YELLOW COOKIE: 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 COOKIE
Largest movements
- Receivables within one year +€39,653
up €39,653 (+12,211%), from €325 to €39,978
of which Other amounts receivable: +€39,978
- Cash +€17,923
up €17,923 (+396%), from €4,530 to €22,453
mainly Net result for the year (+€52,767) and Tax, wage and social debts (+€23,397)
- Reserves +€50,000
up €50,000 (+130%), from €38,500 to €88,500
- Tax, wage and social debts +€23,397
up €23,397 (+75.2%), from €31,104 to €54,501
of which Taxes: +€23,812
- Debts after one year -€17,766
down €17,766 (-3.8%), from €473,279 to €455,513
- Other operating charges -€68,216
down €68,216 (-97.1%), from €70,280 to €2,064
- Gross operating margin +€60,351
up €60,351 (+51.2%), from €117,829 to €178,180
- Taxes +€13,002
up €13,002 (+4,593%), from €283 to €13,285
- Staff costs +€7,844
up €7,844 (+12.8%), from €61,170 to €69,014
- Depreciation +€6,472
up €6,472 (+40.8%), from €15,877 to €22,349
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 | €570,732 | €623,953 | +€53,221 | +9.3% |
| Fixed assets | 21/28 | €563,367 | €559,052 | -€4,315 | -0.8% |
| Tangible fixed assets | 22/27 | €563,367 | €559,052 | -€4,315 | -0.8% |
| Land and buildings | 22 | €536,489 | €518,174 | -€18,315 | -3.4% |
| Plant, machinery and equipment | 23 | €26,878 | €40,878 | +€14,000 | +52.1% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €7,365 | €64,901 | +€57,536 | +781% |
| Stocks and contracts in progress | 3 | €2,400 | €2,400 | = | 0.0% |
| Stocks | 30/36 | €2,400 | €2,400 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €325 | €39,978 | +€39,653 | +12,211% |
| Trade receivables | 40 | €325 | - | -€325 | |
| Other amounts receivable | 41 | - | €39,978 | +€39,978 | |
| Cash at bank and in hand | 54/58 | €4,530 | €22,453 | +€17,923 | +396% |
| Deferred charges and accrued income | 490/1 | €110 | €71 | -€40 | -35.8% |
| Total equity and liabilities | 10/49 | €570,732 | €623,953 | +€53,221 | +9.3% |
| Equity | 10/15 | €41,974 | €94,741 | +€52,767 | +126% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €38,500 | €88,500 | +€50,000 | +130% |
| Distributable reserves | 133 | €38,500 | €88,500 | +€50,000 | +130% |
| Profit (loss) carried forward | 14 | -€2,726 | €41 | +€2,767 | |
| Amounts payable | 17/49 | €528,758 | €529,212 | +€454 | +0.1% |
| Amounts payable after more than one year | 17 | €473,279 | €455,513 | -€17,766 | -3.8% |
| Financial debts | 170/4 | €473,279 | €455,513 | -€17,766 | -3.8% |
| Amounts payable within one year | 42/48 | €55,479 | €73,700 | +€18,220 | +32.8% |
| Current portion of amounts payable after more than one year | 42 | €17,072 | €17,766 | +€694 | +4.1% |
| Trade debts | 44 | €1,017 | €1,300 | +€283 | +27.9% |
| Suppliers | 440/4 | €1,017 | €1,300 | +€283 | +27.9% |
| Taxes, remuneration and social security | 45 | €31,104 | €54,501 | +€23,397 | +75.2% |
| Taxes | 450/3 | €18,182 | €41,994 | +€23,812 | +131% |
| Remuneration and social security | 454/9 | €12,922 | €12,507 | -€415 | -3.2% |
| Other amounts payable | 47/48 | €6,286 | €133 | -€6,154 | -97.9% |
| Remuneration, social security and pensions | 62 | €61,170 | €69,014 | +€7,844 | +12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,877 | €22,349 | +€6,472 | +40.8% |
| Other operating charges | 640/8 | €70,280 | €2,064 | -€68,216 | -97.1% |
| Gross operating margin | 9900 | €117,829 | €178,180 | +€60,351 | +51.2% |
| Operating profit (loss) | 9901 | -€29,499 | €84,752 | +€114,251 | |
| Financial income | 75/76B | €26 | €1,284 | +€1,259 | +4,888% |
| Recurring financial income | 75 | €26 | €1,284 | +€1,259 | +4,888% |
| Financial charges | 65/66B | €14,368 | €19,985 | +€5,616 | +39.1% |
| Recurring financial charges | 65 | €14,368 | €19,985 | +€5,616 | +39.1% |
| Profit (loss) for the period before taxes | 9903 | -€43,841 | €66,052 | +€109,893 | |
| Income taxes | 67/77 | €283 | €13,285 | +€13,002 | +4,593% |
| Profit (loss) for the period | 9904 | -€44,124 | €52,767 | +€96,891 | |
| Profit (loss) for the period to be appropriated | 9905 | -€44,124 | €52,767 | +€96,891 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.