ASSURED YELLO: 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.
ASSURED YELLO
Largest movements
- Cash +€45,916
up €45,916 (+189%), from €24,294 to €70,210
mainly Net result for the year (+€32,492) and Current investments (+€25,000)
- Current investments -€25,000
no longer reported in 2025 (was €25,000)
- Deferred charges and accrued income +€9,354
up €9,354 (+2,080%), from €450 to €9,804
- Receivables within one year -€2,974
down €2,974 (-21.2%), from €14,037 to €11,063
- Profit (loss) carried forward +€17,492
up €17,492 (+38.5%), from €45,379 to €62,870
- Other debts +€12,062
up €12,062 (+1,547%), from €780 to €12,842
- Tax, wage and social debts -€3,243
down €3,243 (-20.7%), from €15,634 to €12,391
of which Taxes: -€3,243
- Gross operating margin -€2,153
down €2,153 (-4.7%), from €45,982 to €43,829
- Financial income +€547
up €547 (+253%), from €216 to €763
- Other operating charges +€480
new in 2025: €480
- Financial charges +€467
up €467 (+41.7%), from €1,120 to €1,587
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 | €64,612 | €91,501 | +€26,889 | +41.6% |
| Fixed assets | 21/28 | €831 | €424 | -€408 | -49.0% |
| Tangible fixed assets | 22/27 | €831 | €424 | -€408 | -49.0% |
| Furniture and vehicles | 24 | €831 | €424 | -€408 | -49.0% |
| Current assets | 29/58 | €63,781 | €91,077 | +€27,296 | +42.8% |
| Amounts receivable within one year | 40/41 | €14,037 | €11,063 | -€2,974 | -21.2% |
| Trade receivables | 40 | €14,037 | €11,063 | -€2,974 | -21.2% |
| Current investments | 50/53 | €25,000 | - | -€25,000 | |
| Cash at bank and in hand | 54/58 | €24,294 | €70,210 | +€45,916 | +189% |
| Deferred charges and accrued income | 490/1 | €450 | €9,804 | +€9,354 | +2,080% |
| Total equity and liabilities | 10/49 | €64,612 | €91,501 | +€26,889 | +41.6% |
| Equity | 10/15 | €46,879 | €64,370 | +€17,492 | +37.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,379 | €62,870 | +€17,492 | +38.5% |
| Amounts payable | 17/49 | €17,734 | €27,130 | +€9,397 | +53.0% |
| Amounts payable within one year | 42/48 | €17,734 | €27,130 | +€9,397 | +53.0% |
| Trade debts | 44 | €1,320 | €1,897 | +€578 | +43.8% |
| Suppliers | 440/4 | €1,320 | €1,897 | +€578 | +43.8% |
| Taxes, remuneration and social security | 45 | €15,634 | €12,391 | -€3,243 | -20.7% |
| Taxes | 450/3 | €15,202 | €11,959 | -€3,243 | -21.3% |
| Remuneration and social security | 454/9 | €432 | €432 | = | 0.0% |
| Other amounts payable | 47/48 | €780 | €12,842 | +€12,062 | +1,547% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €392 | €408 | +€16 | +4.1% |
| Other operating charges | 640/8 | - | €480 | +€480 | |
| Gross operating margin | 9900 | €45,982 | €43,829 | -€2,153 | -4.7% |
| Operating profit (loss) | 9901 | €45,590 | €42,942 | -€2,649 | -5.8% |
| Financial income | 75/76B | €216 | €763 | +€547 | +253% |
| Recurring financial income | 75 | €216 | €763 | +€547 | +253% |
| Financial charges | 65/66B | €1,120 | €1,587 | +€467 | +41.7% |
| Recurring financial charges | 65 | €1,120 | €1,587 | +€467 | +41.7% |
| Profit (loss) for the period before taxes | 9903 | €44,686 | €42,118 | -€2,569 | -5.7% |
| Income taxes | 67/77 | €9,890 | €9,626 | -€264 | -2.7% |
| Profit (loss) for the period | 9904 | €34,797 | €32,492 | -€2,305 | -6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €34,797 | €32,492 | -€2,305 | -6.6% |
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 27 October 2026 via checked.be.