Yellow Strawberry: 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 Strawberry
Largest movements
- Receivables within one year -€29,901
down €29,901 (-58.6%), from €51,051 to €21,150
of which Trade receivables: -€27,258
- Cash +€16,711
up €16,711 (+92.7%), from €18,028 to €34,739
mainly Receivables within one year (+€29,901) and Depreciation (+€12,716)
- Tangible fixed assets -€11,534
down €11,534 (-36.9%), from €31,277 to €19,743
of which Furniture and vehicles: -€11,568
- Deferred charges and accrued income +€1,554
up €1,554 (+98.6%), from €1,576 to €3,130
- Trade debts -€32,781
down €32,781 (-81.3%), from €40,319 to €7,537
- Tax, wage and social debts +€9,451
up €9,451 (+39.3%), from €24,027 to €33,478
of which Remuneration and social security: +€5,871
- Other debts +€7,432
up €7,432 (+389%), from €1,909 to €9,341
- Debts after one year -€7,217
down €7,217 (-69.2%), from €10,430 to €3,214
- Gross operating margin +€32,098
up €32,098, from -€1,501 to €30,597
- Taxes +€7,206
up €7,206, from -€4 to €7,202
- Depreciation +€4,007
up €4,007 (+46.0%), from €8,709 to €12,716
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 | €101,958 | €78,787 | -€23,170 | -22.7% |
| Fixed assets | 21/28 | €31,302 | €19,768 | -€11,534 | -36.8% |
| Tangible fixed assets | 22/27 | €31,277 | €19,743 | -€11,534 | -36.9% |
| Plant, machinery and equipment | 23 | - | €811 | +€811 | |
| Furniture and vehicles | 24 | €28,170 | €16,602 | -€11,568 | -41.1% |
| Other tangible fixed assets | 26 | €3,107 | €2,330 | -€777 | -25.0% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €70,656 | €59,019 | -€11,636 | -16.5% |
| Amounts receivable within one year | 40/41 | €51,051 | €21,150 | -€29,901 | -58.6% |
| Trade receivables | 40 | €48,408 | €21,150 | -€27,258 | -56.3% |
| Other amounts receivable | 41 | €2,644 | €0 | -€2,644 | -100% |
| Cash at bank and in hand | 54/58 | €18,028 | €34,739 | +€16,711 | +92.7% |
| Deferred charges and accrued income | 490/1 | €1,576 | €3,130 | +€1,554 | +98.6% |
| Total equity and liabilities | 10/49 | €101,958 | €78,787 | -€23,170 | -22.7% |
| Equity | 10/15 | €21,963 | €21,524 | -€439 | -2.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,503 | €1,064 | -€439 | -29.2% |
| Amounts payable | 17/49 | €79,995 | €57,263 | -€22,731 | -28.4% |
| Amounts payable after more than one year | 17 | €10,430 | €3,214 | -€7,217 | -69.2% |
| Financial debts | 170/4 | €10,430 | €3,214 | -€7,217 | -69.2% |
| Amounts payable within one year | 42/48 | €69,045 | €54,050 | -€14,995 | -21.7% |
| Current portion of amounts payable after more than one year | 42 | €2,790 | €3,693 | +€903 | +32.4% |
| Trade debts | 44 | €40,319 | €7,537 | -€32,781 | -81.3% |
| Suppliers | 440/4 | €40,319 | €7,537 | -€32,781 | -81.3% |
| Taxes, remuneration and social security | 45 | €24,027 | €33,478 | +€9,451 | +39.3% |
| Taxes | 450/3 | €6,217 | €9,797 | +€3,580 | +57.6% |
| Remuneration and social security | 454/9 | €17,810 | €23,681 | +€5,871 | +33.0% |
| Other amounts payable | 47/48 | €1,909 | €9,341 | +€7,432 | +389% |
| Accrued charges and deferred income | 492/3 | €520 | €0 | -€520 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,709 | €12,716 | +€4,007 | +46.0% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€1,501 | €30,597 | +€32,098 | |
| Operating profit (loss) | 9901 | -€10,595 | €17,493 | +€28,088 | |
| Financial income | 75/76B | €72 | €1 | -€71 | -99.0% |
| Recurring financial income | 75 | €72 | €1 | -€71 | -99.0% |
| Financial charges | 65/66B | €540 | €731 | +€191 | +35.3% |
| Recurring financial charges | 65 | €540 | €731 | +€191 | +35.3% |
| Profit (loss) for the period before taxes | 9903 | -€11,063 | €16,763 | +€27,826 | |
| Income taxes | 67/77 | -€4 | €7,202 | +€7,206 | |
| Profit (loss) for the period | 9904 | -€11,059 | €9,561 | +€20,620 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,059 | €9,561 | +€20,620 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.