LING 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.
LING YI
Largest movements
- Cash +€36,177
up €36,177 (+8.2%), from €441,904 to €478,081
mainly Depreciation (+€50,498) and Net result for the year (+€23,401)
- Tangible fixed assets -€26,843
down €26,843 (-20.0%), from €134,237 to €107,394
- Deferred charges and accrued income -€7,814
down €7,814 (-63.4%), from €12,334 to €4,520
- Reserves +€23,401
up €23,401 (+5.5%), from €425,095 to €448,496
of which Distributable reserves: +€23,401
- Tax, wage and social debts -€16,453
down €16,453 (-14.6%), from €112,563 to €96,110
of which Taxes: -€27,487
- Trade debts -€9,163
down €9,163 (-40.6%), from €22,558 to €13,395
- Purchases and services +€48,715
up €48,715 (+4.2%), from €1.2m to €1.2m
- Gross operating margin -€44,619
down €44,619 (-7.9%), from €563,814 to €519,195
- Taxes -€22,427
down €22,427 (-65.3%), from €34,355 to €11,928
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 | €615,290 | €612,959 | -€2,331 | -0.4% |
| Fixed assets | 21/28 | €134,237 | €107,394 | -€26,843 | -20.0% |
| Tangible fixed assets | 22/27 | €134,237 | €107,394 | -€26,843 | -20.0% |
| Plant, machinery and equipment | 23 | €15,119 | €11,420 | -€3,699 | -24.5% |
| Furniture and vehicles | 24 | €22,433 | €11,217 | -€11,216 | -50.0% |
| Other tangible fixed assets | 26 | €96,685 | €84,757 | -€11,928 | -12.3% |
| Current assets | 29/58 | €481,053 | €505,565 | +€24,512 | +5.1% |
| Stocks and contracts in progress | 3 | €26,815 | €22,964 | -€3,851 | -14.4% |
| Stocks | 30/36 | €26,815 | €22,964 | -€3,851 | -14.4% |
| Cash at bank and in hand | 54/58 | €441,904 | €478,081 | +€36,177 | +8.2% |
| Deferred charges and accrued income | 490/1 | €12,334 | €4,520 | -€7,814 | -63.4% |
| Total equity and liabilities | 10/49 | €615,290 | €612,959 | -€2,331 | -0.4% |
| Equity | 10/15 | €465,095 | €488,496 | +€23,401 | +5.0% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €425,095 | €448,496 | +€23,401 | +5.5% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €415,095 | €438,496 | +€23,401 | +5.6% |
| Amounts payable | 17/49 | €150,195 | €124,463 | -€25,732 | -17.1% |
| Amounts payable after more than one year | 17 | €15,041 | €14,958 | -€83 | -0.6% |
| Financial debts | 170/4 | €15,041 | €14,958 | -€83 | -0.6% |
| Amounts payable within one year | 42/48 | €135,121 | €109,505 | -€25,616 | -19.0% |
| Trade debts | 44 | €22,558 | €13,395 | -€9,163 | -40.6% |
| Suppliers | 440/4 | €22,558 | €13,395 | -€9,163 | -40.6% |
| Taxes, remuneration and social security | 45 | €112,563 | €96,110 | -€16,453 | -14.6% |
| Taxes | 450/3 | €48,510 | €21,023 | -€27,487 | -56.7% |
| Remuneration and social security | 454/9 | €64,053 | €75,087 | +€11,034 | +17.2% |
| Accrued charges and deferred income | 492/3 | €33 | - | -€33 | |
| Turnover | 70 | €1,730,883 | €1,734,979 | +€4,096 | +0.2% |
| Non-recurring operating income | 76A | €27,808 | - | -€27,808 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,167,069 | €1,215,784 | +€48,715 | +4.2% |
| Remuneration, social security and pensions | 62 | €406,127 | €406,112 | -€15 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,032 | €50,498 | +€3,466 | +7.4% |
| Other operating charges | 640/8 | €14,398 | €20,958 | +€6,560 | +45.6% |
| Gross operating margin | 9900 | €563,814 | €519,195 | -€44,619 | -7.9% |
| Operating profit (loss) | 9901 | €96,257 | €41,627 | -€54,630 | -56.8% |
| Financial income | 75/76B | €143 | €3 | -€140 | -97.9% |
| Recurring financial income | 75 | €143 | €3 | -€140 | -97.9% |
| Financial charges | 65/66B | €13,095 | €6,301 | -€6,794 | -51.9% |
| Recurring financial charges | 65 | €13,095 | €6,301 | -€6,794 | -51.9% |
| Profit (loss) for the period before taxes | 9903 | €83,305 | €35,329 | -€47,976 | -57.6% |
| Income taxes | 67/77 | €34,355 | €11,928 | -€22,427 | -65.3% |
| Profit (loss) for the period | 9904 | €48,950 | €23,401 | -€25,549 | -52.2% |
| Profit (loss) for the period to be appropriated | 9905 | €48,950 | €23,401 | -€25,549 | -52.2% |
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 17 October 2026 via checked.be.