LING YUN: 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 YUN
Largest movements
- Cash +€7,178
up €7,178 (+10.7%), from €67,210 to €74,387
mainly Tax, wage and social debts (+€29,574) and Depreciation (+€21,334)
- Tangible fixed assets -€6,996
down €6,996 (-11.2%), from €62,689 to €55,693
of which Furniture and vehicles: -€4,655
- Receivables within one year -€5,562
down €5,562 (-43.3%), from €12,852 to €7,290
- Trade debts -€29,620
down €29,620 (-50.9%), from €58,162 to €28,542
- Tax, wage and social debts +€29,574
up €29,574 (+445%), from €6,646 to €36,220
of which Remuneration and social security: +€28,149
- Profit (loss) carried forward -€5,334
down €5,334 (-22.2%), from €24,069 to €18,735
- Staff costs +€4,379
up €4,379 (+18.3%), from €23,978 to €28,357
- Other operating charges -€3,623
down €3,623 (-43.5%), from €8,320 to €4,697
- Gross operating margin -€3,374
down €3,374 (-6.4%), from €52,904 to €49,530
- Depreciation +€2,020
up €2,020 (+10.5%), from €19,314 to €21,334
- Taxes -€1,378
no longer reported in 2024 (was €1,378)
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 | €158,181 | €152,800 | -€5,381 | -3.4% |
| Fixed assets | 21/28 | €62,689 | €55,693 | -€6,996 | -11.2% |
| Tangible fixed assets | 22/27 | €62,689 | €55,693 | -€6,996 | -11.2% |
| Plant, machinery and equipment | 23 | €44,419 | €42,078 | -€2,341 | -5.3% |
| Furniture and vehicles | 24 | €18,270 | €13,615 | -€4,655 | -25.5% |
| Current assets | 29/58 | €95,492 | €97,107 | +€1,615 | +1.7% |
| Stocks and contracts in progress | 3 | €15,430 | €15,430 | = | 0.0% |
| Stocks | 30/36 | €15,430 | €15,430 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,852 | €7,290 | -€5,562 | -43.3% |
| Trade receivables | 40 | €12,852 | €7,290 | -€5,562 | -43.3% |
| Cash at bank and in hand | 54/58 | €67,210 | €74,387 | +€7,178 | +10.7% |
| Total equity and liabilities | 10/49 | €158,181 | €152,800 | -€5,381 | -3.4% |
| Equity | 10/15 | €66,772 | €61,438 | -€5,334 | -8.0% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €12,703 | €12,703 | = | 0.0% |
| Non-distributable reserves | 130/1 | €850 | €850 | = | 0.0% |
| Reserves not available under the articles | 1311 | €850 | €850 | = | 0.0% |
| Distributable reserves | 133 | €11,853 | €11,853 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,069 | €18,735 | -€5,334 | -22.2% |
| Amounts payable | 17/49 | €91,409 | €91,362 | -€47 | -0.1% |
| Amounts payable within one year | 42/48 | €91,409 | €91,362 | -€47 | -0.1% |
| Trade debts | 44 | €58,162 | €28,542 | -€29,620 | -50.9% |
| Suppliers | 440/4 | €58,162 | €28,542 | -€29,620 | -50.9% |
| Taxes, remuneration and social security | 45 | €6,646 | €36,220 | +€29,574 | +445% |
| Taxes | 450/3 | €6,646 | €8,071 | +€1,425 | +21.4% |
| Remuneration and social security | 454/9 | - | €28,149 | +€28,149 | |
| Other amounts payable | 47/48 | €26,600 | €26,600 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €23,978 | €28,357 | +€4,379 | +18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,314 | €21,334 | +€2,020 | +10.5% |
| Other operating charges | 640/8 | €8,320 | €4,697 | -€3,623 | -43.5% |
| Gross operating margin | 9900 | €52,904 | €49,530 | -€3,374 | -6.4% |
| Operating profit (loss) | 9901 | €1,292 | -€4,858 | -€6,150 | |
| Financial charges | 65/66B | €516 | €476 | -€41 | -7.9% |
| Recurring financial charges | 65 | €516 | €476 | -€41 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €776 | -€5,334 | -€6,110 | |
| Income taxes | 67/77 | €1,378 | - | -€1,378 | |
| Profit (loss) for the period | 9904 | -€602 | -€5,334 | -€4,732 | -786% |
| Profit (loss) for the period to be appropriated | 9905 | -€602 | -€5,334 | -€4,732 | -786% |
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 20 October 2026 via checked.be.