YELIDO: 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.
YELIDO
Largest movements
- Cash +€108,060
up €108,060 (+246%), from €44,015 to €152,076
mainly Depreciation (+€146,842) and Trade debts (+€50,910)
- Tangible fixed assets +€44,726
up €44,726 (+14.5%), from €307,646 to €352,371
of which Furniture and vehicles: +€39,337
- Deferred charges and accrued income +€43,323
up €43,323 (+685%), from €6,321 to €49,644
- Receivables within one year -€42,829
down €42,829 (-18.9%), from €226,503 to €183,674
of which Trade receivables: -€57,713
- Intangible fixed assets -€8,606
down €8,606 (-33.3%), from €25,819 to €17,213
- Trade debts +€50,910
up €50,910 (+146%), from €34,975 to €85,885
- Accrued charges and deferred income +€47,827
up €47,827 (+1,289%), from €3,710 to €51,537
- Current portion of long-term debt +€46,961
up €46,961 (+74.9%), from €62,724 to €109,685
- Other debts -€35,123
down €35,123 (-59.9%), from €58,623 to €23,500
- Tax, wage and social debts +€30,079
up €30,079 (+25.9%), from €116,063 to €146,142
of which Remuneration and social security: +€29,341
- Gross operating margin +€208,662
up €208,662 (+28.4%), from €733,564 to €942,225
- Staff costs +€133,827
up €133,827 (+21.8%), from €614,384 to €748,211
- Depreciation +€32,697
up €32,697 (+28.6%), from €114,146 to €146,842
- Taxes +€13,172
up €13,172 (+138%), from €9,523 to €22,696
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 | €625,242 | €774,365 | +€149,123 | +23.9% |
| Fixed assets | 21/28 | €348,403 | €388,972 | +€40,569 | +11.6% |
| Intangible fixed assets | 21 | €25,819 | €17,213 | -€8,606 | -33.3% |
| Tangible fixed assets | 22/27 | €307,646 | €352,371 | +€44,726 | +14.5% |
| Plant, machinery and equipment | 23 | €5,049 | €10,863 | +€5,813 | +115% |
| Furniture and vehicles | 24 | €285,962 | €325,299 | +€39,337 | +13.8% |
| Other tangible fixed assets | 26 | €16,635 | €16,210 | -€425 | -2.6% |
| Financial fixed assets | 28 | €14,938 | €19,388 | +€4,450 | +29.8% |
| Current assets | 29/58 | €276,839 | €385,393 | +€108,554 | +39.2% |
| Amounts receivable within one year | 40/41 | €226,503 | €183,674 | -€42,829 | -18.9% |
| Trade receivables | 40 | €206,820 | €149,107 | -€57,713 | -27.9% |
| Other amounts receivable | 41 | €19,683 | €34,567 | +€14,884 | +75.6% |
| Cash at bank and in hand | 54/58 | €44,015 | €152,076 | +€108,060 | +246% |
| Deferred charges and accrued income | 490/1 | €6,321 | €49,644 | +€43,323 | +685% |
| Total equity and liabilities | 10/49 | €625,242 | €774,365 | +€149,123 | +23.9% |
| Equity | 10/15 | €230,574 | €217,537 | -€13,037 | -5.7% |
| Contributions | 10/11 | €212,400 | €212,400 | = | 0.0% |
| Reserves | 13 | €4,834 | €4,834 | = | 0.0% |
| Distributable reserves | 133 | €4,834 | €4,834 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,340 | €303 | -€13,037 | -97.7% |
| Amounts payable | 17/49 | €394,668 | €556,828 | +€162,160 | +41.1% |
| Amounts payable after more than one year | 17 | €118,574 | €140,080 | +€21,506 | +18.1% |
| Financial debts | 170/4 | €118,574 | €140,080 | +€21,506 | +18.1% |
| Amounts payable within one year | 42/48 | €272,384 | €365,211 | +€92,827 | +34.1% |
| Current portion of amounts payable after more than one year | 42 | €62,724 | €109,685 | +€46,961 | +74.9% |
| Financial debts | 43 | €0 | €0 | = | |
| Credit institutions | 430/8 | €0 | €0 | = | |
| Trade debts | 44 | €34,975 | €85,885 | +€50,910 | +146% |
| Suppliers | 440/4 | €34,975 | €85,885 | +€50,910 | +146% |
| Taxes, remuneration and social security | 45 | €116,063 | €146,142 | +€30,079 | +25.9% |
| Taxes | 450/3 | €45,344 | €46,082 | +€738 | +1.6% |
| Remuneration and social security | 454/9 | €70,719 | €100,060 | +€29,341 | +41.5% |
| Other amounts payable | 47/48 | €58,623 | €23,500 | -€35,123 | -59.9% |
| Accrued charges and deferred income | 492/3 | €3,710 | €51,537 | +€47,827 | +1,289% |
| Remuneration, social security and pensions | 62 | €614,384 | €748,211 | +€133,827 | +21.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €114,146 | €146,842 | +€32,697 | +28.6% |
| Other operating charges | 640/8 | €6,970 | €3,105 | -€3,865 | -55.5% |
| Gross operating margin | 9900 | €733,564 | €942,225 | +€208,662 | +28.4% |
| Operating profit (loss) | 9901 | -€1,935 | €44,067 | +€46,003 | |
| Financial income | 75/76B | €34 | €262 | +€228 | +667% |
| Recurring financial income | 75 | €34 | €262 | +€228 | +667% |
| Non-recurring financial income | 76B | - | €0 | = | |
| Financial charges | 65/66B | €6,439 | €11,170 | +€4,732 | +73.5% |
| Recurring financial charges | 65 | €6,439 | €11,170 | +€4,732 | +73.5% |
| Profit (loss) for the period before taxes | 9903 | -€8,340 | €33,159 | +€41,499 | |
| Income taxes | 67/77 | €9,523 | €22,696 | +€13,172 | +138% |
| Profit (loss) for the period | 9904 | -€17,864 | €10,463 | +€28,327 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,864 | €10,463 | +€28,327 |
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 20 October 2026 via checked.be.