HUA 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.
HUA YI
Largest movements
- Stocks and contracts +€3,010
up €3,010 (+48.8%), from €6,173 to €9,183
- Receivables within one year -€1,499
down €1,499 (-81.3%), from €1,843 to €344
of which Trade receivables: -€1,843
- Tangible fixed assets -€1,145
down €1,145 (-53.4%), from €2,143 to €999
of which Plant, machinery and equipment: -€913
- Tax, wage and social debts -€673
down €673 (-75.9%), from €888 to €214
- Trade debts +€456
up €456 (+181%), from €252 to €709
- Other debts +€351
up €351 (+3.1%), from €11,330 to €11,681
- Gross operating margin -€21,976
down €21,976 (-83.4%), from €26,352 to €4,376
- Turnover -€18,078
down €18,078 (-10.5%), from €171,569 to €153,492
- Staff costs +€6,095
no longer reported in 2025 (was -€6,095)
- Purchases and services +€3,899
up €3,899 (+2.7%), from €145,217 to €149,116
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 | €22,227 | €22,513 | +€286 | +1.3% |
| Fixed assets | 21/28 | €10,982 | €9,663 | -€1,320 | -12.0% |
| Tangible fixed assets | 22/27 | €2,143 | €999 | -€1,145 | -53.4% |
| Plant, machinery and equipment | 23 | €913 | - | -€913 | |
| Furniture and vehicles | 24 | €63 | - | -€63 | |
| Other tangible fixed assets | 26 | €1,168 | €999 | -€169 | -14.5% |
| Financial fixed assets | 28 | €8,839 | €8,664 | -€175 | -2.0% |
| Current assets | 29/58 | €11,244 | €12,850 | +€1,606 | +14.3% |
| Stocks and contracts in progress | 3 | €6,173 | €9,183 | +€3,010 | +48.8% |
| Stocks | 30/36 | €6,173 | €9,183 | +€3,010 | +48.8% |
| Amounts receivable within one year | 40/41 | €1,843 | €344 | -€1,499 | -81.3% |
| Trade receivables | 40 | €1,843 | - | -€1,843 | |
| Other amounts receivable | 41 | - | €344 | +€344 | |
| Cash at bank and in hand | 54/58 | €3,229 | €3,217 | -€12 | -0.4% |
| Deferred charges and accrued income | 490/1 | - | €106 | +€106 | |
| Total equity and liabilities | 10/49 | €22,227 | €22,513 | +€286 | +1.3% |
| Equity | 10/15 | €9,757 | €9,910 | +€153 | +1.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,243 | -€10,090 | +€153 | +1.5% |
| Amounts payable | 17/49 | €12,470 | €12,604 | +€134 | +1.1% |
| Amounts payable within one year | 42/48 | €12,470 | €12,604 | +€134 | +1.1% |
| Trade debts | 44 | €252 | €709 | +€456 | +181% |
| Suppliers | 440/4 | €252 | €709 | +€456 | +181% |
| Taxes, remuneration and social security | 45 | €888 | €214 | -€673 | -75.9% |
| Taxes | 450/3 | €888 | €214 | -€673 | -75.9% |
| Other amounts payable | 47/48 | €11,330 | €11,681 | +€351 | +3.1% |
| Turnover | 70 | €171,569 | €153,492 | -€18,078 | -10.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €145,217 | €149,116 | +€3,899 | +2.7% |
| Remuneration, social security and pensions | 62 | -€6,095 | - | +€6,095 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,646 | €1,145 | -€502 | -30.5% |
| Other operating charges | 640/8 | €2,275 | €1,753 | -€522 | -23.0% |
| Gross operating margin | 9900 | €26,352 | €4,376 | -€21,976 | -83.4% |
| Operating profit (loss) | 9901 | €28,525 | €1,478 | -€27,047 | -94.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,210 | €1,326 | +€116 | +9.6% |
| Recurring financial charges | 65 | €1,210 | €1,326 | +€116 | +9.6% |
| Profit (loss) for the period before taxes | 9903 | €27,315 | €153 | -€27,163 | -99.4% |
| Profit (loss) for the period | 9904 | €27,315 | €153 | -€27,163 | -99.4% |
| Profit (loss) for the period to be appropriated | 9905 | €27,315 | €153 | -€27,163 | -99.4% |
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.