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Tegevusaruanne 2025

During the 2025 reporting period (01.01.2025 – 31.12.2025) the company continued to provide software engineering and data-platform consulting services exclusively to Yellowbrick Data UK Ltd under a long-term consulting agreement. All work was performed from Estonia.

Based on current financial resources, anticipated collections, and no foreseeable adverse events, the board confirms that the company has adequate resources to continue operations and meet its liabilities as they fall due for at least twelve months following the balance sheet date.

Fixed assets

Computer equipment. Depreciated over 5 years using the straight-line method. Computer equipment from 2021–2022 was written off for €4,659 in 2025 (end of useful life). A new monitor was acquired in October 2025 at gross cost (€811) as input VAT was not deductible. Old monitor was sold for €250 gross

Prior period correction

A correction of €1,988 has been applied to FY2025 opening retained earnings. This comprises: (1) a bank balance calculation error of €379 carried forward from prior periods, (2) a previously unrecognized December 2024 salary payable of €1,056, and (3) an unrecognized owner reimbursement of €549 for a personal EMTA payment, plus €3 rounding.

Profit dristribution proposal

The Management Board proposes to distribute €58,500 in dividends. Corporate income tax at the 22/78 rate (€16,500) will be paid upon distribution, for a total cash outflow of €75,000.