Yellow Moon: 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 Moon
Largest movements
- Current investments +€13,343
up €13,343 (+528%), from €2,525 to €15,868
- Receivables within one year -€5,990
down €5,990 (-66.9%), from €8,954 to €2,965
- Tangible fixed assets -€1,766
down €1,766 (-42.0%), from €4,206 to €2,440
of which Other tangible fixed assets: -€1,466
- Deferred charges and accrued income -€1,098
no longer reported in 2025 (was €1,098)
- Cash +€1,036
up €1,036 (+19.5%), from €5,313 to €6,349
mainly Receivables within one year (+€5,990) and Trade debts (+€2,789)
- Trade debts +€2,789
up €2,789 (+228%), from €1,225 to €4,014
- Other debts +€1,915
up €1,915 (+6.9%), from €27,637 to €29,552
- Tax, wage and social debts +€1,750
up €1,750 (+193%), from €907 to €2,656
- Profit (loss) carried forward -€929
down €929 (-1.2%), from -€79,841 to -€80,770
- Gross operating margin +€11,436
up €11,436, from -€8,992 to €2,443
- Financial income -€2,574
down €2,574 (-98.8%), from €2,606 to €32
of which Non-recurring financial income: -€2,450
- Other operating charges -€530
down €530 (-42.8%), from €1,239 to €709
- Taxes +€164
up €164 (+38.6%), from €425 to €589
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 | €22,096 | €27,621 | +€5,524 | +25.0% |
| Fixed assets | 21/28 | €4,206 | €2,440 | -€1,766 | -42.0% |
| Tangible fixed assets | 22/27 | €4,206 | €2,440 | -€1,766 | -42.0% |
| Furniture and vehicles | 24 | €1,137 | €836 | -€301 | -26.4% |
| Other tangible fixed assets | 26 | €3,069 | €1,604 | -€1,466 | -47.8% |
| Current assets | 29/58 | €17,890 | €25,181 | +€7,291 | +40.8% |
| Amounts receivable within one year | 40/41 | €8,954 | €2,965 | -€5,990 | -66.9% |
| Trade receivables | 40 | €8,954 | €2,965 | -€5,990 | -66.9% |
| Current investments | 50/53 | €2,525 | €15,868 | +€13,343 | +528% |
| Cash at bank and in hand | 54/58 | €5,313 | €6,349 | +€1,036 | +19.5% |
| Deferred charges and accrued income | 490/1 | €1,098 | - | -€1,098 | |
| Total equity and liabilities | 10/49 | €22,096 | €27,621 | +€5,524 | +25.0% |
| Equity | 10/15 | -€7,672 | -€8,601 | -€929 | -12.1% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €47,379 | €47,379 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €44,900 | €44,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€79,841 | -€80,770 | -€929 | -1.2% |
| Amounts payable | 17/49 | €29,769 | €36,222 | +€6,453 | +21.7% |
| Amounts payable within one year | 42/48 | €29,769 | €36,222 | +€6,453 | +21.7% |
| Trade debts | 44 | €1,225 | €4,014 | +€2,789 | +228% |
| Suppliers | 440/4 | €1,225 | €4,014 | +€2,789 | +228% |
| Taxes, remuneration and social security | 45 | €907 | €2,656 | +€1,750 | +193% |
| Taxes | 450/3 | €907 | €2,656 | +€1,750 | +193% |
| Other amounts payable | 47/48 | €27,637 | €29,552 | +€1,915 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,766 | €1,766 | = | 0.0% |
| Other operating charges | 640/8 | €1,239 | €709 | -€530 | -42.8% |
| Gross operating margin | 9900 | -€8,992 | €2,443 | +€11,436 | |
| Operating profit (loss) | 9901 | -€11,997 | -€32 | +€11,966 | +99.7% |
| Financial income | 75/76B | €2,606 | €32 | -€2,574 | -98.8% |
| Recurring financial income | 75 | €156 | €32 | -€124 | -79.7% |
| Non-recurring financial income | 76B | €2,450 | - | -€2,450 | |
| Financial charges | 65/66B | €291 | €340 | +€49 | +16.9% |
| Recurring financial charges | 65 | €291 | €340 | +€49 | +16.9% |
| Profit (loss) for the period before taxes | 9903 | -€9,683 | -€340 | +€9,342 | +96.5% |
| Income taxes | 67/77 | €425 | €589 | +€164 | +38.6% |
| Profit (loss) for the period | 9904 | -€10,107 | -€929 | +€9,178 | +90.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,107 | -€929 | +€9,178 | +90.8% |
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 17 October 2026 via checked.be.