YELLOW SERVICES: what changed
Two fiscal 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 SERVICES
Largest movements
- Tangible fixed assets +€22,758
up €22,758 (+23.6%), from €96,388 to €119,146
of which Furniture and vehicles: +€29,510
- Cash -€8,436
down €8,436 (-10.6%), from €79,355 to €70,919
mainly Investment in fixed assets (net) (-€39,283) and Trade debts (-€3,335)
- Reserves +€23,200
up €23,200 (+19.4%), from €119,879 to €143,079
of which Distributable reserves: +€25,067
- Trade debts -€3,335
down €3,335 (-61.4%), from €5,433 to €2,098
- Depreciation +€4,399
up €4,399 (+36.3%), from €12,127 to €16,525
- Gross operating margin +€3,081
up €3,081 (+6.9%), from €44,862 to €47,943
- Financial income +€1,429
new in 2025: €1,429
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.
Cash bridge derived
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 | €255,414 | €273,810 | +€18,396 | +7.2% |
| Fixed assets | 21/28 | €96,388 | €119,146 | +€22,758 | +23.6% |
| Tangible fixed assets | 22/27 | €96,388 | €119,146 | +€22,758 | +23.6% |
| Land and buildings | 22 | €74,801 | €68,910 | -€5,891 | -7.9% |
| Plant, machinery and equipment | 23 | €3,174 | €2,312 | -€861 | -27.1% |
| Furniture and vehicles | 24 | €18,413 | €47,923 | +€29,510 | +160.3% |
| Current assets | 29/58 | €159,026 | €154,664 | -€4,361 | -2.7% |
| Amounts receivable within one year | 40/41 | €22,759 | €25,155 | +€2,396 | +10.5% |
| Trade receivables | 40 | €21,392 | €25,155 | +€3,763 | +17.6% |
| Other amounts receivable | 41 | €1,367 | - | -€1,367 | |
| Current investments | 50/53 | €55,431 | €56,378 | +€947 | +1.7% |
| Cash at bank and in hand | 54/58 | €79,355 | €70,919 | -€8,436 | -10.6% |
| Deferred charges and accrued income | 490/1 | €1,480 | €2,212 | +€732 | +49.4% |
| Total equity and liabilities | 10/49 | €255,414 | €273,810 | +€18,396 | +7.2% |
| Equity | 10/15 | €229,284 | €252,514 | +€23,231 | +10.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €119,879 | €143,079 | +€23,200 | +19.4% |
| Non-distributable reserves | 130/1 | €1,867 | - | -€1,867 | |
| Reserves not available under the articles | 1311 | €1,867 | - | -€1,867 | |
| Distributable reserves | 133 | €118,012 | €143,079 | +€25,067 | +21.2% |
| Profit (loss) carried forward | 14 | €90,813 | €90,843 | +€31 | 0.0% |
| Amounts payable | 17/49 | €26,130 | €21,296 | -€4,834 | -18.5% |
| Amounts payable within one year | 42/48 | €26,130 | €21,296 | -€4,834 | -18.5% |
| Trade debts | 44 | €5,433 | €2,098 | -€3,335 | -61.4% |
| Suppliers | 440/4 | €5,433 | €2,098 | -€3,335 | -61.4% |
| Taxes, remuneration and social security | 45 | €3,876 | €3,802 | -€75 | -1.9% |
| Taxes | 450/3 | €3,876 | €3,802 | -€75 | -1.9% |
| Other amounts payable | 47/48 | €16,821 | €15,396 | -€1,424 | -8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,127 | €16,525 | +€4,399 | +36.3% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €44,862 | €47,943 | +€3,081 | +6.9% |
| Operating profit (loss) | 9901 | €32,348 | €31,018 | -€1,330 | -4.1% |
| Financial income | 75/76B | - | €1,429 | +€1,429 | |
| Recurring financial income | 75 | - | €1,429 | +€1,429 | |
| Financial charges | 65/66B | €204 | €205 | +€1 | +0.5% |
| Recurring financial charges | 65 | €204 | €205 | +€1 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | €32,145 | €32,243 | +€98 | +0.3% |
| Income taxes | 67/77 | €8,704 | €9,013 | +€309 | +3.6% |
| Profit (loss) for the period | 9904 | €23,441 | €23,231 | -€211 | -0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €23,441 | €23,231 | -€211 | -0.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.