Yang-Lin: 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-Lin
Largest movements
- Cash +€13,712
up €13,712 (+43.2%), from €31,756 to €45,468
mainly Net result for the year (+€38,033) and Depreciation (+€14,069)
- Tangible fixed assets -€8,215
down €8,215 (-14.2%), from €57,881 to €49,666
of which Plant, machinery and equipment: -€10,309
- Receivables within one year +€6,035
new in 2025: €6,035
- Reserves +€10,012
up €10,012 (+21.6%), from €46,261 to €56,273
of which Distributable reserves: +€12,331
- Trade debts -€7,823
down €7,823 (-69.8%), from €11,204 to €3,380
- Tax, wage and social debts +€7,550
up €7,550 (+110.5%), from €6,835 to €14,385
of which Taxes: +€6,845
- Other debts +€2,624
up €2,624 (+15.1%), from €17,376 to €20,000
- Purchases and services +€12,565
up €12,565 (+8.6%), from €145,469 to €158,034
- Gross operating margin +€7,991
up €7,991 (+12.4%), from €64,623 to €72,613
- Depreciation +€5,903
up €5,903 (+72.3%), from €8,166 to €14,069
- Staff costs +€2,834
up €2,834 (+50.5%), from €5,611 to €8,445
- Taxes +€1,301
up €1,301 (+20.0%), from €6,519 to €7,820
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 | €92,247 | €104,031 | +€11,784 | +12.8% |
| Fixed assets | 21/28 | €57,881 | €49,666 | -€8,215 | -14.2% |
| Tangible fixed assets | 22/27 | €57,881 | €49,666 | -€8,215 | -14.2% |
| Plant, machinery and equipment | 23 | €54,629 | €44,320 | -€10,309 | -18.9% |
| Furniture and vehicles | 24 | - | €852 | +€852 | |
| Other tangible fixed assets | 26 | €3,252 | €4,494 | +€1,242 | +38.2% |
| Current assets | 29/58 | €34,366 | €54,365 | +€19,998 | +58.2% |
| Stocks and contracts in progress | 3 | €1,978 | €2,194 | +€217 | +11.0% |
| Stocks | 30/36 | €1,978 | €2,194 | +€217 | +11.0% |
| Amounts receivable within one year | 40/41 | - | €6,035 | +€6,035 | |
| Other amounts receivable | 41 | - | €6,035 | +€6,035 | |
| Cash at bank and in hand | 54/58 | €31,756 | €45,468 | +€13,712 | +43.2% |
| Deferred charges and accrued income | 490/1 | €633 | €666 | +€34 | +5.3% |
| Total equity and liabilities | 10/49 | €92,247 | €104,031 | +€11,784 | +12.8% |
| Equity | 10/15 | €54,142 | €64,155 | +€10,012 | +18.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €46,261 | €56,273 | +€10,012 | +21.6% |
| Tax-exempt reserves | 132 | €10,762 | €8,443 | -€2,319 | -21.5% |
| Distributable reserves | 133 | €35,499 | €47,830 | +€12,331 | +34.7% |
| Profit (loss) carried forward | 14 | €1,681 | €1,681 | = | 0.0% |
| Provisions and deferred taxes | 16 | €2,690 | €2,111 | -€580 | -21.5% |
| Deferred taxes | 168 | €2,690 | €2,111 | -€580 | -21.5% |
| Amounts payable | 17/49 | €35,415 | €37,766 | +€2,351 | +6.6% |
| Amounts payable within one year | 42/48 | €35,415 | €37,766 | +€2,351 | +6.6% |
| Trade debts | 44 | €11,204 | €3,380 | -€7,823 | -69.8% |
| Suppliers | 440/4 | €11,204 | €3,380 | -€7,823 | -69.8% |
| Taxes, remuneration and social security | 45 | €6,835 | €14,385 | +€7,550 | +110.5% |
| Taxes | 450/3 | €6,532 | €13,376 | +€6,845 | +104.8% |
| Remuneration and social security | 454/9 | €303 | €1,009 | +€706 | +232.8% |
| Other amounts payable | 47/48 | €17,376 | €20,000 | +€2,624 | +15.1% |
| Non-recurring operating income | 76A | €14,493 | - | -€14,493 | |
| Goods, raw materials, services and sundry goods | 60/61 | €145,469 | €158,034 | +€12,565 | +8.6% |
| Remuneration, social security and pensions | 62 | €5,611 | €8,445 | +€2,834 | +50.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,166 | €14,069 | +€5,903 | +72.3% |
| Other operating charges | 640/8 | €3,023 | €3,390 | +€367 | +12.1% |
| Gross operating margin | 9900 | €64,623 | €72,613 | +€7,991 | +12.4% |
| Operating profit (loss) | 9901 | €47,823 | €46,709 | -€1,114 | -2.3% |
| Financial income | 75/76B | €195 | €186 | -€9 | -4.5% |
| Recurring financial income | 75 | €195 | €186 | -€9 | -4.5% |
| Financial charges | 65/66B | €1,242 | €1,622 | +€381 | +30.7% |
| Recurring financial charges | 65 | €1,242 | €1,622 | +€381 | +30.7% |
| Profit (loss) for the period before taxes | 9903 | €46,777 | €45,273 | -€1,503 | -3.2% |
| Transfer from deferred taxes | 780 | €208 | €580 | +€372 | +178.6% |
| Transfer to deferred taxes | 680 | €2,899 | - | -€2,899 | |
| Income taxes | 67/77 | €6,519 | €7,820 | +€1,301 | +20.0% |
| Profit (loss) for the period | 9904 | €37,567 | €38,033 | +€465 | +1.2% |
| Transfer from tax-exempt reserves | 789 | €832 | €2,319 | +€1,487 | +178.6% |
| Transfer to tax-exempt reserves | 689 | €11,594 | - | -€11,594 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,805 | €40,352 | +€13,546 | +50.5% |
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.