YELLA: what changed
Two fiscal 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.
YELLA
Largest movements
- Intangible fixed assets +€92,037
up €92,037 (+6.0%), from €1.5m to €1.6m
- Receivables within one year -€37,539
down €37,539 (-38.2%), from €98,200 to €60,661
of which Trade receivables: -€40,664
- Debts after one year +€450,627
up €450,627 (+31.6%), from €1.4m to €1.9m
- Profit (loss) carried forward -€399,990
new in 2024: -€399,990
- Financial charges +€244,370
up €244,370 (+226.7%), from €107,785 to €352,155
- Depreciation +€179,853
up €179,853 (+35928.9%), from €501 to €180,354
- Taxes -€1,477
down €1,477 (-96.7%), from €1,527 to €50
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,637,833 | €1,686,720 | +€48,887 | +3.0% |
| Fixed assets | 21/28 | €1,531,146 | €1,623,183 | +€92,037 | +6.0% |
| Intangible fixed assets | 21 | €1,531,146 | €1,623,183 | +€92,037 | +6.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €106,687 | €63,536 | -€43,151 | -40.4% |
| Amounts receivable within one year | 40/41 | €98,200 | €60,661 | -€37,539 | -38.2% |
| Trade receivables | 40 | €89,368 | €48,704 | -€40,664 | -45.5% |
| Other amounts receivable | 41 | €8,832 | €11,957 | +€3,125 | +35.4% |
| Cash at bank and in hand | 54/58 | €8,487 | €2,875 | -€5,612 | -66.1% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €1,637,833 | €1,686,720 | +€48,887 | +3.0% |
| Equity | 10/15 | €203,839 | -€196,151 | -€399,990 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €185,239 | €185,239 | = | 0.0% |
| Distributable reserves | 133 | €185,239 | €185,239 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€399,990 | -€399,990 | |
| Amounts payable | 17/49 | €1,433,994 | €1,882,871 | +€448,877 | +31.3% |
| Amounts payable after more than one year | 17 | €1,427,935 | €1,878,563 | +€450,627 | +31.6% |
| Financial debts | 170/4 | €1,427,935 | €1,878,563 | +€450,627 | +31.6% |
| Amounts payable within one year | 42/48 | €6,059 | €4,308 | -€1,751 | -28.9% |
| Trade debts | 44 | €4,532 | €2,732 | -€1,800 | -39.7% |
| Suppliers | 440/4 | €4,532 | €2,732 | -€1,800 | -39.7% |
| Taxes, remuneration and social security | 45 | €1,527 | €1,577 | +€50 | +3.3% |
| Taxes | 450/3 | €1,527 | €1,577 | +€50 | +3.3% |
| Non-recurring operating income | 76A | €274,146 | €0 | -€274,146 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €501 | €180,354 | +€179,853 | +35928.9% |
| Other operating charges | 640/8 | €1,085 | €1,093 | +€7 | +0.7% |
| Gross operating margin | 9900 | €134,106 | €133,510 | -€595 | -0.4% |
| Operating profit (loss) | 9901 | €132,520 | -€47,936 | -€180,456 | |
| Financial income | 75/76B | €518 | €150 | -€368 | -71.0% |
| Recurring financial income | 75 | €518 | €150 | -€368 | -71.0% |
| Financial charges | 65/66B | €107,785 | €352,155 | +€244,370 | +226.7% |
| Recurring financial charges | 65 | €107,785 | €352,155 | +€244,370 | +226.7% |
| Profit (loss) for the period before taxes | 9903 | €25,253 | -€399,940 | -€425,193 | |
| Income taxes | 67/77 | €1,527 | €50 | -€1,477 | -96.7% |
| Profit (loss) for the period | 9904 | €23,726 | -€399,990 | -€423,716 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,726 | -€399,990 | -€423,716 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.