Yellow Dots: 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 Dots
Largest movements
- Cash -€25,714
down €25,714 (-24.1%), from €106,673 to €80,959
mainly Other debts (-€32,151) and Investment in fixed assets (net) (-€30,861)
- Tangible fixed assets +€24,954
up €24,954 (+753.2%), from €3,313 to €28,267
- Other debts -€32,151
down €32,151 (-37.8%), from €85,029 to €52,878
- Debts after one year +€13,556
new in 2025: €13,556
- Current portion of long-term debt +€8,665
new in 2025: €8,665
- Profit (loss) carried forward +€5,954
up €5,954 (+22.9%), from €25,987 to €31,942
- Financial charges +€35,302
up €35,302 (+51.7%), from €68,344 to €103,646
- Taxes -€7,260
down €7,260 (-64.6%), from €11,235 to €3,975
- Depreciation +€4,345
up €4,345 (+278.2%), from €1,562 to €5,907
- Gross operating margin +€3,784
up €3,784 (+3.2%), from €116,710 to €120,494
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 | €151,753 | €149,759 | -€1,993 | -1.3% |
| Fixed assets | 21/28 | €3,338 | €28,292 | +€24,954 | +747.6% |
| Tangible fixed assets | 22/27 | €3,313 | €28,267 | +€24,954 | +753.2% |
| Furniture and vehicles | 24 | €3,313 | €28,267 | +€24,954 | +753.2% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €148,415 | €121,468 | -€26,947 | -18.2% |
| Amounts receivable within one year | 40/41 | €39,024 | €38,016 | -€1,008 | -2.6% |
| Trade receivables | 40 | €30,260 | €31,991 | +€1,732 | +5.7% |
| Other amounts receivable | 41 | €8,765 | €6,025 | -€2,740 | -31.3% |
| Cash at bank and in hand | 54/58 | €106,673 | €80,959 | -€25,714 | -24.1% |
| Deferred charges and accrued income | 490/1 | €2,717 | €2,492 | -€225 | -8.3% |
| Total equity and liabilities | 10/49 | €151,753 | €149,759 | -€1,993 | -1.3% |
| Equity | 10/15 | €47,987 | €53,942 | +€5,954 | +12.4% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,987 | €31,942 | +€5,954 | +22.9% |
| Amounts payable | 17/49 | €103,765 | €95,818 | -€7,948 | -7.7% |
| Amounts payable after more than one year | 17 | - | €13,556 | +€13,556 | |
| Financial debts | 170/4 | - | €13,556 | +€13,556 | |
| Amounts payable within one year | 42/48 | €103,765 | €82,261 | -€21,504 | -20.7% |
| Current portion of amounts payable after more than one year | 42 | - | €8,665 | +€8,665 | |
| Trade debts | 44 | €322 | €1,471 | +€1,149 | +357.0% |
| Suppliers | 440/4 | €322 | €1,471 | +€1,149 | +357.0% |
| Taxes, remuneration and social security | 45 | €18,414 | €19,247 | +€833 | +4.5% |
| Taxes | 450/3 | €18,414 | €19,247 | +€833 | +4.5% |
| Other amounts payable | 47/48 | €85,029 | €52,878 | -€32,151 | -37.8% |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,562 | €5,907 | +€4,345 | +278.2% |
| Other operating charges | 640/8 | €987 | €1,016 | +€28 | +2.9% |
| Gross operating margin | 9900 | €116,710 | €120,494 | +€3,784 | +3.2% |
| Operating profit (loss) | 9901 | €114,161 | €113,572 | -€589 | -0.5% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €68,344 | €103,646 | +€35,302 | +51.7% |
| Recurring financial charges | 65 | €68,344 | €103,646 | +€35,302 | +51.7% |
| Profit (loss) for the period before taxes | 9903 | €45,817 | €9,929 | -€35,887 | -78.3% |
| Income taxes | 67/77 | €11,235 | €3,975 | -€7,260 | -64.6% |
| Profit (loss) for the period | 9904 | €34,582 | €5,954 | -€28,627 | -82.8% |
| Profit (loss) for the period to be appropriated | 9905 | €34,582 | €5,954 | -€28,627 | -82.8% |
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.