All Things Yellow: 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.
All Things Yellow
Largest movements
- Current investments +€50,000
new in 2025: €50,000
- Cash -€13,513
down €13,513 (-15.9%), from €84,909 to €71,396
mainly Current investments (-€50,000) and Contributions, distributions and other (-€11,359)
- Tangible fixed assets -€8,547
down €8,547 (-23.4%), from €36,502 to €27,956
of which Furniture and vehicles: -€10,417
- Receivables within one year -€3,009
down €3,009 (-17.2%), from €17,521 to €14,512
of which Other amounts receivable: -€3,500
- Reserves +€26,416
up €26,416 (+25.0%), from €105,542 to €131,958
- Current portion of long-term debt -€2,559
down €2,559 (-100.0%), from €2,559 to €0
- Trade debts +€1,897
up €1,897 (+127.9%), from €1,482 to €3,379
- Gross operating margin +€18,362
up €18,362 (+40.5%), from €45,299 to €63,661
- Taxes +€6,890
up €6,890 (+214.7%), from €3,208 to €10,098
- Other operating charges -€3,768
down €3,768 (-67.8%), from €5,555 to €1,788
- Depreciation -€1,433
down €1,433 (-9.6%), from €14,908 to €13,474
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.
Cash bridge derived
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 | €140,742 | €165,910 | +€25,168 | +17.9% |
| Fixed assets | 21/28 | €36,502 | €27,956 | -€8,547 | -23.4% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €36,502 | €27,956 | -€8,547 | -23.4% |
| Furniture and vehicles | 24 | €13,647 | €3,230 | -€10,417 | -76.3% |
| Other tangible fixed assets | 26 | €22,855 | €24,725 | +€1,870 | +8.2% |
| Current assets | 29/58 | €104,240 | €137,954 | +€33,715 | +32.3% |
| Amounts receivable within one year | 40/41 | €17,521 | €14,512 | -€3,009 | -17.2% |
| Trade receivables | 40 | €14,021 | €14,512 | +€491 | +3.5% |
| Other amounts receivable | 41 | €3,500 | €0 | -€3,500 | -100.0% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €84,909 | €71,396 | -€13,513 | -15.9% |
| Deferred charges and accrued income | 490/1 | €1,810 | €2,046 | +€237 | +13.1% |
| Total equity and liabilities | 10/49 | €140,742 | €165,910 | +€25,168 | +17.9% |
| Equity | 10/15 | €124,092 | €150,508 | +€26,416 | +21.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €105,542 | €131,958 | +€26,416 | +25.0% |
| Distributable reserves | 133 | €105,542 | €131,958 | +€26,416 | +25.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €16,650 | €15,402 | -€1,249 | -7.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €16,650 | €15,402 | -€1,249 | -7.5% |
| Current portion of amounts payable after more than one year | 42 | €2,559 | €0 | -€2,559 | -100.0% |
| Trade debts | 44 | €1,482 | €3,379 | +€1,897 | +127.9% |
| Suppliers | 440/4 | €1,482 | €3,379 | +€1,897 | +127.9% |
| Taxes, remuneration and social security | 45 | €8,807 | €8,177 | -€630 | -7.2% |
| Taxes | 450/3 | €8,807 | €8,177 | -€630 | -7.2% |
| Other amounts payable | 47/48 | €3,802 | €3,846 | +€44 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,908 | €13,474 | -€1,433 | -9.6% |
| Other operating charges | 640/8 | €5,555 | €1,788 | -€3,768 | -67.8% |
| Gross operating margin | 9900 | €45,299 | €63,661 | +€18,362 | +40.5% |
| Operating profit (loss) | 9901 | €24,836 | €48,399 | +€23,563 | +94.9% |
| Financial income | 75/76B | €10 | €0 | -€10 | -100.0% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -100.0% |
| Financial charges | 65/66B | €348 | €525 | +€177 | +50.9% |
| Recurring financial charges | 65 | €348 | €525 | +€177 | +50.9% |
| Profit (loss) for the period before taxes | 9903 | €24,498 | €47,874 | +€23,376 | +95.4% |
| Income taxes | 67/77 | €3,208 | €10,098 | +€6,890 | +214.7% |
| Profit (loss) for the period | 9904 | €21,289 | €37,775 | +€16,486 | +77.4% |
| Profit (loss) for the period to be appropriated | 9905 | €21,289 | €37,775 | +€16,486 | +77.4% |
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 11 October 2026 via checked.be.