Yellow Consultancy: 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 Consultancy
Largest movements
- Cash +€5,644
up €5,644 (+180%), from €3,141 to €8,785
mainly Net result for the year (+€5,656) and Accrued charges and deferred income (+€4,012)
- Receivables within one year -€2,000
down €2,000 (-29.5%), from €6,773 to €4,773
of which Trade receivables: -€1,452
- Deferred charges and accrued income -€481
down €481 (-79.0%), from €608 to €127
- Profit (loss) carried forward +€5,656
up €5,656 (+7.2%), from -€78,976 to -€73,320
- Accrued charges and deferred income +€4,012
new in 2025: €4,012
- Other debts -€2,430
down €2,430 (-6.9%), from €35,215 to €32,785
- Short-term financial debts -€1,644
no longer reported in 2025 (was €1,644)
- Trade debts -€1,375
down €1,375 (-11.1%), from €12,375 to €10,999
- Gross operating margin -€714
down €714 (-10.4%), from €6,841 to €6,127
- Financial charges -€268
down €268 (-52.6%), from €510 to €242
- Other operating charges -€188
down €188 (-45.1%), from €417 to €229
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 | €10,522 | €13,686 | +€3,164 | +30.1% |
| Current assets | 29/58 | €10,522 | €13,686 | +€3,164 | +30.1% |
| Amounts receivable within one year | 40/41 | €6,773 | €4,773 | -€2,000 | -29.5% |
| Trade receivables | 40 | €3,403 | €1,951 | -€1,452 | -42.7% |
| Other amounts receivable | 41 | €3,370 | €2,822 | -€548 | -16.3% |
| Cash at bank and in hand | 54/58 | €3,141 | €8,785 | +€5,644 | +180% |
| Deferred charges and accrued income | 490/1 | €608 | €127 | -€481 | -79.0% |
| Total equity and liabilities | 10/49 | €10,522 | €13,686 | +€3,164 | +30.1% |
| Equity | 10/15 | -€39,766 | -€34,110 | +€5,656 | +14.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,610 | €20,610 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€78,976 | -€73,320 | +€5,656 | +7.2% |
| Amounts payable | 17/49 | €50,288 | €47,796 | -€2,492 | -5.0% |
| Amounts payable within one year | 42/48 | €50,288 | €43,784 | -€6,504 | -12.9% |
| Financial debts | 43 | €1,644 | - | -€1,644 | |
| Credit institutions | 430/8 | €1,644 | - | -€1,644 | |
| Trade debts | 44 | €12,375 | €10,999 | -€1,375 | -11.1% |
| Suppliers | 440/4 | €12,375 | €10,999 | -€1,375 | -11.1% |
| Taxes, remuneration and social security | 45 | €1,055 | - | -€1,055 | |
| Taxes | 450/3 | €1,055 | - | -€1,055 | |
| Other amounts payable | 47/48 | €35,215 | €32,785 | -€2,430 | -6.9% |
| Accrued charges and deferred income | 492/3 | - | €4,012 | +€4,012 | |
| Other operating charges | 640/8 | €417 | €229 | -€188 | -45.1% |
| Gross operating margin | 9900 | €6,841 | €6,127 | -€714 | -10.4% |
| Operating profit (loss) | 9901 | €6,424 | €5,898 | -€526 | -8.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -75.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -75.0% |
| Financial charges | 65/66B | €510 | €242 | -€268 | -52.6% |
| Recurring financial charges | 65 | €510 | €242 | -€268 | -52.6% |
| Profit (loss) for the period before taxes | 9903 | €5,914 | €5,656 | -€258 | -4.4% |
| Profit (loss) for the period | 9904 | €5,914 | €5,656 | -€258 | -4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,914 | €5,656 | -€258 | -4.4% |
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 21 October 2026 via checked.be.