YELLOWSMILE: what changed
YELLOWSMILE
Largest movements
- Cash +€40,132
up €40,132 (+22.5%), from €178,314 to €218,446
mainly Depreciation (+€23,720) and Net result for the year (+€16,277)
- Tangible fixed assets -€20,178
down €20,178 (-6.1%), from €330,576 to €310,398
of which Land and buildings: -€20,783
- Reserves +€16,000
up €16,000 (+53.3%), from €30,033 to €46,033
of which Distributable reserves: +€16,000
- Other debts +€14,055
up €14,055 (+200%), from €7,022 to €21,077
- Tax, wage and social debts -€7,598
down €7,598 (-60.5%), from €12,568 to €4,969
- Gross operating margin -€21,957
down €21,957 (-30.3%), from €72,358 to €50,401
- Taxes -€7,322
down €7,322 (-47.3%), from €15,488 to €8,166
- Depreciation -€1,486
down €1,486 (-5.9%), from €25,207 to €23,720
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €526,125 | €547,543 | +€21,418 | +4.1% |
| Fixed assets | 21/28 | €340,726 | €320,398 | -€20,328 | -6.0% |
| Tangible fixed assets | 22/27 | €330,576 | €310,398 | -€20,178 | -6.1% |
| Land and buildings | 22 | €325,229 | €304,446 | -€20,783 | -6.4% |
| Plant, machinery and equipment | 23 | €4,143 | €5,149 | +€1,006 | +24.3% |
| Furniture and vehicles | 24 | €1,203 | €802 | -€401 | -33.3% |
| Financial fixed assets | 28 | €10,150 | €10,000 | -€150 | -1.5% |
| Current assets | 29/58 | €185,400 | €227,146 | +€41,746 | +22.5% |
| Amounts receivable within one year | 40/41 | €7,086 | €8,700 | +€1,614 | +22.8% |
| Trade receivables | 40 | €1,553 | €0 | -€1,553 | -100% |
| Other amounts receivable | 41 | €5,533 | €8,700 | +€3,167 | +57.2% |
| Cash at bank and in hand | 54/58 | €178,314 | €218,446 | +€40,132 | +22.5% |
| Total equity and liabilities | 10/49 | €526,125 | €547,543 | +€21,418 | +4.1% |
| Equity | 10/15 | €505,056 | €521,333 | +€16,277 | +3.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €30,033 | €46,033 | +€16,000 | +53.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €30,033 | €46,033 | +€16,000 | +53.3% |
| Profit (loss) carried forward | 14 | €456,423 | €456,700 | +€277 | +0.1% |
| Amounts payable | 17/49 | €21,070 | €26,210 | +€5,141 | +24.4% |
| Amounts payable within one year | 42/48 | €21,070 | €26,210 | +€5,141 | +24.4% |
| Trade debts | 44 | €1,480 | €164 | -€1,315 | -88.9% |
| Suppliers | 440/4 | €1,480 | €164 | -€1,315 | -88.9% |
| Taxes, remuneration and social security | 45 | €12,568 | €4,969 | -€7,598 | -60.5% |
| Taxes | 450/3 | €12,568 | €4,969 | -€7,598 | -60.5% |
| Other amounts payable | 47/48 | €7,022 | €21,077 | +€14,055 | +200% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,207 | €23,720 | -€1,486 | -5.9% |
| Other operating charges | 640/8 | €2,413 | €2,613 | +€200 | +8.3% |
| Non-recurring operating charges | 66A | €12 | - | -€12 | |
| Gross operating margin | 9900 | €72,358 | €50,401 | -€21,957 | -30.3% |
| Operating profit (loss) | 9901 | €44,726 | €24,067 | -€20,659 | -46.2% |
| Financial income | 75/76B | €1,361 | €985 | -€376 | -27.6% |
| Recurring financial income | 75 | €1,361 | €985 | -€376 | -27.6% |
| Financial charges | 65/66B | €761 | €609 | -€152 | -20.0% |
| Recurring financial charges | 65 | €761 | €609 | -€152 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | €45,326 | €24,443 | -€20,883 | -46.1% |
| Income taxes | 67/77 | €15,488 | €8,166 | -€7,322 | -47.3% |
| Profit (loss) for the period | 9904 | €29,839 | €16,277 | -€13,561 | -45.4% |
| Profit (loss) for the period to be appropriated | 9905 | €29,839 | €16,277 | -€13,561 | -45.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.