YELLOW BRIDGE: 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.
YELLOW BRIDGE
Largest movements
- Cash +€47,045
up €47,045 (+67.5%), from €69,690 to €116,735
mainly Debts after one year (+€45,077) and Net result for the year (+€43,110)
- Tangible fixed assets +€44,435
up €44,435 (+12.9%), from €345,765 to €390,200
of which Other tangible fixed assets: +€57,777
- Debts after one year +€45,077
new in 2025: €45,077
- Reserves +€43,110
up €43,110 (+11.6%), from €371,525 to €414,635
- Current portion of long-term debt +€11,154
new in 2025: €11,154
- Gross operating margin +€4,789
up €4,789 (+7.0%), from €68,595 to €73,384
- Taxes -€3,464
down €3,464 (-25.3%), from €13,703 to €10,239
- Depreciation +€1,815
up €1,815 (+13.0%), from €13,944 to €15,759
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 | €427,153 | €521,052 | +€93,899 | +22.0% |
| Fixed assets | 21/28 | €346,015 | €390,450 | +€44,435 | +12.8% |
| Tangible fixed assets | 22/27 | €345,765 | €390,200 | +€44,435 | +12.9% |
| Land and buildings | 22 | €341,927 | €328,585 | -€13,342 | -3.9% |
| Other tangible fixed assets | 26 | €3,838 | €61,615 | +€57,777 | +1505.4% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €81,138 | €130,602 | +€49,464 | +61.0% |
| Amounts receivable within one year | 40/41 | €8,753 | €10,999 | +€2,246 | +25.7% |
| Trade receivables | 40 | €7,473 | €6,176 | -€1,297 | -17.4% |
| Other amounts receivable | 41 | €1,280 | €4,823 | +€3,543 | +276.8% |
| Cash at bank and in hand | 54/58 | €69,690 | €116,735 | +€47,045 | +67.5% |
| Deferred charges and accrued income | 490/1 | €2,695 | €2,868 | +€173 | +6.4% |
| Total equity and liabilities | 10/49 | €427,153 | €521,052 | +€93,899 | +22.0% |
| Equity | 10/15 | €416,666 | €458,112 | +€41,446 | +9.9% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €371,525 | €414,635 | +€43,110 | +11.6% |
| Distributable reserves | 133 | €371,525 | €414,635 | +€43,110 | +11.6% |
| Profit (loss) carried forward | 14 | €5,141 | €3,477 | -€1,664 | -32.4% |
| Amounts payable | 17/49 | €10,487 | €62,940 | +€52,453 | +500.2% |
| Amounts payable after more than one year | 17 | - | €45,077 | +€45,077 | |
| Financial debts | 170/4 | - | €45,077 | +€45,077 | |
| Amounts payable within one year | 42/48 | €10,487 | €17,863 | +€7,376 | +70.3% |
| Current portion of amounts payable after more than one year | 42 | - | €11,154 | +€11,154 | |
| Trade debts | 44 | €19 | €28 | +€9 | +47.4% |
| Suppliers | 440/4 | €19 | €28 | +€9 | +47.4% |
| Taxes, remuneration and social security | 45 | €6,965 | €3,215 | -€3,750 | -53.8% |
| Taxes | 450/3 | €6,965 | €3,215 | -€3,750 | -53.8% |
| Other amounts payable | 47/48 | €3,503 | €3,466 | -€37 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,944 | €15,759 | +€1,815 | +13.0% |
| Other operating charges | 640/8 | €3,916 | €3,508 | -€408 | -10.4% |
| Gross operating margin | 9900 | €68,595 | €73,384 | +€4,789 | +7.0% |
| Operating profit (loss) | 9901 | €50,735 | €54,117 | +€3,382 | +6.7% |
| Financial income | 75/76B | €30 | €75 | +€45 | +150.0% |
| Recurring financial income | 75 | €30 | €75 | +€45 | +150.0% |
| Financial charges | 65/66B | €433 | €843 | +€410 | +94.7% |
| Recurring financial charges | 65 | €433 | €843 | +€410 | +94.7% |
| Profit (loss) for the period before taxes | 9903 | €50,332 | €53,349 | +€3,017 | +6.0% |
| Income taxes | 67/77 | €13,703 | €10,239 | -€3,464 | -25.3% |
| Profit (loss) for the period | 9904 | €36,629 | €43,110 | +€6,481 | +17.7% |
| Profit (loss) for the period to be appropriated | 9905 | €36,629 | €43,110 | +€6,481 | +17.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.