XIN YUAN: 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.
XIN YUAN
Largest movements
- Receivables within one year +€14,242
up €14,242 (+73.5%), from €19,368 to €33,611
of which Other amounts receivable: +€17,872
- Cash -€1,444
down €1,444 (-88.7%), from €1,627 to €183
mainly Receivables within one year (-€14,242) and Tax, wage and social debts (-€4,969)
- Reserves +€20,134
up €20,134 (+32.5%), from €62,000 to €82,134
- Tax, wage and social debts -€4,969
down €4,969 (-35.9%), from €13,843 to €8,874
of which Remuneration and social security: -€7,443
- Other debts -€1,494
down €1,494 (-19.7%), from €7,575 to €6,081
- Staff costs -€18,293
down €18,293 (-94.7%), from €19,326 to €1,033
- Gross operating margin +€8,867
up €8,867 (+36.3%), from €24,446 to €33,314
- Taxes +€7,472
up €7,472 (+330%), from €2,265 to €9,736
- Other operating charges +€793
up €793 (+205%), from €387 to €1,180
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 | €97,215 | €110,100 | +€12,885 | +13.3% |
| Fixed assets | 21/28 | €16,219 | €16,306 | +€87 | +0.5% |
| Tangible fixed assets | 22/27 | €1,519 | €1,606 | +€87 | +5.7% |
| Furniture and vehicles | 24 | €1,519 | €1,606 | +€87 | +5.7% |
| Financial fixed assets | 28 | €14,700 | €14,700 | = | 0.0% |
| Current assets | 29/58 | €80,996 | €93,794 | +€12,798 | +15.8% |
| Amounts receivable after more than one year | 29 | €60,000 | €60,000 | = | 0.0% |
| Other amounts receivable | 291 | €60,000 | €60,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €19,368 | €33,611 | +€14,242 | +73.5% |
| Trade receivables | 40 | €15,730 | €12,100 | -€3,630 | -23.1% |
| Other amounts receivable | 41 | €3,638 | €21,511 | +€17,872 | +491% |
| Cash at bank and in hand | 54/58 | €1,627 | €183 | -€1,444 | -88.7% |
| Total equity and liabilities | 10/49 | €97,215 | €110,100 | +€12,885 | +13.3% |
| Equity | 10/15 | €74,637 | €94,771 | +€20,134 | +27.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €62,000 | €82,134 | +€20,134 | +32.5% |
| Distributable reserves | 133 | €62,000 | €82,134 | +€20,134 | +32.5% |
| Profit (loss) carried forward | 14 | €2,637 | €2,637 | = | 0.0% |
| Amounts payable | 17/49 | €22,578 | €15,330 | -€7,249 | -32.1% |
| Amounts payable within one year | 42/48 | €22,078 | €15,330 | -€6,749 | -30.6% |
| Trade debts | 44 | €660 | €374 | -€286 | -43.3% |
| Suppliers | 440/4 | €660 | €374 | -€286 | -43.3% |
| Taxes, remuneration and social security | 45 | €13,843 | €8,874 | -€4,969 | -35.9% |
| Taxes | 450/3 | €5,200 | €7,674 | +€2,475 | +47.6% |
| Remuneration and social security | 454/9 | €8,643 | €1,200 | -€7,443 | -86.1% |
| Other amounts payable | 47/48 | €7,575 | €6,081 | -€1,494 | -19.7% |
| Accrued charges and deferred income | 492/3 | €500 | - | -€500 | |
| Remuneration, social security and pensions | 62 | €19,326 | €1,033 | -€18,293 | -94.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,071 | €1,093 | +€23 | +2.1% |
| Other operating charges | 640/8 | €387 | €1,180 | +€793 | +205% |
| Gross operating margin | 9900 | €24,446 | €33,314 | +€8,867 | +36.3% |
| Operating profit (loss) | 9901 | €3,663 | €30,007 | +€26,344 | +719% |
| Financial income | 75/76B | - | €20 | +€20 | |
| Recurring financial income | 75 | - | €20 | +€20 | |
| Non-recurring financial income | 76B | - | €20 | +€20 | |
| Financial charges | 65/66B | €206 | €157 | -€48 | -23.5% |
| Recurring financial charges | 65 | €206 | €157 | -€48 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | €3,457 | €29,870 | +€26,413 | +764% |
| Income taxes | 67/77 | €2,265 | €9,736 | +€7,472 | +330% |
| Profit (loss) for the period | 9904 | €1,193 | €20,134 | +€18,941 | +1,588% |
| Profit (loss) for the period to be appropriated | 9905 | €1,193 | €20,134 | +€18,941 | +1,588% |
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 25 October 2026 via checked.be.