YANG FU: 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 FU
Largest movements
- Cash +€4,919
up €4,919 (+19.4%), from €25,379 to €30,298
mainly Net result for the year (+€13,127) and Depreciation (+€2,564)
- Deferred charges and accrued income +€2,291
up €2,291 (+919.3%), from €249 to €2,540
- Receivables within one year -€1,714
down €1,714 (-68.2%), from €2,513 to €799
- Tangible fixed assets -€1,186
down €1,186 (-28.9%), from €4,108 to €2,922
of which Furniture and vehicles: -€749
- Stocks and contracts +€900
up €900 (+25.0%), from €3,600 to €4,500
- Profit (loss) carried forward +€13,127
up €13,127, from -€4,841 to €8,286
- Other debts -€8,639
no longer reported in 2025 (was €8,639)
- Trade debts +€556
up €556 (+5.6%), from €9,860 to €10,416
- Gross operating margin +€21,032
up €21,032 (+510.2%), from €4,122 to €25,154
- Staff costs +€3,432
up €3,432 (+95.6%), from €3,591 to €7,022
- Depreciation +€310
up €310 (+13.7%), from €2,255 to €2,564
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 | €35,850 | €41,060 | +€5,210 | +14.5% |
| Fixed assets | 21/28 | €4,108 | €2,922 | -€1,186 | -28.9% |
| Tangible fixed assets | 22/27 | €4,108 | €2,922 | -€1,186 | -28.9% |
| Plant, machinery and equipment | 23 | €716 | €279 | -€437 | -61.1% |
| Furniture and vehicles | 24 | €3,392 | €2,643 | -€749 | -22.1% |
| Current assets | 29/58 | €31,742 | €38,137 | +€6,396 | +20.1% |
| Stocks and contracts in progress | 3 | €3,600 | €4,500 | +€900 | +25.0% |
| Stocks | 30/36 | €3,600 | €4,500 | +€900 | +25.0% |
| Amounts receivable within one year | 40/41 | €2,513 | €799 | -€1,714 | -68.2% |
| Other amounts receivable | 41 | €2,513 | €799 | -€1,714 | -68.2% |
| Cash at bank and in hand | 54/58 | €25,379 | €30,298 | +€4,919 | +19.4% |
| Deferred charges and accrued income | 490/1 | €249 | €2,540 | +€2,291 | +919.3% |
| Total equity and liabilities | 10/49 | €35,850 | €41,060 | +€5,210 | +14.5% |
| Equity | 10/15 | €15,619 | €28,746 | +€13,127 | +84.0% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,841 | €8,286 | +€13,127 | |
| Amounts payable | 17/49 | €20,231 | €12,314 | -€7,917 | -39.1% |
| Amounts payable within one year | 42/48 | €20,231 | €12,314 | -€7,917 | -39.1% |
| Trade debts | 44 | €9,860 | €10,416 | +€556 | +5.6% |
| Suppliers | 440/4 | €9,860 | €10,416 | +€556 | +5.6% |
| Taxes, remuneration and social security | 45 | €1,732 | €1,898 | +€167 | +9.6% |
| Taxes | 450/3 | €1,732 | €1,898 | +€167 | +9.6% |
| Other amounts payable | 47/48 | €8,639 | - | -€8,639 | |
| Remuneration, social security and pensions | 62 | €3,591 | €7,022 | +€3,432 | +95.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,255 | €2,564 | +€310 | +13.7% |
| Other operating charges | 640/8 | €1,626 | €1,619 | -€7 | -0.4% |
| Gross operating margin | 9900 | €4,122 | €25,154 | +€21,032 | +510.2% |
| Operating profit (loss) | 9901 | -€3,348 | €13,948 | +€17,296 | |
| Financial charges | 65/66B | €731 | €822 | +€90 | +12.3% |
| Recurring financial charges | 65 | €731 | €822 | +€90 | +12.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,080 | €13,127 | +€17,206 | |
| Profit (loss) for the period | 9904 | -€4,080 | €13,127 | +€17,206 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,080 | €13,127 | +€17,206 |
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 8 October 2026 via checked.be.