GOU YI: 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.
GOU YI
Largest movements
- Receivables within one year -€13,660
down €13,660 (-52.4%), from €26,052 to €12,392
- Cash -€7,942
down €7,942 (-65.1%), from €12,197 to €4,255
mainly Net result for the year (-€23,639) and Stocks and contracts (-€1,545)
- Tangible fixed assets -€4,321
down €4,321 (-42.7%), from €10,110 to €5,789
of which Furniture and vehicles: -€3,167
- Stocks and contracts +€1,545
up €1,545 (+66.0%), from €2,340 to €3,885
- Profit (loss) carried forward -€23,639
down €23,639 (-60.5%), from €39,059 to €15,420
- Trade debts -€761
down €761 (-42.8%), from €1,777 to €1,016
- Gross operating margin -€20,178
down €20,178, from €18,745 to -€1,433
- Staff costs +€1,751
up €1,751 (+36.0%), from €4,862 to €6,613
- Taxes -€1,372
down €1,372, from €1,342 to -€30
- Depreciation -€701
down €701 (-14.0%), from €5,023 to €4,321
- Financial charges -€672
down €672 (-80.9%), from €831 to €159
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 | €50,699 | €26,322 | -€24,378 | -48.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €10,110 | €5,789 | -€4,321 | -42.7% |
| Tangible fixed assets | 22/27 | €10,110 | €5,789 | -€4,321 | -42.7% |
| Plant, machinery and equipment | 23 | €3,513 | €2,358 | -€1,154 | -32.9% |
| Furniture and vehicles | 24 | €6,598 | €3,431 | -€3,167 | -48.0% |
| Current assets | 29/58 | €40,589 | €20,533 | -€20,056 | -49.4% |
| Stocks and contracts in progress | 3 | €2,340 | €3,885 | +€1,545 | +66.0% |
| Stocks | 30/36 | €2,340 | €3,885 | +€1,545 | +66.0% |
| Amounts receivable within one year | 40/41 | €26,052 | €12,392 | -€13,660 | -52.4% |
| Other amounts receivable | 41 | €26,052 | €12,392 | -€13,660 | -52.4% |
| Cash at bank and in hand | 54/58 | €12,197 | €4,255 | -€7,942 | -65.1% |
| Total equity and liabilities | 10/49 | €50,699 | €26,322 | -€24,378 | -48.1% |
| Equity | 10/15 | €48,359 | €24,720 | -€23,639 | -48.9% |
| Contributions | 10/11 | €9,300 | €9,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,059 | €15,420 | -€23,639 | -60.5% |
| Amounts payable | 17/49 | €2,340 | €1,602 | -€738 | -31.5% |
| Amounts payable within one year | 42/48 | €2,340 | €1,602 | -€738 | -31.5% |
| Trade debts | 44 | €1,777 | €1,016 | -€761 | -42.8% |
| Suppliers | 440/4 | €1,777 | €1,016 | -€761 | -42.8% |
| Taxes, remuneration and social security | 45 | €563 | €586 | +€23 | +4.1% |
| Taxes | 450/3 | €353 | €323 | -€30 | -8.5% |
| Remuneration and social security | 454/9 | €210 | €263 | +€53 | +25.2% |
| Remuneration, social security and pensions | 62 | €4,862 | €6,613 | +€1,751 | +36.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,023 | €4,321 | -€701 | -14.0% |
| Other operating charges | 640/8 | €12,073 | €12,246 | +€173 | +1.4% |
| Gross operating margin | 9900 | €18,745 | -€1,433 | -€20,178 | |
| Operating profit (loss) | 9901 | -€3,213 | -€24,613 | -€21,400 | -666% |
| Financial income | 75/76B | €1,641 | €1,102 | -€539 | -32.9% |
| Recurring financial income | 75 | €1,641 | €1,102 | -€539 | -32.9% |
| Financial charges | 65/66B | €831 | €159 | -€672 | -80.9% |
| Recurring financial charges | 65 | €831 | €159 | -€672 | -80.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,403 | -€23,669 | -€21,267 | -885% |
| Income taxes | 67/77 | €1,342 | -€30 | -€1,372 | |
| Profit (loss) for the period | 9904 | -€3,745 | -€23,639 | -€19,895 | -531% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,745 | -€23,639 | -€19,895 | -531% |
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 20 October 2026 via checked.be.