YELL: 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.
YELL
Largest movements
- Receivables within one year +€6,852
up €6,852 (+664%), from €1,032 to €7,884
of which Other amounts receivable: +€7,882
- Cash -€3,013
down €3,013 (-26.5%), from €11,366 to €8,352
mainly Receivables within one year (-€6,852) and Net result for the year (-€3,217)
- Tangible fixed assets -€454
down €454 (-100%), from €454 to €0
- Deferred charges and accrued income +€343
new in 2025: €343
- Trade debts +€7,102
new in 2025: €7,102
- Profit (loss) carried forward -€3,217
down €3,217 (-33.2%), from -€9,683 to -€12,900
- Gross operating margin -€2,403
down €2,403, from €1,230 to -€1,173
- Staff costs +€523
new in 2025: €523
- Depreciation -€275
down €275 (-100%), from €275 to €0
- Financial income +€203
new in 2025: €203
- Other operating charges +€80
up €80 (+7.5%), from €1,062 to €1,142
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 | €12,852 | €16,580 | +€3,728 | +29.0% |
| Fixed assets | 21/28 | €454 | €0 | -€454 | -100% |
| Tangible fixed assets | 22/27 | €454 | €0 | -€454 | -100% |
| Furniture and vehicles | 24 | €454 | €0 | -€454 | -100% |
| Current assets | 29/58 | €12,398 | €16,580 | +€4,182 | +33.7% |
| Amounts receivable within one year | 40/41 | €1,032 | €7,884 | +€6,852 | +664% |
| Trade receivables | 40 | €1,030 | €0 | -€1,030 | -100% |
| Other amounts receivable | 41 | €2 | €7,884 | +€7,882 | +404,215% |
| Cash at bank and in hand | 54/58 | €11,366 | €8,352 | -€3,013 | -26.5% |
| Deferred charges and accrued income | 490/1 | - | €343 | +€343 | |
| Total equity and liabilities | 10/49 | €12,852 | €16,580 | +€3,728 | +29.0% |
| Equity | 10/15 | €12,311 | €9,094 | -€3,217 | -26.1% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €15,788 | €15,788 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €13,928 | €13,928 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,683 | -€12,900 | -€3,217 | -33.2% |
| Amounts payable | 17/49 | €541 | €7,486 | +€6,945 | +1,284% |
| Amounts payable within one year | 42/48 | €541 | €7,486 | +€6,945 | +1,284% |
| Trade debts | 44 | - | €7,102 | +€7,102 | |
| Suppliers | 440/4 | - | €7,102 | +€7,102 | |
| Taxes, remuneration and social security | 45 | €497 | €384 | -€113 | -22.7% |
| Taxes | 450/3 | €497 | €384 | -€113 | -22.7% |
| Other amounts payable | 47/48 | €44 | €0 | -€44 | -100% |
| Remuneration, social security and pensions | 62 | - | €523 | +€523 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €275 | €0 | -€275 | -100% |
| Other operating charges | 640/8 | €1,062 | €1,142 | +€80 | +7.5% |
| Gross operating margin | 9900 | €1,230 | -€1,173 | -€2,403 | |
| Operating profit (loss) | 9901 | -€107 | -€2,837 | -€2,730 | -2,543% |
| Financial income | 75/76B | - | €203 | +€203 | |
| Recurring financial income | 75 | - | €203 | +€203 | |
| Financial charges | 65/66B | €150 | €199 | +€49 | +33.0% |
| Recurring financial charges | 65 | €150 | €199 | +€49 | +33.0% |
| Profit (loss) for the period before taxes | 9903 | -€257 | -€2,833 | -€2,576 | -1,003% |
| Income taxes | 67/77 | €314 | €384 | +€70 | +22.3% |
| Profit (loss) for the period | 9904 | -€571 | -€3,217 | -€2,646 | -463% |
| Profit (loss) for the period to be appropriated | 9905 | -€571 | -€3,217 | -€2,646 | -463% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.