Yellow Point: 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 Point
Largest movements
- Receivables within one year -€22,791
down €22,791 (-54.1%), from €42,099 to €19,308
of which Trade receivables: -€28,875
- Tangible fixed assets -€10,031
down €10,031 (-29.7%), from €33,718 to €23,687
of which Leasing and similar rights: -€9,830
- Cash -€9,218
down €9,218 (-11.8%), from €78,159 to €68,940
mainly Other debts (-€53,000) and Tax, wage and social debts (-€14,507)
- Other debts -€53,000
no longer reported in 2025 (was €53,000)
- Reserves +€37,179
up €37,179 (+113%), from €32,862 to €70,041
- Tax, wage and social debts -€14,507
down €14,507 (-61.3%), from €23,677 to €9,170
- Debts after one year -€12,635
no longer reported in 2025 (was €12,635)
- Gross operating margin -€53,408
down €53,408 (-46.3%), from €115,231 to €61,823
- Taxes -€9,367
down €9,367 (-45.3%), from €20,677 to €11,310
- Financial income +€1,208
up €1,208 (+306%), from €395 to €1,602
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 | €153,975 | €112,078 | -€41,898 | -27.2% |
| Fixed assets | 21/28 | €33,718 | €23,687 | -€10,031 | -29.7% |
| Tangible fixed assets | 22/27 | €33,718 | €23,687 | -€10,031 | -29.7% |
| Plant, machinery and equipment | 23 | €1,410 | €485 | -€925 | -65.6% |
| Furniture and vehicles | 24 | - | €976 | +€976 | |
| Leasing and similar rights | 25 | €29,975 | €20,145 | -€9,830 | -32.8% |
| Other tangible fixed assets | 26 | €2,332 | €2,080 | -€252 | -10.8% |
| Current assets | 29/58 | €120,258 | €88,391 | -€31,867 | -26.5% |
| Amounts receivable within one year | 40/41 | €42,099 | €19,308 | -€22,791 | -54.1% |
| Trade receivables | 40 | €30,357 | €1,483 | -€28,875 | -95.1% |
| Other amounts receivable | 41 | €11,741 | €17,825 | +€6,084 | +51.8% |
| Cash at bank and in hand | 54/58 | €78,159 | €68,940 | -€9,218 | -11.8% |
| Deferred charges and accrued income | 490/1 | - | €143 | +€143 | |
| Total equity and liabilities | 10/49 | €153,975 | €112,078 | -€41,898 | -27.2% |
| Equity | 10/15 | €51,462 | €88,641 | +€37,179 | +72.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €32,862 | €70,041 | +€37,179 | +113% |
| Distributable reserves | 133 | €32,862 | €70,041 | +€37,179 | +113% |
| Amounts payable | 17/49 | €102,513 | €23,436 | -€79,077 | -77.1% |
| Amounts payable after more than one year | 17 | €12,635 | - | -€12,635 | |
| Financial debts | 170/4 | €12,635 | - | -€12,635 | |
| Amounts payable within one year | 42/48 | €89,473 | €23,436 | -€66,037 | -73.8% |
| Current portion of amounts payable after more than one year | 42 | €12,400 | €12,635 | +€234 | +1.9% |
| Trade debts | 44 | €396 | €1,632 | +€1,236 | +312% |
| Suppliers | 440/4 | €396 | €1,632 | +€1,236 | +312% |
| Taxes, remuneration and social security | 45 | €23,677 | €9,170 | -€14,507 | -61.3% |
| Taxes | 450/3 | €23,677 | €9,170 | -€14,507 | -61.3% |
| Other amounts payable | 47/48 | €53,000 | - | -€53,000 | |
| Accrued charges and deferred income | 492/3 | €405 | - | -€405 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,227 | €11,083 | -€144 | -1.3% |
| Other operating charges | 640/8 | €3,358 | €3,380 | +€22 | +0.7% |
| Gross operating margin | 9900 | €115,231 | €61,823 | -€53,408 | -46.3% |
| Operating profit (loss) | 9901 | €100,645 | €47,359 | -€53,286 | -52.9% |
| Financial income | 75/76B | €395 | €1,602 | +€1,208 | +306% |
| Recurring financial income | 75 | €395 | €1,602 | +€1,208 | +306% |
| Financial charges | 65/66B | €864 | €472 | -€391 | -45.3% |
| Recurring financial charges | 65 | €864 | €472 | -€391 | -45.3% |
| Profit (loss) for the period before taxes | 9903 | €100,177 | €48,489 | -€51,687 | -51.6% |
| Income taxes | 67/77 | €20,677 | €11,310 | -€9,367 | -45.3% |
| Profit (loss) for the period | 9904 | €79,500 | €37,179 | -€42,321 | -53.2% |
| Profit (loss) for the period to be appropriated | 9905 | €79,500 | €37,179 | -€42,321 | -53.2% |
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.