YELLOWPIMENTO: 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.
YELLOWPIMENTO
Largest movements
- Cash -€33,505
down €33,505 (-90.5%), from €37,015 to €3,510
mainly Net result for the year (-€25,242) and Receivables within one year (-€17,317)
- Receivables within one year +€17,317
up €17,317 (+324%), from €5,349 to €22,666
of which Trade receivables: +€12,897
- Deferred charges and accrued income -€5,714
down €5,714 (-65.6%), from €8,709 to €2,995
- Tangible fixed assets -€613
down €613 (-12.9%), from €4,753 to €4,140
- Profit (loss) carried forward -€25,242
down €25,242 (-164%), from -€15,349 to -€40,591
- Trade debts +€4,255
up €4,255 (+86.0%), from €4,949 to €9,204
- Other debts -€2,369
down €2,369 (-19.2%), from €12,321 to €9,952
- Accrued charges and deferred income +€780
up €780 (+337%), from €232 to €1,012
- Gross operating margin +€2,187
up €2,187 (+9.2%), from -€23,647 to -€21,460
- Financial charges -€1,452
down €1,452 (-59.0%), from €2,463 to €1,011
- Depreciation -€1,180
down €1,180 (-67.5%), from €1,749 to €569
- Other operating charges -€340
down €340 (-17.2%), from €1,979 to €1,639
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 | €56,073 | €33,554 | -€22,519 | -40.2% |
| Fixed assets | 21/28 | €4,843 | €4,230 | -€613 | -12.7% |
| Tangible fixed assets | 22/27 | €4,753 | €4,140 | -€613 | -12.9% |
| Furniture and vehicles | 24 | €4,753 | €4,140 | -€613 | -12.9% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €51,230 | €29,324 | -€21,906 | -42.8% |
| Stocks and contracts in progress | 3 | €158 | €153 | -€4 | -2.6% |
| Stocks | 30/36 | €158 | €153 | -€4 | -2.6% |
| Amounts receivable within one year | 40/41 | €5,349 | €22,666 | +€17,317 | +324% |
| Trade receivables | 40 | €5,334 | €18,231 | +€12,897 | +242% |
| Other amounts receivable | 41 | €15 | €4,435 | +€4,420 | +29,232% |
| Cash at bank and in hand | 54/58 | €37,015 | €3,510 | -€33,505 | -90.5% |
| Deferred charges and accrued income | 490/1 | €8,709 | €2,995 | -€5,714 | -65.6% |
| Total equity and liabilities | 10/49 | €56,073 | €33,554 | -€22,519 | -40.2% |
| Equity | 10/15 | €34,813 | €9,572 | -€25,242 | -72.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €31,562 | €31,562 | = | 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% |
| Distributable reserves | 133 | €29,702 | €29,702 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,349 | -€40,591 | -€25,242 | -164% |
| Amounts payable | 17/49 | €21,260 | €23,983 | +€2,723 | +12.8% |
| Amounts payable within one year | 42/48 | €21,028 | €22,971 | +€1,942 | +9.2% |
| Trade debts | 44 | €4,949 | €9,204 | +€4,255 | +86.0% |
| Suppliers | 440/4 | €4,949 | €9,204 | +€4,255 | +86.0% |
| Taxes, remuneration and social security | 45 | €3,758 | €3,815 | +€57 | +1.5% |
| Taxes | 450/3 | €3,008 | €3,815 | +€807 | +26.8% |
| Remuneration and social security | 454/9 | €750 | €0 | -€750 | -100% |
| Other amounts payable | 47/48 | €12,321 | €9,952 | -€2,369 | -19.2% |
| Accrued charges and deferred income | 492/3 | €232 | €1,012 | +€780 | +337% |
| Non-recurring operating income | 76A | €60 | €0 | -€60 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,749 | €569 | -€1,180 | -67.5% |
| Other operating charges | 640/8 | €1,979 | €1,639 | -€340 | -17.2% |
| Non-recurring operating charges | 66A | €0 | €0 | -€0 | -100% |
| Gross operating margin | 9900 | -€23,647 | -€21,460 | +€2,187 | +9.2% |
| Operating profit (loss) | 9901 | -€27,375 | -€23,667 | +€3,707 | +13.5% |
| Financial income | 75/76B | €1 | €2 | +€0 | +25.0% |
| Recurring financial income | 75 | €1 | €2 | +€0 | +25.0% |
| Financial charges | 65/66B | €2,463 | €1,011 | -€1,452 | -59.0% |
| Recurring financial charges | 65 | €2,463 | €1,011 | -€1,452 | -59.0% |
| Profit (loss) for the period before taxes | 9903 | -€29,837 | -€24,677 | +€5,160 | +17.3% |
| Income taxes | 67/77 | €616 | €565 | -€51 | -8.3% |
| Profit (loss) for the period | 9904 | -€30,453 | -€25,242 | +€5,211 | +17.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,453 | -€25,242 | +€5,211 | +17.1% |
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 13 October 2026 via checked.be.