YANG BANG: 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 BANG
Largest movements
- Tangible fixed assets +€67,774
up €67,774 (+11.8%), from €576,228 to €644,002
of which Plant, machinery and equipment: +€40,544
- Cash -€49,360
down €49,360 (-83.0%), from €59,443 to €10,083
mainly Investment in fixed assets (net) (-€103,267) and Current portion of long-term debt (-€34,633)
- Receivables within one year -€29,494
down €29,494 (-16.9%), from €175,000 to €145,505
of which Other amounts receivable: -€26,413
- Debts after one year +€35,405
up €35,405 (+8.3%), from €424,674 to €460,079
- Current portion of long-term debt -€34,633
down €34,633 (-66.4%), from €52,165 to €17,532
- Trade debts -€15,525
down €15,525 (-26.5%), from €58,484 to €42,960
- Other debts +€8,664
up €8,664 (+387.4%), from €2,237 to €10,901
- Depreciation -€65,225
down €65,225 (-64.8%), from €100,719 to €35,494
- Financial charges +€26,326
up €26,326 (+217.3%), from €12,117 to €38,442
- Gross operating margin -€18,868
down €18,868 (-6.2%), from €302,875 to €284,007
- Staff costs +€7,441
up €7,441 (+3.8%), from €195,012 to €202,454
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 | €845,402 | €835,589 | -€9,814 | -1.2% |
| Fixed assets | 21/28 | €577,084 | €644,857 | +€67,774 | +11.7% |
| Tangible fixed assets | 22/27 | €576,228 | €644,002 | +€67,774 | +11.8% |
| Land and buildings | 22 | €539,484 | €573,866 | +€34,382 | +6.4% |
| Plant, machinery and equipment | 23 | €21,731 | €62,275 | +€40,544 | +186.6% |
| Furniture and vehicles | 24 | €3,470 | €4,828 | +€1,358 | +39.1% |
| Other tangible fixed assets | 26 | €11,543 | €3,032 | -€8,510 | -73.7% |
| Financial fixed assets | 28 | €855 | €855 | = | 0.0% |
| Current assets | 29/58 | €268,319 | €190,732 | -€77,587 | -28.9% |
| Stocks and contracts in progress | 3 | €27,010 | €26,796 | -€214 | -0.8% |
| Stocks | 30/36 | €27,010 | €26,796 | -€214 | -0.8% |
| Amounts receivable within one year | 40/41 | €175,000 | €145,505 | -€29,494 | -16.9% |
| Trade receivables | 40 | €36,792 | €33,711 | -€3,081 | -8.4% |
| Other amounts receivable | 41 | €138,207 | €111,794 | -€26,413 | -19.1% |
| Cash at bank and in hand | 54/58 | €59,443 | €10,083 | -€49,360 | -83.0% |
| Deferred charges and accrued income | 490/1 | €6,866 | €8,348 | +€1,481 | +21.6% |
| Total equity and liabilities | 10/49 | €845,402 | €835,589 | -€9,814 | -1.2% |
| Equity | 10/15 | €242,592 | €238,557 | -€4,035 | -1.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €235,000 | €235,000 | = | 0.0% |
| Distributable reserves | 133 | €235,000 | €235,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,408 | -€6,443 | -€4,035 | -167.6% |
| Amounts payable | 17/49 | €602,810 | €597,032 | -€5,778 | -1.0% |
| Amounts payable after more than one year | 17 | €424,674 | €460,079 | +€35,405 | +8.3% |
| Financial debts | 170/4 | €424,674 | €460,079 | +€35,405 | +8.3% |
| Amounts payable within one year | 42/48 | €167,441 | €131,176 | -€36,265 | -21.7% |
| Current portion of amounts payable after more than one year | 42 | €52,165 | €17,532 | -€34,633 | -66.4% |
| Trade debts | 44 | €58,484 | €42,960 | -€15,525 | -26.5% |
| Suppliers | 440/4 | €58,484 | €42,960 | -€15,525 | -26.5% |
| Taxes, remuneration and social security | 45 | €54,555 | €59,784 | +€5,229 | +9.6% |
| Taxes | 450/3 | €28,606 | €14,206 | -€14,401 | -50.3% |
| Remuneration and social security | 454/9 | €25,949 | €45,578 | +€19,629 | +75.6% |
| Other amounts payable | 47/48 | €2,237 | €10,901 | +€8,664 | +387.4% |
| Accrued charges and deferred income | 492/3 | €10,695 | €5,777 | -€4,919 | -46.0% |
| Remuneration, social security and pensions | 62 | €195,012 | €202,454 | +€7,441 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €100,719 | €35,494 | -€65,225 | -64.8% |
| Other operating charges | 640/8 | €7,088 | €9,990 | +€2,902 | +40.9% |
| Non-recurring operating charges | 66A | - | €472 | +€472 | |
| Gross operating margin | 9900 | €302,875 | €284,007 | -€18,868 | -6.2% |
| Operating profit (loss) | 9901 | €55 | €35,598 | +€35,542 | +64225.5% |
| Financial income | 75/76B | €0 | €1 | +€1 | +520.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +520.0% |
| Financial charges | 65/66B | €12,117 | €38,442 | +€26,326 | +217.3% |
| Recurring financial charges | 65 | €12,117 | €38,442 | +€26,326 | +217.3% |
| Profit (loss) for the period before taxes | 9903 | -€12,061 | -€2,844 | +€9,217 | +76.4% |
| Income taxes | 67/77 | €951 | €1,191 | +€240 | +25.3% |
| Profit (loss) for the period | 9904 | -€13,012 | -€4,035 | +€8,977 | +69.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,012 | -€4,035 | +€8,977 | +69.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.