YAN JING: 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.
YAN JING
Largest movements
- Cash -€3,336
down €3,336 (-21.6%), from €15,412 to €12,076
mainly Receivables within one year (-€1,786) and Net result for the year (-€1,737)
- Receivables within one year +€1,786
up €1,786 (+285.1%), from €626 to €2,412
of which Other amounts receivable: +€1,765
- Tangible fixed assets +€392
up €392 (+35.0%), from €1,120 to €1,512
- Profit (loss) carried forward -€1,737
down €1,737 (-13.1%), from €13,277 to €11,540
- Tax, wage and social debts +€531
new in 2025: €531
- Other operating charges -€10,679
down €10,679 (-98.8%), from €10,809 to €130
- Staff costs +€6,694
up €6,694 (+2388.5%), from €280 to €6,975
- Gross operating margin -€6,348
down €6,348 (-51.7%), from €12,282 to €5,935
- Turnover +€3,569
up €3,569 (+8.1%), from €43,874 to €47,442
- Taxes -€646
no longer reported in 2025 (was €646)
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.
Cash bridge derived
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 | €17,277 | €16,208 | -€1,070 | -6.2% |
| Fixed assets | 21/28 | €1,120 | €1,600 | +€480 | +42.9% |
| Tangible fixed assets | 22/27 | €1,120 | €1,512 | +€392 | +35.0% |
| Plant, machinery and equipment | 23 | €1,120 | €1,512 | +€392 | +35.0% |
| Financial fixed assets | 28 | - | €88 | +€88 | |
| Current assets | 29/58 | €16,157 | €14,607 | -€1,550 | -9.6% |
| Stocks and contracts in progress | 3 | €119 | €119 | = | 0.0% |
| Stocks | 30/36 | €119 | €119 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €626 | €2,412 | +€1,786 | +285.1% |
| Trade receivables | 40 | - | €21 | +€21 | |
| Other amounts receivable | 41 | €626 | €2,391 | +€1,765 | +281.8% |
| Cash at bank and in hand | 54/58 | €15,412 | €12,076 | -€3,336 | -21.6% |
| Total equity and liabilities | 10/49 | €17,277 | €16,208 | -€1,070 | -6.2% |
| Equity | 10/15 | €17,277 | €15,540 | -€1,737 | -10.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,277 | €11,540 | -€1,737 | -13.1% |
| Amounts payable | 17/49 | - | €667 | +€667 | |
| Amounts payable within one year | 42/48 | - | €667 | +€667 | |
| Trade debts | 44 | - | €136 | +€136 | |
| Suppliers | 440/4 | - | €136 | +€136 | |
| Taxes, remuneration and social security | 45 | - | €531 | +€531 | |
| Remuneration and social security | 454/9 | - | €531 | +€531 | |
| Turnover | 70 | €43,874 | €47,442 | +€3,569 | +8.1% |
| Remuneration, social security and pensions | 62 | €280 | €6,975 | +€6,694 | +2388.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €280 | €292 | +€12 | +4.3% |
| Other operating charges | 640/8 | €10,809 | €130 | -€10,679 | -98.8% |
| Gross operating margin | 9900 | €12,282 | €5,935 | -€6,348 | -51.7% |
| Operating profit (loss) | 9901 | €913 | -€1,461 | -€2,375 | |
| Financial income | 75/76B | €8 | €55 | +€47 | +591.4% |
| Recurring financial income | 75 | €8 | €55 | +€47 | +591.4% |
| Financial charges | 65/66B | €388 | €331 | -€57 | -14.7% |
| Recurring financial charges | 65 | €388 | €331 | -€57 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €533 | -€1,737 | -€2,270 | |
| Income taxes | 67/77 | €646 | - | -€646 | |
| Profit (loss) for the period | 9904 | -€113 | -€1,737 | -€1,624 | -1433.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€113 | -€1,737 | -€1,624 | -1433.1% |
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 9 October 2026 via checked.be.