Yello Sound: 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.
Yello Sound
Largest movements
- Tangible fixed assets +€14,563
up €14,563 (+77.3%), from €18,844 to €33,407
of which Furniture and vehicles: +€15,349
- Cash +€7,235
up €7,235 (+151%), from €4,798 to €12,032
mainly Debts after one year (+€13,099) and Depreciation (+€8,942)
- Receivables within one year -€2,440
down €2,440 (-29.9%), from €8,161 to €5,721
of which Trade receivables: -€1,799
- Deferred charges and accrued income +€1,723
up €1,723 (+254%), from €678 to €2,401
- Debts after one year +€13,099
up €13,099 (+87.3%), from €15,000 to €28,099
- Reserves +€4,127
up €4,127 (+31.8%), from €12,997 to €17,124
- Current portion of long-term debt +€3,597
new in 2026: €3,597
- Trade debts -€1,620
down €1,620 (-54.1%), from €2,996 to €1,376
- Tax, wage and social debts +€1,620
up €1,620 (+322%), from €503 to €2,122
- Gross operating margin +€8,079
up €8,079 (+72.6%), from €11,128 to €19,207
- Depreciation +€4,924
up €4,924 (+123%), from €4,018 to €8,942
- Taxes +€722
up €722 (+46.9%), from €1,539 to €2,261
- Financial charges +€668
up €668 (+187%), from €357 to €1,026
- Other operating charges +€530
up €530 (+35.5%), from €1,492 to €2,021
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,482 | €53,562 | +€21,080 | +64.9% |
| Fixed assets | 21/28 | €18,844 | €33,407 | +€14,563 | +77.3% |
| Tangible fixed assets | 22/27 | €18,844 | €33,407 | +€14,563 | +77.3% |
| Plant, machinery and equipment | 23 | €7,752 | €6,965 | -€787 | -10.1% |
| Furniture and vehicles | 24 | €11,093 | €26,442 | +€15,349 | +138% |
| Current assets | 29/58 | €13,637 | €20,155 | +€6,517 | +47.8% |
| Amounts receivable within one year | 40/41 | €8,161 | €5,721 | -€2,440 | -29.9% |
| Trade receivables | 40 | €7,520 | €5,721 | -€1,799 | -23.9% |
| Other amounts receivable | 41 | €641 | - | -€641 | |
| Cash at bank and in hand | 54/58 | €4,798 | €12,032 | +€7,235 | +151% |
| Deferred charges and accrued income | 490/1 | €678 | €2,401 | +€1,723 | +254% |
| Total equity and liabilities | 10/49 | €32,482 | €53,562 | +€21,080 | +64.9% |
| Equity | 10/15 | €13,097 | €17,224 | +€4,127 | +31.5% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €12,997 | €17,124 | +€4,127 | +31.8% |
| Distributable reserves | 133 | €12,997 | €17,124 | +€4,127 | +31.8% |
| Amounts payable | 17/49 | €19,385 | €36,338 | +€16,953 | +87.5% |
| Amounts payable after more than one year | 17 | €15,000 | €28,099 | +€13,099 | +87.3% |
| Financial debts | 170/4 | €15,000 | €28,099 | +€13,099 | +87.3% |
| Amounts payable within one year | 42/48 | €4,385 | €8,238 | +€3,854 | +87.9% |
| Current portion of amounts payable after more than one year | 42 | - | €3,597 | +€3,597 | |
| Trade debts | 44 | €2,996 | €1,376 | -€1,620 | -54.1% |
| Suppliers | 440/4 | €2,996 | €1,376 | -€1,620 | -54.1% |
| Taxes, remuneration and social security | 45 | €503 | €2,122 | +€1,620 | +322% |
| Taxes | 450/3 | €503 | €2,122 | +€1,620 | +322% |
| Other amounts payable | 47/48 | €886 | €1,143 | +€257 | +29.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,018 | €8,942 | +€4,924 | +123% |
| Other operating charges | 640/8 | €1,492 | €2,021 | +€530 | +35.5% |
| Gross operating margin | 9900 | €11,128 | €19,207 | +€8,079 | +72.6% |
| Operating profit (loss) | 9901 | €5,618 | €8,244 | +€2,626 | +46.7% |
| Financial income | 75/76B | €5 | €3 | -€1 | -25.3% |
| Recurring financial income | 75 | €5 | €3 | -€1 | -25.3% |
| Financial charges | 65/66B | €357 | €1,026 | +€668 | +187% |
| Recurring financial charges | 65 | €357 | €1,026 | +€668 | +187% |
| Profit (loss) for the period before taxes | 9903 | €5,265 | €7,222 | +€1,957 | +37.2% |
| Income taxes | 67/77 | €1,539 | €2,261 | +€722 | +46.9% |
| Profit (loss) for the period | 9904 | €3,726 | €4,960 | +€1,235 | +33.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,726 | €4,960 | +€1,235 | +33.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.