YELLOW2B: 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.
YELLOW2B
Largest movements
- Receivables within one year +€97,263
up €97,263 (+517.9%), from €18,780 to €116,043
of which Other amounts receivable: +€106,911
- Cash -€12,996
down €12,996 (-5.7%), from €227,868 to €214,872
mainly Receivables within one year (-€97,263) and Debts after one year (-€9,434)
- Tangible fixed assets -€9,747
down €9,747 (-14.4%), from €67,497 to €57,750
of which Land and buildings: -€8,250
- Reserves +€85,056
up €85,056 (+38.4%), from €221,272 to €306,328
- Debts after one year -€9,434
down €9,434 (-32.2%), from €29,332 to €19,898
- Other debts -€9,011
down €9,011 (-91.5%), from €9,844 to €833
- Tax, wage and social debts +€3,902
up €3,902 (+8.2%), from €47,330 to €51,232
- Gross operating margin +€47,381
up €47,381 (+52.9%), from €89,566 to €136,947
- Financial charges -€37,327
down €37,327 (-96.3%), from €38,741 to €1,415
- Taxes +€25,298
up €25,298 (+187.8%), from €13,473 to €38,771
- Depreciation -€1,409
down €1,409 (-12.6%), from €11,157 to €9,747
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 | €317,979 | €389,524 | +€71,545 | +22.5% |
| Fixed assets | 21/28 | €67,497 | €57,750 | -€9,747 | -14.4% |
| Tangible fixed assets | 22/27 | €67,497 | €57,750 | -€9,747 | -14.4% |
| Land and buildings | 22 | €66,000 | €57,750 | -€8,250 | -12.5% |
| Plant, machinery and equipment | 23 | €1,497 | - | -€1,497 | |
| Current assets | 29/58 | €250,482 | €331,774 | +€81,292 | +32.5% |
| Amounts receivable within one year | 40/41 | €18,780 | €116,043 | +€97,263 | +517.9% |
| Trade receivables | 40 | €18,780 | €9,131 | -€9,648 | -51.4% |
| Other amounts receivable | 41 | - | €106,911 | +€106,911 | |
| Cash at bank and in hand | 54/58 | €227,868 | €214,872 | -€12,996 | -5.7% |
| Deferred charges and accrued income | 490/1 | €3,834 | €860 | -€2,974 | -77.6% |
| Total equity and liabilities | 10/49 | €317,979 | €389,524 | +€71,545 | +22.5% |
| Equity | 10/15 | €221,272 | €306,328 | +€85,056 | +38.4% |
| Reserves | 13 | €221,272 | €306,328 | +€85,056 | +38.4% |
| Distributable reserves | 133 | €221,272 | €306,328 | +€85,056 | +38.4% |
| Amounts payable | 17/49 | €96,708 | €83,197 | -€13,511 | -14.0% |
| Amounts payable after more than one year | 17 | €29,332 | €19,898 | -€9,434 | -32.2% |
| Financial debts | 170/4 | €29,332 | €19,898 | -€9,434 | -32.2% |
| Amounts payable within one year | 42/48 | €67,376 | €62,053 | -€5,322 | -7.9% |
| Current portion of amounts payable after more than one year | 42 | €9,107 | €9,434 | +€327 | +3.6% |
| Trade debts | 44 | €1,095 | €554 | -€541 | -49.4% |
| Suppliers | 440/4 | €1,095 | €554 | -€541 | -49.4% |
| Taxes, remuneration and social security | 45 | €47,330 | €51,232 | +€3,902 | +8.2% |
| Taxes | 450/3 | €47,330 | €51,232 | +€3,902 | +8.2% |
| Other amounts payable | 47/48 | €9,844 | €833 | -€9,011 | -91.5% |
| Accrued charges and deferred income | 492/3 | - | €1,246 | +€1,246 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,157 | €9,747 | -€1,409 | -12.6% |
| Other operating charges | 640/8 | €2,264 | €2,171 | -€93 | -4.1% |
| Gross operating margin | 9900 | €89,566 | €136,947 | +€47,381 | +52.9% |
| Operating profit (loss) | 9901 | €76,145 | €125,028 | +€48,883 | +64.2% |
| Financial income | 75/76B | €1,770 | €1,047 | -€723 | -40.9% |
| Recurring financial income | 75 | €1,770 | €1,047 | -€723 | -40.9% |
| Financial charges | 65/66B | €38,741 | €1,415 | -€37,327 | -96.3% |
| Recurring financial charges | 65 | €38,741 | €1,415 | -€37,327 | -96.3% |
| Profit (loss) for the period before taxes | 9903 | €39,173 | €124,660 | +€85,487 | +218.2% |
| Income taxes | 67/77 | €13,473 | €38,771 | +€25,298 | +187.8% |
| Profit (loss) for the period | 9904 | €25,700 | €85,889 | +€60,188 | +234.2% |
| Profit (loss) for the period to be appropriated | 9905 | €25,700 | €85,889 | +€60,188 | +234.2% |
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 2 October 2026 via checked.be.