LI YAN WU: what changed
LI YAN WU
Largest movements
- Stocks and contracts +€34,750
up €34,750 (+215%), from €16,172 to €50,922
- Cash -€2,202
down €2,202 (-44.5%), from €4,951 to €2,749
mainly Stocks and contracts (-€34,750)
- Receivables within one year -€1,966
no longer reported in 2025 (was €1,966)
- Tangible fixed assets -€617
down €617 (-14.4%), from €4,279 to €3,662
- Profit (loss) carried forward +€14,112
up €14,112 (+56.1%), from -€25,134 to -€11,022
- Other debts +€9,601
up €9,601 (+24.4%), from €39,277 to €48,878
- Trade debts +€5,555
up €5,555 (+191%), from €2,914 to €8,469
- Tax, wage and social debts +€697
up €697 (+31.0%), from €2,250 to €2,947
- Gross operating margin +€3,820
up €3,820 (+24.0%), from €15,920 to €19,740
- Other operating charges +€1,495
up €1,495 (+123%), from €1,212 to €2,707
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 | €27,367 | €57,332 | +€29,965 | +109% |
| Fixed assets | 21/28 | €4,279 | €3,662 | -€617 | -14.4% |
| Tangible fixed assets | 22/27 | €4,279 | €3,662 | -€617 | -14.4% |
| Land and buildings | 22 | €4,279 | €3,662 | -€617 | -14.4% |
| Current assets | 29/58 | €23,089 | €53,670 | +€30,582 | +132% |
| Stocks and contracts in progress | 3 | €16,172 | €50,922 | +€34,750 | +215% |
| Stocks | 30/36 | €16,172 | €50,922 | +€34,750 | +215% |
| Amounts receivable within one year | 40/41 | €1,966 | - | -€1,966 | |
| Trade receivables | 40 | €1,966 | - | -€1,966 | |
| Cash at bank and in hand | 54/58 | €4,951 | €2,749 | -€2,202 | -44.5% |
| Total equity and liabilities | 10/49 | €27,367 | €57,332 | +€29,965 | +109% |
| Equity | 10/15 | -€17,074 | -€2,962 | +€14,112 | +82.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€25,134 | -€11,022 | +€14,112 | +56.1% |
| Amounts payable | 17/49 | €44,441 | €60,294 | +€15,853 | +35.7% |
| Amounts payable within one year | 42/48 | €44,441 | €60,294 | +€15,853 | +35.7% |
| Trade debts | 44 | €2,914 | €8,469 | +€5,555 | +191% |
| Suppliers | 440/4 | €2,914 | €8,469 | +€5,555 | +191% |
| Taxes, remuneration and social security | 45 | €2,250 | €2,947 | +€697 | +31.0% |
| Taxes | 450/3 | €2,250 | €2,947 | +€697 | +31.0% |
| Other amounts payable | 47/48 | €39,277 | €48,878 | +€9,601 | +24.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €714 | €617 | -€97 | -13.6% |
| Other operating charges | 640/8 | €1,212 | €2,707 | +€1,495 | +123% |
| Non-recurring operating charges | 66A | €2 | €0 | -€2 | -100% |
| Gross operating margin | 9900 | €15,920 | €19,740 | +€3,820 | +24.0% |
| Operating profit (loss) | 9901 | €13,992 | €16,417 | +€2,425 | +17.3% |
| Financial income | 75/76B | €5 | €0 | -€5 | -97.4% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -97.4% |
| Financial charges | 65/66B | €2,205 | €2,305 | +€100 | +4.5% |
| Recurring financial charges | 65 | €2,205 | €2,305 | +€100 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €11,792 | €14,112 | +€2,320 | +19.7% |
| Profit (loss) for the period | 9904 | €11,792 | €14,112 | +€2,320 | +19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,792 | €14,112 | +€2,320 | +19.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.