YELLOW DRUM MANAGEMENT: 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 DRUM MANAGEMENT
Largest movements
- Cash +€12,652
up €12,652 (+37.5%), from €33,722 to €46,374
mainly Net result for the year (+€29,722) and Depreciation (+€8,240)
- Stocks and contracts -€5,923
no longer reported in 2025 (was €5,923)
- Tangible fixed assets -€5,006
down €5,006 (-18.7%), from €26,805 to €21,799
- Receivables within one year -€3,024
down €3,024 (-3.7%), from €82,216 to €79,192
of which Trade receivables: -€29,343
- Reserves +€29,722
up €29,722 (+35.6%), from €83,413 to €113,135
of which Distributable reserves: +€29,722
- Trade debts -€24,152
down €24,152 (-85.5%), from €28,245 to €4,093
- Tax, wage and social debts -€5,057
down €5,057 (-19.7%), from €25,731 to €20,674
of which Taxes: -€4,501
- Staff costs -€17,838
down €17,838 (-86.9%), from €20,515 to €2,678
- Gross operating margin -€6,148
down €6,148 (-10.3%), from €59,482 to €53,334
- Other operating charges -€3,931
down €3,931 (-65.1%), from €6,035 to €2,104
- Taxes +€2,941
up €2,941 (+48.4%), from €6,077 to €9,018
- Financial charges -€2,080
down €2,080 (-56.0%), from €3,716 to €1,636
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 | €151,216 | €150,302 | -€915 | -0.6% |
| Fixed assets | 21/28 | €29,355 | €24,349 | -€5,006 | -17.1% |
| Tangible fixed assets | 22/27 | €26,805 | €21,799 | -€5,006 | -18.7% |
| Land and buildings | 22 | €2,174 | €1,413 | -€761 | -35.0% |
| Plant, machinery and equipment | 23 | €13,028 | €10,568 | -€2,461 | -18.9% |
| Furniture and vehicles | 24 | €11,603 | €9,818 | -€1,784 | -15.4% |
| Financial fixed assets | 28 | €2,550 | €2,550 | = | 0.0% |
| Current assets | 29/58 | €121,861 | €125,953 | +€4,092 | +3.4% |
| Stocks and contracts in progress | 3 | €5,923 | - | -€5,923 | |
| Stocks | 30/36 | €5,923 | - | -€5,923 | |
| Amounts receivable within one year | 40/41 | €82,216 | €79,192 | -€3,024 | -3.7% |
| Trade receivables | 40 | €51,308 | €21,964 | -€29,343 | -57.2% |
| Other amounts receivable | 41 | €30,908 | €57,228 | +€26,319 | +85.2% |
| Cash at bank and in hand | 54/58 | €33,722 | €46,374 | +€12,652 | +37.5% |
| Deferred charges and accrued income | 490/1 | - | €386 | +€386 | |
| Total equity and liabilities | 10/49 | €151,216 | €150,302 | -€915 | -0.6% |
| Equity | 10/15 | €95,813 | €125,535 | +€29,722 | +31.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €83,413 | €113,135 | +€29,722 | +35.6% |
| Non-distributable reserves | 130/1 | €614 | €614 | = | 0.0% |
| Reserves not available under the articles | 1311 | €614 | €614 | = | 0.0% |
| Distributable reserves | 133 | €82,798 | €112,520 | +€29,722 | +35.9% |
| Amounts payable | 17/49 | €55,404 | €24,767 | -€30,637 | -55.3% |
| Amounts payable within one year | 42/48 | €55,404 | €24,767 | -€30,637 | -55.3% |
| Current portion of amounts payable after more than one year | 42 | €1,428 | - | -€1,428 | |
| Trade debts | 44 | €28,245 | €4,093 | -€24,152 | -85.5% |
| Suppliers | 440/4 | €28,245 | €4,093 | -€24,152 | -85.5% |
| Taxes, remuneration and social security | 45 | €25,731 | €20,674 | -€5,057 | -19.7% |
| Taxes | 450/3 | €25,175 | €20,674 | -€4,501 | -17.9% |
| Remuneration and social security | 454/9 | €556 | - | -€556 | |
| Remuneration, social security and pensions | 62 | €20,515 | €2,678 | -€17,838 | -86.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,827 | €8,240 | -€1,587 | -16.1% |
| Other operating charges | 640/8 | €6,035 | €2,104 | -€3,931 | -65.1% |
| Gross operating margin | 9900 | €59,482 | €53,334 | -€6,148 | -10.3% |
| Operating profit (loss) | 9901 | €23,105 | €40,312 | +€17,207 | +74.5% |
| Financial income | 75/76B | €3 | €64 | +€61 | +2,104% |
| Recurring financial income | 75 | €3 | €64 | +€61 | +2,104% |
| Financial charges | 65/66B | €3,716 | €1,636 | -€2,080 | -56.0% |
| Recurring financial charges | 65 | €3,716 | €1,636 | -€2,080 | -56.0% |
| Profit (loss) for the period before taxes | 9903 | €19,392 | €38,740 | +€19,348 | +99.8% |
| Income taxes | 67/77 | €6,077 | €9,018 | +€2,941 | +48.4% |
| Profit (loss) for the period | 9904 | €13,315 | €29,722 | +€16,406 | +123% |
| Profit (loss) for the period to be appropriated | 9905 | €13,315 | €29,722 | +€16,406 | +123% |
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 19 October 2026 via checked.be.