Yellow Road Gallery: 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 Road Gallery
Largest movements
- Stocks and contracts +€43,490
up €43,490 (+51.0%), from €85,325 to €128,815
- Tangible fixed assets +€21,793
new in 2025: €21,793
- Receivables within one year +€17,230
up €17,230 (+36.8%), from €46,781 to €64,011
of which Other amounts receivable: +€11,934
- Profit (loss) carried forward +€20,007
up €20,007 (+551%), from €3,630 to €23,637
- Short-term financial debts +€18,875
up €18,875 (+1,105%), from €1,709 to €20,584
- Trade debts +€16,171
up €16,171 (+58.7%), from €27,558 to €43,729
- Other debts +€11,472
up €11,472 (+30.6%), from €37,500 to €48,972
- Current portion of long-term debt +€8,986
up €8,986 (+67.6%), from €13,296 to €22,282
- Gross operating margin +€26,022
up €26,022 (+331%), from €7,872 to €33,894
- Taxes +€5,609
up €5,609 (+436%), from €1,286 to €6,895
- Financial charges +€2,071
up €2,071 (+93.1%), from €2,225 to €4,296
- Other operating charges +€1,213
up €1,213 (+176%), from €689 to €1,902
- Depreciation +€585
up €585 (+281%), from €208 to €793
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 | €134,381 | €216,397 | +€82,017 | +61.0% |
| Formation expenses | 20 | €2,275 | €1,778 | -€497 | -21.8% |
| Fixed assets | 21/28 | - | €21,793 | +€21,793 | |
| Tangible fixed assets | 22/27 | - | €21,793 | +€21,793 | |
| Other tangible fixed assets | 26 | - | €21,793 | +€21,793 | |
| Current assets | 29/58 | €132,106 | €192,826 | +€60,720 | +46.0% |
| Stocks and contracts in progress | 3 | €85,325 | €128,815 | +€43,490 | +51.0% |
| Stocks | 30/36 | €85,325 | €128,815 | +€43,490 | +51.0% |
| Amounts receivable within one year | 40/41 | €46,781 | €64,011 | +€17,230 | +36.8% |
| Trade receivables | 40 | €28,112 | €33,408 | +€5,296 | +18.8% |
| Other amounts receivable | 41 | €18,669 | €30,603 | +€11,934 | +63.9% |
| Cash at bank and in hand | 54/58 | €0 | €0 | = | |
| Total equity and liabilities | 10/49 | €134,381 | €216,397 | +€82,017 | +61.0% |
| Equity | 10/15 | €13,630 | €33,637 | +€20,007 | +147% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,630 | €23,637 | +€20,007 | +551% |
| Amounts payable | 17/49 | €120,751 | €182,760 | +€62,009 | +51.4% |
| Amounts payable after more than one year | 17 | €36,704 | €39,012 | +€2,308 | +6.3% |
| Financial debts | 170/4 | €36,704 | €39,012 | +€2,308 | +6.3% |
| Amounts payable within one year | 42/48 | €84,047 | €143,748 | +€59,701 | +71.0% |
| Current portion of amounts payable after more than one year | 42 | €13,296 | €22,282 | +€8,986 | +67.6% |
| Financial debts | 43 | €1,709 | €20,584 | +€18,875 | +1,105% |
| Credit institutions | 430/8 | €1,709 | €20,584 | +€18,875 | +1,105% |
| Trade debts | 44 | €27,558 | €43,729 | +€16,171 | +58.7% |
| Suppliers | 440/4 | €27,558 | €43,729 | +€16,171 | +58.7% |
| Taxes, remuneration and social security | 45 | €3,983 | €8,181 | +€4,197 | +105% |
| Taxes | 450/3 | €3,983 | €8,181 | +€4,197 | +105% |
| Other amounts payable | 47/48 | €37,500 | €48,972 | +€11,472 | +30.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €208 | €793 | +€585 | +281% |
| Other operating charges | 640/8 | €689 | €1,902 | +€1,213 | +176% |
| Gross operating margin | 9900 | €7,872 | €33,894 | +€26,022 | +331% |
| Operating profit (loss) | 9901 | €6,974 | €31,198 | +€24,224 | +347% |
| Financial income | 75/76B | €167 | €0 | -€167 | -100.0% |
| Recurring financial income | 75 | €167 | €0 | -€167 | -100.0% |
| Financial charges | 65/66B | €2,225 | €4,296 | +€2,071 | +93.1% |
| Recurring financial charges | 65 | €2,225 | €4,296 | +€2,071 | +93.1% |
| Profit (loss) for the period before taxes | 9903 | €4,916 | €26,902 | +€21,986 | +447% |
| Income taxes | 67/77 | €1,286 | €6,895 | +€5,609 | +436% |
| Profit (loss) for the period | 9904 | €3,630 | €20,007 | +€16,377 | +451% |
| Profit (loss) for the period to be appropriated | 9905 | €3,630 | €20,007 | +€16,377 | +451% |
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 30 October 2026 via checked.be.