Yellow Brain: 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.
Yellow Brain
Largest movements
- Tangible fixed assets -€45,481
down €45,481 (-4.7%), from €972,086 to €926,605
of which Land and buildings: -€37,329
- Receivables within one year -€10,728
no longer reported in 2025 (was €10,728)
of which Trade receivables: -€10,258
- Debts after one year -€31,472
no longer reported in 2025 (was €31,472)
- Other debts -€29,524
down €29,524 (-6.2%), from €472,912 to €443,388
- Reserves +€24,255
up €24,255 (+6.6%), from €367,123 to €391,378
of which Distributable reserves: +€33,672
- Depreciation -€16,950
down €16,950 (-22.7%), from €74,515 to €57,565
- Taxes +€7,629
up €7,629 (+60.8%), from €12,541 to €20,170
- Gross operating margin +€7,167
up €7,167 (+7.1%), from €100,506 to €107,674
- Other operating charges -€1,915
down €1,915 (-25.2%), from €7,591 to €5,676
- Financial charges -€1,169
down €1,169 (-27.1%), from €4,315 to €3,146
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 | €993,398 | €945,099 | -€48,299 | -4.9% |
| Fixed assets | 21/28 | €972,086 | €926,605 | -€45,481 | -4.7% |
| Tangible fixed assets | 22/27 | €972,086 | €926,605 | -€45,481 | -4.7% |
| Land and buildings | 22 | €628,459 | €591,130 | -€37,329 | -5.9% |
| Plant, machinery and equipment | 23 | €35,538 | €31,614 | -€3,924 | -11.0% |
| Furniture and vehicles | 24 | €23,182 | €1,777 | -€21,405 | -92.3% |
| Other tangible fixed assets | 26 | €284,908 | €302,084 | +€17,176 | +6.0% |
| Current assets | 29/58 | €21,312 | €18,494 | -€2,818 | -13.2% |
| Amounts receivable within one year | 40/41 | €10,728 | - | -€10,728 | |
| Trade receivables | 40 | €10,258 | - | -€10,258 | |
| Other amounts receivable | 41 | €470 | - | -€470 | |
| Cash at bank and in hand | 54/58 | €5,577 | €12,898 | +€7,321 | +131.3% |
| Deferred charges and accrued income | 490/1 | €5,007 | €5,596 | +€589 | +11.8% |
| Total equity and liabilities | 10/49 | €993,398 | €945,099 | -€48,299 | -4.9% |
| Equity | 10/15 | €369,363 | €393,618 | +€24,255 | +6.6% |
| Reserves | 13 | €367,123 | €391,378 | +€24,255 | +6.6% |
| Tax-exempt reserves | 132 | €194,823 | €185,406 | -€9,417 | -4.8% |
| Distributable reserves | 133 | €172,300 | €205,972 | +€33,672 | +19.5% |
| Profit (loss) carried forward | 14 | €2,240 | €2,240 | = | 0.0% |
| Provisions and deferred taxes | 16 | €47,027 | €43,888 | -€3,139 | -6.7% |
| Deferred taxes | 168 | €47,027 | €43,888 | -€3,139 | -6.7% |
| Amounts payable | 17/49 | €577,008 | €507,592 | -€69,416 | -12.0% |
| Amounts payable after more than one year | 17 | €31,472 | - | -€31,472 | |
| Financial debts | 170/4 | €31,472 | - | -€31,472 | |
| Amounts payable within one year | 42/48 | €544,569 | €506,594 | -€37,975 | -7.0% |
| Current portion of amounts payable after more than one year | 42 | €39,164 | €31,472 | -€7,692 | -19.6% |
| Financial debts | 43 | - | €5,000 | +€5,000 | |
| Credit institutions | 430/8 | - | €5,000 | +€5,000 | |
| Trade debts | 44 | €19,993 | €13,251 | -€6,742 | -33.7% |
| Suppliers | 440/4 | €19,993 | €13,251 | -€6,742 | -33.7% |
| Taxes, remuneration and social security | 45 | €12,500 | €13,483 | +€983 | +7.9% |
| Taxes | 450/3 | €12,500 | €13,483 | +€983 | +7.9% |
| Other amounts payable | 47/48 | €472,912 | €443,388 | -€29,524 | -6.2% |
| Accrued charges and deferred income | 492/3 | €968 | €998 | +€31 | +3.2% |
| Non-recurring operating income | 76A | - | €14,541 | +€14,541 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,515 | €57,565 | -€16,950 | -22.7% |
| Other operating charges | 640/8 | €7,591 | €5,676 | -€1,915 | -25.2% |
| Gross operating margin | 9900 | €100,506 | €107,674 | +€7,167 | +7.1% |
| Operating profit (loss) | 9901 | €18,400 | €44,432 | +€26,033 | +141.5% |
| Financial charges | 65/66B | €4,315 | €3,146 | -€1,169 | -27.1% |
| Recurring financial charges | 65 | €4,315 | €3,146 | -€1,169 | -27.1% |
| Profit (loss) for the period before taxes | 9903 | €14,085 | €41,286 | +€27,202 | +193.1% |
| Transfer from deferred taxes | 780 | €3,139 | €3,139 | = | 0.0% |
| Income taxes | 67/77 | €12,541 | €20,170 | +€7,629 | +60.8% |
| Profit (loss) for the period | 9904 | €4,683 | €24,255 | +€19,572 | +417.9% |
| Transfer from tax-exempt reserves | 789 | €9,417 | €9,417 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,100 | €33,672 | +€19,572 | +138.8% |
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 6 October 2026 via checked.be.