YELLOW SUBMARINE: 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 SUBMARINE
Largest movements
- Tangible fixed assets -€1,904
down €1,904 (-60.1%), from €3,171 to €1,266
of which Land and buildings: -€1,760
- Cash +€989
up €989 (+193%), from €512 to €1,501
mainly Net result for the year (+€5,335) and Depreciation (+€1,904)
- Deferred charges and accrued income +€488
new in 2025: €488
- Receivables within one year -€301
down €301 (-58.0%), from €518 to €217
- Other debts -€7,478
down €7,478 (-41.2%), from €18,134 to €10,656
- Profit (loss) carried forward +€5,335
up €5,335 (+15.2%), from -€35,137 to -€29,803
- Trade debts +€990
up €990 (+85.8%), from €1,154 to €2,144
- Tax, wage and social debts +€563
up €563 (+27.3%), from €2,064 to €2,627
of which Remuneration and social security: +€1,252
- Accrued charges and deferred income -€137
no longer reported in 2025 (was €137)
- Gross operating margin +€9,144
up €9,144, from -€448 to €8,696
- Depreciation -€272
down €272 (-12.5%), from €2,176 to €1,904
- Other operating charges +€116
up €116 (+12.3%), from €943 to €1,059
- Write-downs +€109
new in 2025: €109
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 | €4,971 | €4,243 | -€728 | -14.6% |
| Fixed assets | 21/28 | €3,941 | €2,036 | -€1,904 | -48.3% |
| Tangible fixed assets | 22/27 | €3,171 | €1,266 | -€1,904 | -60.1% |
| Land and buildings | 22 | €2,968 | €1,209 | -€1,760 | -59.3% |
| Furniture and vehicles | 24 | €203 | €58 | -€145 | -71.4% |
| Financial fixed assets | 28 | €770 | €770 | = | 0.0% |
| Current assets | 29/58 | €1,030 | €2,207 | +€1,177 | +114% |
| Amounts receivable within one year | 40/41 | €518 | €217 | -€301 | -58.0% |
| Trade receivables | 40 | €518 | €217 | -€301 | -58.0% |
| Cash at bank and in hand | 54/58 | €512 | €1,501 | +€989 | +193% |
| Deferred charges and accrued income | 490/1 | - | €488 | +€488 | |
| Total equity and liabilities | 10/49 | €4,971 | €4,243 | -€728 | -14.6% |
| Equity | 10/15 | -€16,518 | -€11,183 | +€5,335 | +32.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €27 | €27 | = | 0.0% |
| Non-distributable reserves | 130/1 | €27 | €27 | = | 0.0% |
| Legal reserve | 130 | €27 | €27 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,137 | -€29,803 | +€5,335 | +15.2% |
| Amounts payable | 17/49 | €21,488 | €15,426 | -€6,062 | -28.2% |
| Amounts payable within one year | 42/48 | €21,352 | €15,426 | -€5,925 | -27.8% |
| Trade debts | 44 | €1,154 | €2,144 | +€990 | +85.8% |
| Suppliers | 440/4 | €1,154 | €2,144 | +€990 | +85.8% |
| Taxes, remuneration and social security | 45 | €2,064 | €2,627 | +€563 | +27.3% |
| Taxes | 450/3 | €1,111 | €422 | -€690 | -62.0% |
| Remuneration and social security | 454/9 | €952 | €2,205 | +€1,252 | +132% |
| Other amounts payable | 47/48 | €18,134 | €10,656 | -€7,478 | -41.2% |
| Accrued charges and deferred income | 492/3 | €137 | - | -€137 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,176 | €1,904 | -€272 | -12.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €109 | +€109 | |
| Other operating charges | 640/8 | €943 | €1,059 | +€116 | +12.3% |
| Gross operating margin | 9900 | -€448 | €8,696 | +€9,144 | |
| Operating profit (loss) | 9901 | -€3,567 | €5,624 | +€9,191 | |
| Financial income | 75/76B | €2 | €11 | +€9 | +486% |
| Recurring financial income | 75 | €2 | €11 | +€9 | +486% |
| Financial charges | 65/66B | €298 | €300 | +€3 | +0.9% |
| Recurring financial charges | 65 | €298 | €300 | +€3 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,863 | €5,335 | +€9,198 | |
| Profit (loss) for the period | 9904 | -€3,863 | €5,335 | +€9,198 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,863 | €5,335 | +€9,198 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.