LIN YE: 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.
LIN YE
Largest movements
- Cash +€42,613
up €42,613 (+298%), from €14,314 to €56,927
mainly Depreciation (+€31,881) and Trade debts (+€27,065)
- Tangible fixed assets +€20,519
up €20,519 (+36.3%), from €56,515 to €77,034
of which Furniture and vehicles: +€34,271
- Receivables within one year +€9,375
up €9,375 (+30.6%), from €30,597 to €39,972
of which Trade receivables: +€9,375
- Trade debts +€27,065
up €27,065 (+432%), from €6,259 to €33,325
- Debts after one year +€25,040
up €25,040 (+193%), from €12,971 to €38,010
- Reserves +€15,000
up €15,000 (+103%), from €14,500 to €29,500
- Current portion of long-term debt +€11,816
up €11,816 (+77.2%), from €15,312 to €27,127
- Tax, wage and social debts -€8,976
down €8,976 (-25.6%), from €35,087 to €26,111
of which Remuneration and social security: -€4,577
- Gross operating margin +€8,425
up €8,425 (+4.5%), from €187,515 to €195,940
- Staff costs +€8,262
up €8,262 (+6.4%), from €128,644 to €136,906
- Financial income +€3,133
up €3,133 (+964%), from €325 to €3,458
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €144,917 | €219,218 | +€74,301 | +51.3% |
| Fixed assets | 21/28 | €56,702 | €77,221 | +€20,519 | +36.2% |
| Tangible fixed assets | 22/27 | €56,515 | €77,034 | +€20,519 | +36.3% |
| Land and buildings | 22 | €11,130 | €3,274 | -€7,856 | -70.6% |
| Plant, machinery and equipment | 23 | €7,064 | €1,896 | -€5,168 | -73.2% |
| Furniture and vehicles | 24 | €34,906 | €69,177 | +€34,271 | +98.2% |
| Other tangible fixed assets | 26 | €3,415 | €2,687 | -€728 | -21.3% |
| Financial fixed assets | 28 | €187 | €187 | = | 0.0% |
| Current assets | 29/58 | €88,215 | €141,997 | +€53,782 | +61.0% |
| Stocks and contracts in progress | 3 | €43,305 | €44,066 | +€761 | +1.8% |
| Stocks | 30/36 | €43,305 | €44,066 | +€761 | +1.8% |
| Amounts receivable within one year | 40/41 | €30,597 | €39,972 | +€9,375 | +30.6% |
| Trade receivables | 40 | €20,111 | €29,486 | +€9,375 | +46.6% |
| Other amounts receivable | 41 | €10,486 | €10,486 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €14,314 | €56,927 | +€42,613 | +298% |
| Deferred charges and accrued income | 490/1 | - | €1,032 | +€1,032 | |
| Total equity and liabilities | 10/49 | €144,917 | €219,218 | +€74,301 | +51.3% |
| Equity | 10/15 | €60,612 | €76,624 | +€16,012 | +26.4% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €14,500 | €29,500 | +€15,000 | +103% |
| Distributable reserves | 133 | €14,500 | €29,500 | +€15,000 | +103% |
| Profit (loss) carried forward | 14 | €38,052 | €39,064 | +€1,012 | +2.7% |
| Amounts payable | 17/49 | €84,305 | €142,593 | +€58,289 | +69.1% |
| Amounts payable after more than one year | 17 | €12,971 | €38,010 | +€25,040 | +193% |
| Financial debts | 170/4 | €12,971 | €38,010 | +€25,040 | +193% |
| Amounts payable within one year | 42/48 | €71,334 | €104,583 | +€33,249 | +46.6% |
| Current portion of amounts payable after more than one year | 42 | €15,312 | €27,127 | +€11,816 | +77.2% |
| Trade debts | 44 | €6,259 | €33,325 | +€27,065 | +432% |
| Suppliers | 440/4 | €6,259 | €33,325 | +€27,065 | +432% |
| Taxes, remuneration and social security | 45 | €35,087 | €26,111 | -€8,976 | -25.6% |
| Taxes | 450/3 | €15,993 | €11,594 | -€4,400 | -27.5% |
| Remuneration and social security | 454/9 | €19,094 | €14,517 | -€4,577 | -24.0% |
| Other amounts payable | 47/48 | €14,676 | €18,020 | +€3,344 | +22.8% |
| Remuneration, social security and pensions | 62 | €128,644 | €136,906 | +€8,262 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,889 | €31,881 | -€1,008 | -3.1% |
| Other operating charges | 640/8 | €1,047 | €1,065 | +€18 | +1.7% |
| Gross operating margin | 9900 | €187,515 | €195,940 | +€8,425 | +4.5% |
| Operating profit (loss) | 9901 | €24,934 | €26,088 | +€1,153 | +4.6% |
| Financial income | 75/76B | €325 | €3,458 | +€3,133 | +964% |
| Recurring financial income | 75 | €325 | €3,458 | +€3,133 | +964% |
| Financial charges | 65/66B | €5,971 | €7,204 | +€1,233 | +20.6% |
| Recurring financial charges | 65 | €5,971 | €7,204 | +€1,233 | +20.6% |
| Profit (loss) for the period before taxes | 9903 | €19,288 | €22,342 | +€3,054 | +15.8% |
| Income taxes | 67/77 | €4,514 | €6,329 | +€1,815 | +40.2% |
| Profit (loss) for the period | 9904 | €14,774 | €16,012 | +€1,239 | +8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,774 | €16,012 | +€1,239 | +8.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.