YANG: 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.
YANG
Largest movements
- Cash -€392,964
down €392,964 (-68.8%), from €571,129 to €178,165
mainly Other debts (-€200,000) and Receivables within one year (-€155,576)
- Receivables within one year +€155,576
up €155,576 (+241.2%), from €64,505 to €220,081
of which Other amounts receivable: +€163,651
- Other debts -€200,000
no longer reported in 2025 (was €200,000)
- Tax, wage and social debts -€91,128
down €91,128 (-54.5%), from €167,223 to €76,094
of which Taxes: -€93,939
- Trade debts +€74,044
up €74,044 (+264.7%), from €27,971 to €102,015
- Profit (loss) carried forward +€62,365
up €62,365 (+26127.0%), from €239 to €62,604
- Debts after one year -€49,726
down €49,726 (-15.7%), from €316,338 to €266,612
- Gross operating margin -€192,423
down €192,423 (-27.8%), from €690,986 to €498,563
- Taxes -€58,310
down €58,310 (-72.3%), from €80,659 to €22,349
- Staff costs +€51,030
up €51,030 (+19.5%), from €261,062 to €312,092
- Depreciation -€18,551
down €18,551 (-18.2%), from €101,752 to €83,201
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 | €1,408,873 | €1,163,585 | -€245,288 | -17.4% |
| Fixed assets | 21/28 | €733,039 | €729,143 | -€3,896 | -0.5% |
| Tangible fixed assets | 22/27 | €732,089 | €728,193 | -€3,896 | -0.5% |
| Plant, machinery and equipment | 23 | €183,613 | €175,296 | -€8,317 | -4.5% |
| Furniture and vehicles | 24 | €129,964 | €121,088 | -€8,876 | -6.8% |
| Other tangible fixed assets | 26 | €418,512 | €431,809 | +€13,297 | +3.2% |
| Financial fixed assets | 28 | €950 | €950 | = | 0.0% |
| Current assets | 29/58 | €675,833 | €434,442 | -€241,391 | -35.7% |
| Stocks and contracts in progress | 3 | €28,600 | €25,001 | -€3,600 | -12.6% |
| Stocks | 30/36 | €28,600 | €25,001 | -€3,600 | -12.6% |
| Amounts receivable within one year | 40/41 | €64,505 | €220,081 | +€155,576 | +241.2% |
| Trade receivables | 40 | €12,774 | €4,699 | -€8,075 | -63.2% |
| Other amounts receivable | 41 | €51,731 | €215,382 | +€163,651 | +316.3% |
| Cash at bank and in hand | 54/58 | €571,129 | €178,165 | -€392,964 | -68.8% |
| Deferred charges and accrued income | 490/1 | €11,599 | €11,195 | -€404 | -3.5% |
| Total equity and liabilities | 10/49 | €1,408,873 | €1,163,585 | -€245,288 | -17.4% |
| Equity | 10/15 | €646,439 | €668,804 | +€22,365 | +3.5% |
| Contributions | 10/11 | €156,200 | €156,200 | = | 0.0% |
| Reserves | 13 | €490,000 | €450,000 | -€40,000 | -8.2% |
| Distributable reserves | 133 | €490,000 | €450,000 | -€40,000 | -8.2% |
| Profit (loss) carried forward | 14 | €239 | €62,604 | +€62,365 | +26127.0% |
| Amounts payable | 17/49 | €762,434 | €494,781 | -€267,653 | -35.1% |
| Amounts payable after more than one year | 17 | €316,338 | €266,612 | -€49,726 | -15.7% |
| Financial debts | 170/4 | €316,338 | €266,612 | -€49,726 | -15.7% |
| Amounts payable within one year | 42/48 | €446,096 | €227,835 | -€218,260 | -48.9% |
| Current portion of amounts payable after more than one year | 42 | €50,902 | €49,726 | -€1,176 | -2.3% |
| Trade debts | 44 | €27,971 | €102,015 | +€74,044 | +264.7% |
| Suppliers | 440/4 | €27,971 | €102,015 | +€74,044 | +264.7% |
| Taxes, remuneration and social security | 45 | €167,223 | €76,094 | -€91,128 | -54.5% |
| Taxes | 450/3 | €116,482 | €22,543 | -€93,939 | -80.6% |
| Remuneration and social security | 454/9 | €50,741 | €53,552 | +€2,811 | +5.5% |
| Other amounts payable | 47/48 | €200,000 | - | -€200,000 | |
| Accrued charges and deferred income | 492/3 | - | €333 | +€333 | |
| Non-recurring operating income | 76A | €17,781 | - | -€17,781 | |
| Remuneration, social security and pensions | 62 | €261,062 | €312,092 | +€51,030 | +19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €101,752 | €83,201 | -€18,551 | -18.2% |
| Other operating charges | 640/8 | €5,111 | €5,898 | +€786 | +15.4% |
| Gross operating margin | 9900 | €690,986 | €498,563 | -€192,423 | -27.8% |
| Operating profit (loss) | 9901 | €323,060 | €97,372 | -€225,688 | -69.9% |
| Financial income | 75/76B | €3,419 | €9,422 | +€6,003 | +175.6% |
| Recurring financial income | 75 | €3,419 | €9,422 | +€6,003 | +175.6% |
| Financial charges | 65/66B | €15,890 | €22,079 | +€6,188 | +38.9% |
| Recurring financial charges | 65 | €15,890 | €22,079 | +€6,188 | +38.9% |
| Profit (loss) for the period before taxes | 9903 | €310,588 | €84,715 | -€225,873 | -72.7% |
| Income taxes | 67/77 | €80,659 | €22,349 | -€58,310 | -72.3% |
| Profit (loss) for the period | 9904 | €229,929 | €62,365 | -€167,563 | -72.9% |
| Profit (loss) for the period to be appropriated | 9905 | €229,929 | €62,365 | -€167,563 | -72.9% |
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 11 October 2026 via checked.be.