YELLOW BIZZ: what changed
YELLOW BIZZ
Largest movements
- Tangible fixed assets -€26,505
down €26,505 (-15.3%), from €173,207 to €146,702
of which Land and buildings: -€14,705
- Cash -€3,445
down €3,445 (-19.4%), from €17,756 to €14,310
mainly Trade debts (-€23,219) and Contributions, distributions and other (-€20,595)
- Trade debts -€23,219
down €23,219 (-89.3%), from €25,988 to €2,769
- Reserves +€21,916
up €21,916 (+17.8%), from €122,972 to €144,888
of which Distributable reserves: +€21,916
- Other debts -€19,084
down €19,084 (-62.0%), from €30,787 to €11,703
- Tax, wage and social debts -€8,457
down €8,457 (-32.3%), from €26,196 to €17,739
- Depreciation +€17,482
up €17,482 (+84.6%), from €20,667 to €38,149
- Other operating charges -€7,933
down €7,933 (-45.5%), from €17,438 to €9,506
- Taxes -€6,418
down €6,418 (-23.9%), from €26,834 to €20,416
- Gross operating margin -€5,561
down €5,561 (-4.8%), from €116,156 to €110,595
Change in the result, 2024 to 2025
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 2024 and 2025 balance sheets and the 2025 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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €271,244 | €242,464 | -€28,781 | -10.6% |
| Fixed assets | 21/28 | €173,736 | €147,287 | -€26,449 | -15.2% |
| Tangible fixed assets | 22/27 | €173,207 | €146,702 | -€26,505 | -15.3% |
| Land and buildings | 22 | €68,678 | €53,973 | -€14,705 | -21.4% |
| Plant, machinery and equipment | 23 | €953 | €653 | -€300 | -31.5% |
| Furniture and vehicles | 24 | €103,576 | €92,076 | -€11,500 | -11.1% |
| Financial fixed assets | 28 | €529 | €586 | +€56 | +10.7% |
| Current assets | 29/58 | €97,508 | €95,176 | -€2,332 | -2.4% |
| Stocks and contracts in progress | 3 | €40,250 | €40,250 | = | 0.0% |
| Stocks | 30/36 | €40,250 | €40,250 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €34,648 | €35,216 | +€568 | +1.6% |
| Trade receivables | 40 | €34,648 | €35,216 | +€568 | +1.6% |
| Cash at bank and in hand | 54/58 | €17,756 | €14,310 | -€3,445 | -19.4% |
| Deferred charges and accrued income | 490/1 | €4,854 | €5,400 | +€545 | +11.2% |
| Total equity and liabilities | 10/49 | €271,244 | €242,464 | -€28,781 | -10.6% |
| Equity | 10/15 | €185,010 | €206,926 | +€21,916 | +11.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €122,972 | €144,888 | +€21,916 | +17.8% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €116,772 | €138,688 | +€21,916 | +18.8% |
| Profit (loss) carried forward | 14 | €39 | €39 | = | 0.0% |
| Amounts payable | 17/49 | €86,234 | €35,537 | -€50,697 | -58.8% |
| Amounts payable within one year | 42/48 | €82,972 | €32,211 | -€50,761 | -61.2% |
| Trade debts | 44 | €25,988 | €2,769 | -€23,219 | -89.3% |
| Suppliers | 440/4 | €25,988 | €2,769 | -€23,219 | -89.3% |
| Taxes, remuneration and social security | 45 | €26,196 | €17,739 | -€8,457 | -32.3% |
| Taxes | 450/3 | €26,196 | €17,739 | -€8,457 | -32.3% |
| Other amounts payable | 47/48 | €30,787 | €11,703 | -€19,084 | -62.0% |
| Accrued charges and deferred income | 492/3 | €3,262 | €3,326 | +€64 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,667 | €38,149 | +€17,482 | +84.6% |
| Other operating charges | 640/8 | €17,438 | €9,506 | -€7,933 | -45.5% |
| Gross operating margin | 9900 | €116,156 | €110,595 | -€5,561 | -4.8% |
| Operating profit (loss) | 9901 | €78,051 | €62,941 | -€15,110 | -19.4% |
| Financial income | 75/76B | €55 | €192 | +€137 | +250% |
| Recurring financial income | 75 | €55 | €192 | +€137 | +250% |
| Financial charges | 65/66B | €1,067 | €206 | -€860 | -80.7% |
| Recurring financial charges | 65 | €1,067 | €206 | -€860 | -80.7% |
| Profit (loss) for the period before taxes | 9903 | €77,039 | €62,927 | -€14,112 | -18.3% |
| Income taxes | 67/77 | €26,834 | €20,416 | -€6,418 | -23.9% |
| Profit (loss) for the period | 9904 | €50,205 | €42,511 | -€7,694 | -15.3% |
| Profit (loss) for the period to be appropriated | 9905 | €50,205 | €42,511 | -€7,694 | -15.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.