YW 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.
YW Consulting
Largest movements
- Receivables within one year -€32,637
down €32,637 (-86.7%), from €37,637 to €5,000
of which Trade receivables: -€18,058
- Current investments +€31,493
up €31,493 (+130%), from €24,225 to €55,718
- Cash +€14,565
up €14,565 (+17.1%), from €85,092 to €99,657
mainly Net result for the year (+€42,860) and Receivables within one year (+€32,637)
- Profit (loss) carried forward +€42,860
up €42,860 (+41.9%), from €102,369 to €145,229
- Accrued charges and deferred income -€19,056
down €19,056 (-100%), from €19,056 to €0
- Tax, wage and social debts -€12,734
down €12,734 (-29.4%), from €43,257 to €30,524
- Financial income +€4,236
up €4,236 (+931%), from €455 to €4,691
- Gross operating margin -€2,373
down €2,373 (-4.0%), from €58,719 to €56,345
- Depreciation +€2,142
up €2,142 (+255%), from €839 to €2,981
- Financial charges +€1,377
up €1,377 (+70.8%), from €1,945 to €3,322
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 | €169,238 | €181,454 | +€12,215 | +7.2% |
| Fixed assets | 21/28 | €21,012 | €19,790 | -€1,222 | -5.8% |
| Tangible fixed assets | 22/27 | €21,012 | €19,790 | -€1,222 | -5.8% |
| Plant, machinery and equipment | 23 | €1,012 | €907 | -€105 | -10.4% |
| Furniture and vehicles | 24 | €2,179 | €1,266 | -€913 | -41.9% |
| Other tangible fixed assets | 26 | €17,821 | €17,617 | -€204 | -1.1% |
| Current assets | 29/58 | €148,226 | €161,663 | +€13,437 | +9.1% |
| Amounts receivable within one year | 40/41 | €37,637 | €5,000 | -€32,637 | -86.7% |
| Trade receivables | 40 | €23,058 | €5,000 | -€18,058 | -78.3% |
| Other amounts receivable | 41 | €14,579 | €0 | -€14,579 | -100% |
| Current investments | 50/53 | €24,225 | €55,718 | +€31,493 | +130% |
| Cash at bank and in hand | 54/58 | €85,092 | €99,657 | +€14,565 | +17.1% |
| Deferred charges and accrued income | 490/1 | €1,273 | €1,289 | +€16 | +1.3% |
| Total equity and liabilities | 10/49 | €169,238 | €181,454 | +€12,215 | +7.2% |
| Equity | 10/15 | €104,369 | €147,229 | +€42,860 | +41.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €102,369 | €145,229 | +€42,860 | +41.9% |
| Amounts payable | 17/49 | €64,870 | €34,225 | -€30,644 | -47.2% |
| Amounts payable within one year | 42/48 | €45,814 | €34,225 | -€11,588 | -25.3% |
| Trade debts | 44 | €2,556 | €2,871 | +€314 | +12.3% |
| Suppliers | 440/4 | €2,556 | €2,871 | +€314 | +12.3% |
| Taxes, remuneration and social security | 45 | €43,257 | €30,524 | -€12,734 | -29.4% |
| Taxes | 450/3 | €43,257 | €30,524 | -€12,734 | -29.4% |
| Other amounts payable | 47/48 | €0 | €831 | +€831 | |
| Accrued charges and deferred income | 492/3 | €19,056 | €0 | -€19,056 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €839 | €2,981 | +€2,142 | +255% |
| Other operating charges | 640/8 | €982 | €400 | -€582 | -59.3% |
| Gross operating margin | 9900 | €58,719 | €56,345 | -€2,373 | -4.0% |
| Operating profit (loss) | 9901 | €56,898 | €52,965 | -€3,933 | -6.9% |
| Financial income | 75/76B | €455 | €4,691 | +€4,236 | +931% |
| Recurring financial income | 75 | €455 | €4,691 | +€4,236 | +931% |
| Financial charges | 65/66B | €1,945 | €3,322 | +€1,377 | +70.8% |
| Recurring financial charges | 65 | €1,945 | €3,322 | +€1,377 | +70.8% |
| Profit (loss) for the period before taxes | 9903 | €55,407 | €54,333 | -€1,074 | -1.9% |
| Income taxes | 67/77 | €11,794 | €11,473 | -€320 | -2.7% |
| Profit (loss) for the period | 9904 | €43,614 | €42,860 | -€754 | -1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €43,614 | €42,860 | -€754 | -1.7% |
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 19 October 2026 via checked.be.