SI 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.
SI YU
Largest movements
- Financial fixed assets +€6,000
up €6,000 (+146%), from €4,105 to €10,105
- Receivables within one year +€1,266
up €1,266 (+91.9%), from €1,378 to €2,645
of which Other amounts receivable: +€962
- Cash -€214
down €214 (-5.2%), from €4,083 to €3,869
mainly Investment in fixed assets (net) (-€6,000) and Net result for the year (-€4,698)
- Other debts +€16,083
up €16,083 (+261%), from €6,161 to €22,244
- Profit (loss) carried forward -€4,698
down €4,698 (-65.6%), from -€7,161 to -€11,859
- Tax, wage and social debts -€3,628
no longer reported in 2025 (was €3,628)
- Trade debts -€704
down €704 (-95.4%), from €738 to €34
- Purchases and services +€9,829
up €9,829 (+33.4%), from €29,465 to €39,294
- Gross operating margin -€5,699
down €5,699 (-137%), from -€4,155 to -€9,855
- Financial income +€5,209
new in 2025: €5,209
of which Financial income: +€5,209
- Turnover +€4,130
up €4,130 (+16.3%), from €25,309 to €29,439
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 | €9,566 | €16,619 | +€7,052 | +73.7% |
| Fixed assets | 21/28 | €4,105 | €10,105 | +€6,000 | +146% |
| Financial fixed assets | 28 | €4,105 | €10,105 | +€6,000 | +146% |
| Current assets | 29/58 | €5,461 | €6,514 | +€1,052 | +19.3% |
| Amounts receivable within one year | 40/41 | €1,378 | €2,645 | +€1,266 | +91.9% |
| Trade receivables | 40 | - | €304 | +€304 | |
| Other amounts receivable | 41 | €1,378 | €2,341 | +€962 | +69.8% |
| Cash at bank and in hand | 54/58 | €4,083 | €3,869 | -€214 | -5.2% |
| Total equity and liabilities | 10/49 | €9,566 | €16,619 | +€7,052 | +73.7% |
| Equity | 10/15 | -€961 | -€5,659 | -€4,698 | -489% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,161 | -€11,859 | -€4,698 | -65.6% |
| Amounts payable | 17/49 | €10,527 | €22,278 | +€11,751 | +112% |
| Amounts payable within one year | 42/48 | €10,527 | €22,278 | +€11,751 | +112% |
| Trade debts | 44 | €738 | €34 | -€704 | -95.4% |
| Suppliers | 440/4 | €738 | €34 | -€704 | -95.4% |
| Taxes, remuneration and social security | 45 | €3,628 | - | -€3,628 | |
| Taxes | 450/3 | €3,628 | - | -€3,628 | |
| Other amounts payable | 47/48 | €6,161 | €22,244 | +€16,083 | +261% |
| Turnover | 70 | €25,309 | €29,439 | +€4,130 | +16.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €29,465 | €39,294 | +€9,829 | +33.4% |
| Remuneration, social security and pensions | 62 | €163 | - | -€163 | |
| Gross operating margin | 9900 | -€4,155 | -€9,855 | -€5,699 | -137% |
| Operating profit (loss) | 9901 | -€4,319 | -€9,855 | -€5,536 | -128% |
| Financial income | 75/76B | - | €5,209 | +€5,209 | |
| Recurring financial income | 75 | - | €5,209 | +€5,209 | |
| Non-recurring financial income | 76B | - | €5,209 | +€5,209 | |
| Financial charges | 65/66B | €119 | €52 | -€67 | -56.2% |
| Recurring financial charges | 65 | €119 | €52 | -€67 | -56.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,438 | -€4,698 | -€260 | -5.9% |
| Profit (loss) for the period | 9904 | -€4,438 | -€4,698 | -€260 | -5.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,438 | -€4,698 | -€260 | -5.9% |
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 14 October 2026 via checked.be.