XIN YUE: 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 YUE
Largest movements
- Cash +€9,252
up €9,252 (+8.0%), from €115,062 to €124,314
mainly Net result for the year (+€53,909) and Depreciation (+€8,872)
- Tangible fixed assets -€8,872
down €8,872 (-82.6%), from €10,734 to €1,862
of which Furniture and vehicles: -€7,421
- Reserves +€12,666
up €12,666 (+20.6%), from €61,567 to €74,233
of which Distributable reserves: +€12,666
- Tax, wage and social debts -€11,570
down €11,570 (-38.4%), from €30,169 to €18,599
of which Taxes: -€12,091
- Current portion of long-term debt -€3,017
no longer reported in 2025 (was €3,017)
- Other debts +€1,791
up €1,791 (+5.6%), from €31,780 to €33,570
- Staff costs +€5,070
up €5,070 (+3,104%), from €163 to €5,234
- Depreciation -€4,300
down €4,300 (-32.6%), from €13,172 to €8,872
- Gross operating margin -€3,641
down €3,641 (-3.8%), from €96,102 to €92,460
- Taxes -€2,991
down €2,991 (-12.4%), from €24,138 to €21,146
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 | €132,982 | €134,124 | +€1,142 | +0.9% |
| Fixed assets | 21/28 | €10,814 | €2,242 | -€8,572 | -79.3% |
| Tangible fixed assets | 22/27 | €10,734 | €1,862 | -€8,872 | -82.6% |
| Plant, machinery and equipment | 23 | €3,042 | €1,591 | -€1,450 | -47.7% |
| Furniture and vehicles | 24 | €7,692 | €271 | -€7,421 | -96.5% |
| Financial fixed assets | 28 | €80 | €380 | +€300 | +375% |
| Current assets | 29/58 | €122,168 | €131,882 | +€9,714 | +8.0% |
| Stocks and contracts in progress | 3 | €6,159 | €6,159 | = | 0.0% |
| Stocks | 30/36 | €6,159 | €6,159 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €462 | +€462 | |
| Trade receivables | 40 | - | €462 | +€462 | |
| Cash at bank and in hand | 54/58 | €115,062 | €124,314 | +€9,252 | +8.0% |
| Deferred charges and accrued income | 490/1 | €947 | €947 | = | 0.0% |
| Total equity and liabilities | 10/49 | €132,982 | €134,124 | +€1,142 | +0.9% |
| Equity | 10/15 | €67,767 | €80,433 | +€12,666 | +18.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €61,567 | €74,233 | +€12,666 | +20.6% |
| Non-distributable reserves | 130/1 | €952 | €952 | = | 0.0% |
| Reserves not available under the articles | 1311 | €952 | €952 | = | 0.0% |
| Distributable reserves | 133 | €60,615 | €73,281 | +€12,666 | +20.9% |
| Amounts payable | 17/49 | €65,215 | €53,691 | -€11,523 | -17.7% |
| Amounts payable within one year | 42/48 | €65,215 | €53,691 | -€11,523 | -17.7% |
| Current portion of amounts payable after more than one year | 42 | €3,017 | - | -€3,017 | |
| Trade debts | 44 | €249 | €1,522 | +€1,273 | +511% |
| Suppliers | 440/4 | €249 | €1,522 | +€1,273 | +511% |
| Taxes, remuneration and social security | 45 | €30,169 | €18,599 | -€11,570 | -38.4% |
| Taxes | 450/3 | €30,169 | €18,078 | -€12,091 | -40.1% |
| Remuneration and social security | 454/9 | - | €521 | +€521 | |
| Other amounts payable | 47/48 | €31,780 | €33,570 | +€1,791 | +5.6% |
| Remuneration, social security and pensions | 62 | €163 | €5,234 | +€5,070 | +3,104% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,172 | €8,872 | -€4,300 | -32.6% |
| Other operating charges | 640/8 | €2,027 | €1,879 | -€148 | -7.3% |
| Gross operating margin | 9900 | €96,102 | €92,460 | -€3,641 | -3.8% |
| Operating profit (loss) | 9901 | €80,740 | €76,476 | -€4,263 | -5.3% |
| Financial income | 75/76B | - | €57 | +€57 | |
| Recurring financial income | 75 | - | €57 | +€57 | |
| Financial charges | 65/66B | €1,393 | €1,478 | +€85 | +6.1% |
| Recurring financial charges | 65 | €1,393 | €1,478 | +€85 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €79,346 | €75,055 | -€4,291 | -5.4% |
| Income taxes | 67/77 | €24,138 | €21,146 | -€2,991 | -12.4% |
| Profit (loss) for the period | 9904 | €55,209 | €53,909 | -€1,300 | -2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €55,209 | €53,909 | -€1,300 | -2.4% |
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 29 October 2026 via checked.be.