Miss Yu: 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.
Miss Yu
Largest movements
- Cash +€117,061
up €117,061 (+95.4%), from €122,747 to €239,808
mainly Net result for the year (+€117,946) and Tax, wage and social debts (+€35,303)
- Intangible fixed assets -€15,000
down €15,000 (-14.3%), from €104,959 to €89,959
- Tangible fixed assets +€8,988
up €8,988 (+1,359%), from €661 to €9,649
- Profit (loss) carried forward +€117,946
new in 2025: €117,946
- Other debts -€51,872
down €51,872 (-25.7%), from €201,872 to €150,000
- Tax, wage and social debts +€35,303
up €35,303 (+133%), from €26,598 to €61,901
of which Taxes: +€29,162
- Trade debts +€11,027
up €11,027 (+363%), from €3,035 to €14,062
- Accrued charges and deferred income +€4,950
new in 2025: €4,950
- Gross operating margin -€205,079
down €205,079 (-44.5%), from €460,640 to €255,561
- Staff costs +€28,038
up €28,038 (+51.5%), from €54,441 to €82,479
- Taxes -€8,758
down €8,758 (-21.3%), from €41,066 to €32,309
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 | €376,461 | €493,815 | +€117,354 | +31.2% |
| Fixed assets | 21/28 | €105,620 | €99,608 | -€6,012 | -5.7% |
| Intangible fixed assets | 21 | €104,959 | €89,959 | -€15,000 | -14.3% |
| Tangible fixed assets | 22/27 | €661 | €9,649 | +€8,988 | +1,359% |
| Plant, machinery and equipment | 23 | €661 | €9,649 | +€8,988 | +1,359% |
| Current assets | 29/58 | €270,841 | €394,207 | +€123,366 | +45.5% |
| Stocks and contracts in progress | 3 | €2,216 | €4,757 | +€2,540 | +115% |
| Stocks | 30/36 | €2,216 | €4,757 | +€2,540 | +115% |
| Amounts receivable within one year | 40/41 | €145,090 | €148,891 | +€3,801 | +2.6% |
| Trade receivables | 40 | €145,060 | €120,178 | -€24,881 | -17.2% |
| Other amounts receivable | 41 | €31 | €28,713 | +€28,682 | +92,702% |
| Cash at bank and in hand | 54/58 | €122,747 | €239,808 | +€117,061 | +95.4% |
| Deferred charges and accrued income | 490/1 | €786 | €751 | -€35 | -4.5% |
| Total equity and liabilities | 10/49 | €376,461 | €493,815 | +€117,354 | +31.2% |
| Equity | 10/15 | €144,957 | €262,902 | +€117,946 | +81.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €141,957 | €141,957 | = | 0.0% |
| Distributable reserves | 133 | €141,957 | €141,957 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €117,946 | +€117,946 | |
| Amounts payable | 17/49 | €231,504 | €230,912 | -€592 | -0.3% |
| Amounts payable within one year | 42/48 | €231,504 | €225,962 | -€5,542 | -2.4% |
| Trade debts | 44 | €3,035 | €14,062 | +€11,027 | +363% |
| Suppliers | 440/4 | €3,035 | €14,062 | +€11,027 | +363% |
| Taxes, remuneration and social security | 45 | €26,598 | €61,901 | +€35,303 | +133% |
| Taxes | 450/3 | €22,788 | €51,950 | +€29,162 | +128% |
| Remuneration and social security | 454/9 | €3,809 | €9,950 | +€6,141 | +161% |
| Other amounts payable | 47/48 | €201,872 | €150,000 | -€51,872 | -25.7% |
| Accrued charges and deferred income | 492/3 | - | €4,950 | +€4,950 | |
| Remuneration, social security and pensions | 62 | €54,441 | €82,479 | +€28,038 | +51.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,195 | €16,212 | +€1,018 | +6.7% |
| Other operating charges | 640/8 | €6,119 | €3,826 | -€2,293 | -37.5% |
| Gross operating margin | 9900 | €460,640 | €255,561 | -€205,079 | -44.5% |
| Operating profit (loss) | 9901 | €384,886 | €153,043 | -€231,843 | -60.2% |
| Financial charges | 65/66B | €1,863 | €2,789 | +€926 | +49.7% |
| Recurring financial charges | 65 | €1,863 | €2,789 | +€926 | +49.7% |
| Profit (loss) for the period before taxes | 9903 | €383,023 | €150,254 | -€232,769 | -60.8% |
| Income taxes | 67/77 | €41,066 | €32,309 | -€8,758 | -21.3% |
| Profit (loss) for the period | 9904 | €341,957 | €117,946 | -€224,011 | -65.5% |
| Profit (loss) for the period to be appropriated | 9905 | €341,957 | €117,946 | -€224,011 | -65.5% |
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 31 October 2026 via checked.be.