YANG: what changed
Two fiscal 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
- Intangible fixed assets +€4,900
new in 2025: €4,900
- Cash -€1,886
down €1,886 (-56.4%), from €3,341 to €1,455
mainly Investment in fixed assets (net) (-€4,900) and Net result for the year (-€3,361)
- Receivables within one year -€269
down €269 (-10.0%), from €2,694 to €2,425
of which Other amounts receivable: -€269
- Other debts +€5,823
new in 2025: €5,823
- Profit (loss) carried forward -€3,361
down €3,361 (-52.2%), from -€6,443 to -€9,804
- Trade debts +€284
new in 2025: €284
- Gross operating margin +€2,613
up €2,613 (+48.4%), from -€5,397 to -€2,784
- Financial charges -€249
down €249 (-56.8%), from €439 to €190
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 | €6,035 | €8,780 | +€2,745 | +45.5% |
| Fixed assets | 21/28 | - | €4,900 | +€4,900 | |
| Intangible fixed assets | 21 | - | €4,900 | +€4,900 | |
| Current assets | 29/58 | €6,035 | €3,880 | -€2,155 | -35.7% |
| Amounts receivable within one year | 40/41 | €2,694 | €2,425 | -€269 | -10.0% |
| Trade receivables | 40 | €2,000 | €2,000 | -€0 | 0.0% |
| Other amounts receivable | 41 | €694 | €425 | -€269 | -38.8% |
| Cash at bank and in hand | 54/58 | €3,341 | €1,455 | -€1,886 | -56.4% |
| Total equity and liabilities | 10/49 | €6,035 | €8,780 | +€2,745 | +45.5% |
| Equity | 10/15 | €6,035 | €2,674 | -€3,361 | -55.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €78 | €78 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €78 | €78 | +€0 | 0.0% |
| Reserves not available under the articles | 1311 | €78 | €78 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€6,443 | -€9,804 | -€3,361 | -52.2% |
| Amounts payable | 17/49 | - | €6,106 | +€6,106 | |
| Amounts payable within one year | 42/48 | - | €6,106 | +€6,106 | |
| Trade debts | 44 | - | €284 | +€284 | |
| Suppliers | 440/4 | - | €284 | +€284 | |
| Other amounts payable | 47/48 | - | €5,823 | +€5,823 | |
| Other operating charges | 640/8 | €435 | €387 | -€48 | -11.0% |
| Gross operating margin | 9900 | -€5,397 | -€2,784 | +€2,613 | +48.4% |
| Operating profit (loss) | 9901 | -€5,832 | -€3,172 | +€2,660 | +45.6% |
| Financial charges | 65/66B | €439 | €190 | -€249 | -56.8% |
| Recurring financial charges | 65 | €439 | €190 | -€249 | -56.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,271 | -€3,361 | +€2,910 | +46.4% |
| Profit (loss) for the period | 9904 | -€6,271 | -€3,361 | +€2,910 | +46.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,271 | -€3,361 | +€2,910 | +46.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.