YElle: 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.
YElle
Largest movements
- Receivables within one year +€16,248
up €16,248 (+1259.5%), from €1,290 to €17,538
of which Other amounts receivable: +€15,948
- Cash -€13,901
down €13,901 (-27.6%), from €50,404 to €36,503
mainly Receivables within one year (-€16,248) and Tax, wage and social debts (-€3,905)
- Tangible fixed assets -€1,392
down €1,392 (-59.4%), from €2,342 to €950
- Profit (loss) carried forward +€4,127
up €4,127 (+103.7%), from €3,978 to €8,105
- Tax, wage and social debts -€3,905
down €3,905 (-36.1%), from €10,825 to €6,920
of which Remuneration and social security: -€2,801
- Other debts +€1,295
up €1,295 (+6.5%), from €20,018 to €21,313
- Trade debts -€775
down €775 (-59.6%), from €1,300 to €525
- Gross operating margin -€14,799
down €14,799 (-72.0%), from €20,555 to €5,756
- Taxes -€3,032
down €3,032 (-95.4%), from €3,179 to €147
- Depreciation -€2,595
down €2,595 (-65.1%), from €3,987 to €1,392
- Other operating charges -€632
no longer reported in 2025 (was €632)
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.
Cash bridge derived
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 | €54,721 | €55,463 | +€742 | +1.4% |
| Fixed assets | 21/28 | €2,492 | €1,100 | -€1,392 | -55.9% |
| Tangible fixed assets | 22/27 | €2,342 | €950 | -€1,392 | -59.4% |
| Other tangible fixed assets | 26 | €2,342 | €950 | -€1,392 | -59.4% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €52,229 | €54,363 | +€2,134 | +4.1% |
| Stocks and contracts in progress | 3 | €535 | €322 | -€213 | -39.8% |
| Stocks | 30/36 | €535 | - | -€535 | |
| Contracts in progress | 37 | - | €322 | +€322 | |
| Amounts receivable within one year | 40/41 | €1,290 | €17,538 | +€16,248 | +1259.5% |
| Trade receivables | 40 | - | €300 | +€300 | |
| Other amounts receivable | 41 | €1,290 | €17,238 | +€15,948 | +1236.3% |
| Cash at bank and in hand | 54/58 | €50,404 | €36,503 | -€13,901 | -27.6% |
| Total equity and liabilities | 10/49 | €54,721 | €55,463 | +€742 | +1.4% |
| Equity | 10/15 | €22,578 | €26,705 | +€4,127 | +18.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,978 | €8,105 | +€4,127 | +103.7% |
| Amounts payable | 17/49 | €32,143 | €28,758 | -€3,385 | -10.5% |
| Amounts payable within one year | 42/48 | €32,143 | €28,758 | -€3,385 | -10.5% |
| Trade debts | 44 | €1,300 | €525 | -€775 | -59.6% |
| Suppliers | 440/4 | €1,300 | €525 | -€775 | -59.6% |
| Taxes, remuneration and social security | 45 | €10,825 | €6,920 | -€3,905 | -36.1% |
| Taxes | 450/3 | €5,204 | €4,100 | -€1,104 | -21.2% |
| Remuneration and social security | 454/9 | €5,621 | €2,820 | -€2,801 | -49.8% |
| Other amounts payable | 47/48 | €20,018 | €21,313 | +€1,295 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,987 | €1,392 | -€2,595 | -65.1% |
| Other operating charges | 640/8 | €632 | - | -€632 | |
| Gross operating margin | 9900 | €20,555 | €5,756 | -€14,799 | -72.0% |
| Operating profit (loss) | 9901 | €15,936 | €4,364 | -€11,572 | -72.6% |
| Financial income | 75/76B | €50 | - | -€50 | |
| Recurring financial income | 75 | €50 | - | -€50 | |
| Financial charges | 65/66B | €89 | €90 | +€1 | +1.1% |
| Recurring financial charges | 65 | €89 | €90 | +€1 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | €15,897 | €4,274 | -€11,623 | -73.1% |
| Income taxes | 67/77 | €3,179 | €147 | -€3,032 | -95.4% |
| Profit (loss) for the period | 9904 | €12,718 | €4,127 | -€8,591 | -67.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,718 | €4,127 | -€8,591 | -67.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.