YELLOO: 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.
YELLOO
Largest movements
- Financial fixed assets +€20,000
new in 2025: €20,000
- Receivables within one year +€7,856
up €7,856 (+15.2%), from €51,631 to €59,487
of which Other amounts receivable: +€16,816
- Tangible fixed assets +€5,724
up €5,724 (+33.6%), from €17,026 to €22,750
of which Furniture and vehicles: +€6,436
- Cash +€1,679
new in 2025: €1,679
mainly Net result for the year (+€26,415) and Debts after one year (+€16,305)
- Profit (loss) carried forward +€16,415
up €16,415 (+49.9%), from €32,903 to €49,319
- Debts after one year +€16,305
new in 2025: €16,305
- Other debts +€6,755
up €6,755 (+208%), from €3,245 to €10,000
- Short-term financial debts -€5,676
no longer reported in 2025 (was €5,676)
- Tax, wage and social debts -€4,962
down €4,962 (-42.5%), from €11,662 to €6,700
of which Remuneration and social security: -€2,899
- Purchases and services +€62,099
up €62,099 (+106%), from €58,764 to €120,864
- Turnover +€57,705
up €57,705 (+55.5%), from €103,971 to €161,675
- Gross operating margin -€4,395
down €4,395 (-9.7%), from €45,207 to €40,812
- Depreciation +€3,876
up €3,876 (+315%), from €1,230 to €5,105
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 | €68,843 | €104,711 | +€35,868 | +52.1% |
| Fixed assets | 21/28 | €17,026 | €42,750 | +€25,724 | +151% |
| Tangible fixed assets | 22/27 | €17,026 | €22,750 | +€5,724 | +33.6% |
| Furniture and vehicles | 24 | €10,153 | €16,589 | +€6,436 | +63.4% |
| Other tangible fixed assets | 26 | €6,873 | €6,161 | -€712 | -10.4% |
| Financial fixed assets | 28 | - | €20,000 | +€20,000 | |
| Current assets | 29/58 | €51,817 | €61,961 | +€10,144 | +19.6% |
| Amounts receivable within one year | 40/41 | €51,631 | €59,487 | +€7,856 | +15.2% |
| Trade receivables | 40 | €51,281 | €42,321 | -€8,960 | -17.5% |
| Other amounts receivable | 41 | €351 | €17,166 | +€16,816 | +4,798% |
| Cash at bank and in hand | 54/58 | - | €1,679 | +€1,679 | |
| Deferred charges and accrued income | 490/1 | €186 | €794 | +€609 | +328% |
| Total equity and liabilities | 10/49 | €68,843 | €104,711 | +€35,868 | +52.1% |
| Equity | 10/15 | €33,903 | €50,319 | +€16,415 | +48.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,903 | €49,319 | +€16,415 | +49.9% |
| Amounts payable | 17/49 | €34,939 | €54,392 | +€19,453 | +55.7% |
| Amounts payable after more than one year | 17 | - | €16,305 | +€16,305 | |
| Financial debts | 170/4 | - | €16,305 | +€16,305 | |
| Amounts payable within one year | 42/48 | €34,939 | €38,087 | +€3,148 | +9.0% |
| Current portion of amounts payable after more than one year | 42 | - | €3,695 | +€3,695 | |
| Financial debts | 43 | €5,676 | - | -€5,676 | |
| Credit institutions | 430/8 | €5,676 | - | -€5,676 | |
| Trade debts | 44 | €14,356 | €17,692 | +€3,336 | +23.2% |
| Suppliers | 440/4 | €14,356 | €17,692 | +€3,336 | +23.2% |
| Taxes, remuneration and social security | 45 | €11,662 | €6,700 | -€4,962 | -42.5% |
| Taxes | 450/3 | €7,763 | €5,700 | -€2,063 | -26.6% |
| Remuneration and social security | 454/9 | €3,899 | €1,000 | -€2,899 | -74.4% |
| Other amounts payable | 47/48 | €3,245 | €10,000 | +€6,755 | +208% |
| Turnover | 70 | €103,971 | €161,675 | +€57,705 | +55.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €58,764 | €120,864 | +€62,099 | +106% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,230 | €5,105 | +€3,876 | +315% |
| Other operating charges | 640/8 | €128 | €954 | +€826 | +646% |
| Gross operating margin | 9900 | €45,207 | €40,812 | -€4,395 | -9.7% |
| Operating profit (loss) | 9901 | €43,849 | €34,753 | -€9,096 | -20.7% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €130 | €479 | +€349 | +268% |
| Recurring financial charges | 65 | €130 | €479 | +€349 | +268% |
| Profit (loss) for the period before taxes | 9903 | €43,719 | €34,277 | -€9,442 | -21.6% |
| Income taxes | 67/77 | €9,150 | €7,862 | -€1,288 | -14.1% |
| Profit (loss) for the period | 9904 | €34,569 | €26,415 | -€8,154 | -23.6% |
| Profit (loss) for the period to be appropriated | 9905 | €34,569 | €26,415 | -€8,154 | -23.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.