YellowGround: 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.
What changed
YellowGround
NACE 62.200, Computer consultancy and computer facilities management
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€485,366
2024 · €320,699+€164,667
Equity
€1.3m
2024 · €1.0m+€310,366
Cash
€27,359
2024 · €9,738+€17,622
Balance sheet total
€1.9m
2024 · €1.6m+€326,869
Largest movements
Assets
- Receivables within one year +€298,440
up €298,440 (+19.4%), from €1.5m to €1.8m
of which Other amounts receivable: +€340,841
Equity and liabilities
- Reserves +€310,150
up €310,150 (+32.6%), from €951,750 to €1.3m
of which Distributable reserves: +€289,100
- Other debts +€79,000
up €79,000 (+71.2%), from €111,000 to €190,000
- Accrued charges and deferred income -€53,502
down €53,502 (-72.4%), from €73,930 to €20,428
- Tax, wage and social debts -€28,257
down €28,257 (-13.0%), from €216,788 to €188,531
of which Taxes: -€38,168
Income statement
- Gross operating margin +€274,189
up €274,189 (+18.7%), from €1.5m to €1.7m
- Turnover -€213,580
down €213,580 (-7.7%), from €2.8m to €2.6m
- Purchases and services -€111,139
down €111,139 (-11.7%), from €953,681 to €842,542
- Staff costs +€57,625
up €57,625 (+5.5%), from €1.1m to €1.1m
- Taxes +€49,835
up €49,835 (+59.8%), from €83,385 to €133,220
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.
Result 2024
€320,699
Gross operating margin
+€274,189
Staff costs
-€57,625
Depreciation
+€1,647
Write-downs
-€658
Other operating charges
+€1,781
Other operating items
+€152
Financial income
-€5,521
Financial charges
+€537
Taxes
-€49,835
Result 2025
€485,366
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€199,580
Investment
-€6,959
Financing
-€175,000
Cash 2024
€9,738
From operations (derived)
+€199,580
Net result for the year
+€485,366
Depreciation
+€6,470
Receivables within one year
-€298,440
Deferred charges and accrued income
-€10,318
Provisions
+€658
Trade debts
+€18,605
Tax, wage and social debts
-€28,257
Other debts
+€79,000
Accrued charges and deferred income
-€53,502
Investment (derived)
-€6,959
Investment in fixed assets (net)
-€6,959
Financing
-€175,000
Contributions, distributions and other
-€175,000
Cash 2025
€27,359
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,563,468 | €1,890,337 | +€326,869 | +20.9% |
| Fixed assets | 21/28 | €9,643 | €10,131 | +€489 | +5.1% |
| Tangible fixed assets | 22/27 | €9,643 | €10,131 | +€489 | +5.1% |
| Plant, machinery and equipment | 23 | €9,643 | €10,131 | +€489 | +5.1% |
| Current assets | 29/58 | €1,553,826 | €1,880,206 | +€326,380 | +21.0% |
| Amounts receivable within one year | 40/41 | €1,535,819 | €1,834,259 | +€298,440 | +19.4% |
| Trade receivables | 40 | €484,687 | €442,287 | -€42,401 | -8.7% |
| Other amounts receivable | 41 | €1,051,132 | €1,391,973 | +€340,841 | +32.4% |
| Cash at bank and in hand | 54/58 | €9,738 | €27,359 | +€17,622 | +181% |
| Deferred charges and accrued income | 490/1 | €8,269 | €18,587 | +€10,318 | +125% |
| Total equity and liabilities | 10/49 | €1,563,468 | €1,890,337 | +€326,869 | +20.9% |
| Equity | 10/15 | €1,014,368 | €1,324,733 | +€310,366 | +30.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €951,750 | €1,261,900 | +€310,150 | +32.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €231,550 | €252,600 | +€21,050 | +9.1% |
| Distributable reserves | 133 | €714,000 | €1,003,100 | +€289,100 | +40.5% |
| Profit (loss) carried forward | 14 | €618 | €833 | +€216 | +34.9% |
| Provisions and deferred taxes | 16 | - | €658 | +€658 | |
| Provisions for liabilities and charges | 160/5 | - | €658 | +€658 | |
| Pensions and similar obligations | 160 | - | €658 | +€658 | |
| Amounts payable | 17/49 | €549,101 | €564,946 | +€15,845 | +2.9% |
| Amounts payable within one year | 42/48 | €475,171 | €544,519 | +€69,347 | +14.6% |
| Trade debts | 44 | €147,383 | €165,988 | +€18,605 | +12.6% |
| Suppliers | 440/4 | €147,383 | €165,988 | +€18,605 | +12.6% |
| Taxes, remuneration and social security | 45 | €216,788 | €188,531 | -€28,257 | -13.0% |
| Taxes | 450/3 | €96,294 | €58,125 | -€38,168 | -39.6% |
| Remuneration and social security | 454/9 | €120,494 | €130,405 | +€9,911 | +8.2% |
| Other amounts payable | 47/48 | €111,000 | €190,000 | +€79,000 | +71.2% |
| Accrued charges and deferred income | 492/3 | €73,930 | €20,428 | -€53,502 | -72.4% |
| Turnover | 70 | €2,776,370 | €2,562,790 | -€213,580 | -7.7% |
| Non-recurring operating income | 76A | €207 | €315 | +€108 | +52.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €953,681 | €842,542 | -€111,139 | -11.7% |
| Remuneration, social security and pensions | 62 | €1,056,149 | €1,113,774 | +€57,625 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,117 | €6,470 | -€1,647 | -20.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €658 | +€658 | |
| Other operating charges | 640/8 | €6,530 | €4,750 | -€1,781 | -27.3% |
| Non-recurring operating charges | 66A | €152 | - | -€152 | |
| Gross operating margin | 9900 | €1,468,574 | €1,742,763 | +€274,189 | +18.7% |
| Operating profit (loss) | 9901 | €397,626 | €617,112 | +€219,486 | +55.2% |
| Financial income | 75/76B | €31,457 | €25,936 | -€5,521 | -17.6% |
| Recurring financial income | 75 | €31,457 | €25,936 | -€5,521 | -17.6% |
| Financial charges | 65/66B | €24,999 | €24,462 | -€537 | -2.1% |
| Recurring financial charges | 65 | €24,999 | €24,462 | -€537 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €404,084 | €618,586 | +€214,502 | +53.1% |
| Income taxes | 67/77 | €83,385 | €133,220 | +€49,835 | +59.8% |
| Profit (loss) for the period | 9904 | €320,699 | €485,366 | +€164,667 | +51.3% |
| Transfer from tax-exempt reserves | 789 | - | €42,100 | +€42,100 | |
| Transfer to tax-exempt reserves | 689 | €105,250 | €63,150 | -€42,100 | -40.0% |
| Profit (loss) for the period to be appropriated | 9905 | €215,449 | €464,316 | +€248,867 | +116% |
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 15 October 2026 via checked.be.