YELLOW ROCK: 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 ROCK
Largest movements
- Cash +€96,798
up €96,798 (+30.6%), from €316,284 to €413,082
mainly Net result for the year (+€66,500) and Tax, wage and social debts (+€21,949)
- Receivables within one year +€10,842
up €10,842 (+17.7%), from €61,289 to €72,131
of which Other amounts receivable: +€22,110
- Tangible fixed assets -€5,638
down €5,638 (-31.4%), from €17,944 to €12,306
of which Furniture and vehicles: -€7,038
- Reserves +€66,500
up €66,500 (+27.0%), from €246,742 to €313,242
of which Distributable reserves: +€66,500
- Tax, wage and social debts +€21,949
up €21,949 (+118%), from €18,626 to €40,575
of which Taxes: +€21,201
- Trade debts +€7,660
up €7,660 (+147%), from €5,225 to €12,885
- Short-term financial debts +€6,000
up €6,000, from €0 to €6,000
- Gross operating margin +€47,659
up €47,659 (+84.1%), from €56,642 to €104,301
- Taxes +€13,915
up €13,915 (+97.9%), from €14,217 to €28,132
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 | €395,815 | €497,610 | +€101,795 | +25.7% |
| Fixed assets | 21/28 | €18,034 | €12,397 | -€5,638 | -31.3% |
| Tangible fixed assets | 22/27 | €17,944 | €12,306 | -€5,638 | -31.4% |
| Furniture and vehicles | 24 | €17,944 | €10,906 | -€7,038 | -39.2% |
| Other tangible fixed assets | 26 | - | €1,400 | +€1,400 | |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €377,781 | €485,214 | +€107,433 | +28.4% |
| Amounts receivable within one year | 40/41 | €61,289 | €72,131 | +€10,842 | +17.7% |
| Trade receivables | 40 | €61,271 | €50,003 | -€11,268 | -18.4% |
| Other amounts receivable | 41 | €18 | €22,128 | +€22,110 | +121,350% |
| Cash at bank and in hand | 54/58 | €316,284 | €413,082 | +€96,798 | +30.6% |
| Deferred charges and accrued income | 490/1 | €207 | €0 | -€207 | -100% |
| Total equity and liabilities | 10/49 | €395,815 | €497,610 | +€101,795 | +25.7% |
| Equity | 10/15 | €371,650 | €438,150 | +€66,500 | +17.9% |
| Contributions | 10/11 | €124,908 | €124,908 | = | 0.0% |
| Reserves | 13 | €246,742 | €313,242 | +€66,500 | +27.0% |
| Non-distributable reserves | 130/1 | €3,100 | €3,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,100 | €3,100 | = | 0.0% |
| Distributable reserves | 133 | €243,642 | €310,142 | +€66,500 | +27.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €24,165 | €59,461 | +€35,295 | +146% |
| Amounts payable within one year | 42/48 | €24,152 | €59,461 | +€35,308 | +146% |
| Financial debts | 43 | €0 | €6,000 | +€6,000 | |
| Other loans | 439 | €0 | €6,000 | +€6,000 | |
| Trade debts | 44 | €5,225 | €12,885 | +€7,660 | +147% |
| Suppliers | 440/4 | €5,225 | €12,885 | +€7,660 | +147% |
| Taxes, remuneration and social security | 45 | €18,626 | €40,575 | +€21,949 | +118% |
| Taxes | 450/3 | €16,246 | €37,447 | +€21,201 | +130% |
| Remuneration and social security | 454/9 | €2,380 | €3,128 | +€748 | +31.4% |
| Other amounts payable | 47/48 | €301 | €0 | -€301 | -100% |
| Accrued charges and deferred income | 492/3 | €13 | €0 | -€13 | -100% |
| Non-recurring operating income | 76A | - | €51,151 | +€51,151 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,300 | €7,020 | +€720 | +11.4% |
| Other operating charges | 640/8 | €1,230 | €2,085 | +€855 | +69.5% |
| Gross operating margin | 9900 | €56,642 | €104,301 | +€47,659 | +84.1% |
| Operating profit (loss) | 9901 | €49,112 | €95,196 | +€46,084 | +93.8% |
| Financial income | 75/76B | €10 | €727 | +€717 | +7,376% |
| Recurring financial income | 75 | €10 | €727 | +€717 | +7,376% |
| Financial charges | 65/66B | €305 | €1,291 | +€986 | +323% |
| Recurring financial charges | 65 | €305 | €1,291 | +€986 | +323% |
| Profit (loss) for the period before taxes | 9903 | €48,817 | €94,632 | +€45,815 | +93.9% |
| Income taxes | 67/77 | €14,217 | €28,132 | +€13,915 | +97.9% |
| Profit (loss) for the period | 9904 | €34,600 | €66,500 | +€31,900 | +92.2% |
| Profit (loss) for the period to be appropriated | 9905 | €34,600 | €66,500 | +€31,900 | +92.2% |
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 29 October 2026 via checked.be.