YELL-O-SNOW: what changed
YELL-O-SNOW
Largest movements
- Receivables within one year +€12,062
up €12,062 (+40.8%), from €29,551 to €41,613
of which Other amounts receivable: +€23,018
- Cash +€10,715
up €10,715 (+24.7%), from €43,400 to €54,115
mainly Net result for the year (+€17,253) and Tax, wage and social debts (+€3,524)
- Reserves +€17,250
up €17,250 (+36.0%), from €47,914 to €65,164
- Tax, wage and social debts +€3,524
up €3,524 (+53.6%), from €6,575 to €10,099
of which Remuneration and social security: +€2,350
- Trade debts +€2,533
up €2,533 (+343%), from €738 to €3,271
- Gross operating margin +€10,461
up €10,461 (+66.8%), from €15,653 to €26,114
- Taxes +€2,835
up €2,835 (+56.9%), from €4,980 to €7,816
- Financial income +€442
up €442 (+136%), from €324 to €765
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €74,595 | €97,306 | +€22,710 | +30.4% |
| Fixed assets | 21/28 | €1,462 | €1,392 | -€70 | -4.8% |
| Tangible fixed assets | 22/27 | €1,462 | €1,392 | -€70 | -4.8% |
| Plant, machinery and equipment | 23 | €0 | €580 | +€580 | |
| Furniture and vehicles | 24 | €1,462 | €812 | -€650 | -44.5% |
| Current assets | 29/58 | €73,133 | €95,914 | +€22,780 | +31.1% |
| Amounts receivable within one year | 40/41 | €29,551 | €41,613 | +€12,062 | +40.8% |
| Trade receivables | 40 | €18,871 | €7,916 | -€10,955 | -58.1% |
| Other amounts receivable | 41 | €10,680 | €33,697 | +€23,018 | +216% |
| Cash at bank and in hand | 54/58 | €43,400 | €54,115 | +€10,715 | +24.7% |
| Deferred charges and accrued income | 490/1 | €182 | €185 | +€3 | +1.5% |
| Total equity and liabilities | 10/49 | €74,595 | €97,306 | +€22,710 | +30.4% |
| Equity | 10/15 | €66,682 | €83,935 | +€17,253 | +25.9% |
| Contributions | 10/11 | €16,800 | €16,800 | = | 0.0% |
| Reserves | 13 | €47,914 | €65,164 | +€17,250 | +36.0% |
| Distributable reserves | 133 | €47,914 | €65,164 | +€17,250 | +36.0% |
| Profit (loss) carried forward | 14 | €1,968 | €1,971 | +€3 | +0.2% |
| Amounts payable | 17/49 | €7,914 | €13,370 | +€5,457 | +69.0% |
| Amounts payable within one year | 42/48 | €7,314 | €13,370 | +€6,057 | +82.8% |
| Trade debts | 44 | €738 | €3,271 | +€2,533 | +343% |
| Suppliers | 440/4 | €738 | €3,271 | +€2,533 | +343% |
| Taxes, remuneration and social security | 45 | €6,575 | €10,099 | +€3,524 | +53.6% |
| Taxes | 450/3 | €6,575 | €7,749 | +€1,174 | +17.9% |
| Remuneration and social security | 454/9 | €0 | €2,350 | +€2,350 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €600 | €0 | -€600 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €876 | €852 | -€23 | -2.7% |
| Other operating charges | 640/8 | €758 | €844 | +€87 | +11.4% |
| Gross operating margin | 9900 | €15,653 | €26,114 | +€10,461 | +66.8% |
| Operating profit (loss) | 9901 | €14,019 | €24,417 | +€10,398 | +74.2% |
| Financial income | 75/76B | €324 | €765 | +€442 | +136% |
| Recurring financial income | 75 | €324 | €765 | +€442 | +136% |
| Financial charges | 65/66B | €109 | €114 | +€5 | +4.8% |
| Recurring financial charges | 65 | €109 | €114 | +€5 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | €14,234 | €25,069 | +€10,834 | +76.1% |
| Income taxes | 67/77 | €4,980 | €7,816 | +€2,835 | +56.9% |
| Profit (loss) for the period | 9904 | €9,254 | €17,253 | +€7,999 | +86.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,254 | €17,253 | +€7,999 | +86.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.