.