YECHEN: 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.
YECHEN
Largest movements
- Cash +€12,657
up €12,657 (+46.3%), from €27,343 to €40,000
mainly Net result for the year (+€35,124) and Trade debts (+€22,007)
- Intangible fixed assets -€6,500
down €6,500 (-13.0%), from €49,995 to €43,495
- Tangible fixed assets +€3,612
up €3,612 (+22.4%), from €16,116 to €19,729
of which Plant, machinery and equipment: +€7,144
- Stocks and contracts -€2,803
down €2,803 (-73.1%), from €3,837 to €1,034
- Receivables within one year +€2,075
up €2,075 (+17.8%), from €11,685 to €13,759
of which Other amounts receivable: +€1,057
- Trade debts +€22,007
up €22,007 (+348.6%), from €6,312 to €28,320
- Other debts -€15,261
down €15,261 (-90.0%), from €16,963 to €1,702
- Reserves +€15,124
up €15,124 (+23.8%), from €63,554 to €78,678
- Tax, wage and social debts -€13,864
no longer reported in 2025 (was €13,864)
of which Remuneration and social security: -€8,740
- Accrued charges and deferred income +€1,350
up €1,350 (+33.3%), from €4,050 to €5,400
- Staff costs +€5,340
up €5,340 (+48.3%), from €11,063 to €16,403
- Depreciation +€2,424
up €2,424 (+18.8%), from €12,886 to €15,310
- Taxes -€1,708
down €1,708 (-15.3%), from €11,195 to €9,488
- Other operating charges -€1,317
down €1,317 (-47.8%), from €2,756 to €1,439
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 | €110,478 | €119,100 | +€8,622 | +7.8% |
| Fixed assets | 21/28 | €66,111 | €63,223 | -€2,888 | -4.4% |
| Intangible fixed assets | 21 | €49,995 | €43,495 | -€6,500 | -13.0% |
| Tangible fixed assets | 22/27 | €16,116 | €19,729 | +€3,612 | +22.4% |
| Plant, machinery and equipment | 23 | €4,840 | €11,984 | +€7,144 | +147.6% |
| Furniture and vehicles | 24 | €11,276 | €7,745 | -€3,532 | -31.3% |
| Current assets | 29/58 | €44,367 | €55,877 | +€11,510 | +25.9% |
| Stocks and contracts in progress | 3 | €3,837 | €1,034 | -€2,803 | -73.1% |
| Stocks | 30/36 | €3,837 | €1,034 | -€2,803 | -73.1% |
| Amounts receivable within one year | 40/41 | €11,685 | €13,759 | +€2,075 | +17.8% |
| Trade receivables | 40 | €5,064 | €6,082 | +€1,018 | +20.1% |
| Other amounts receivable | 41 | €6,620 | €7,677 | +€1,057 | +16.0% |
| Cash at bank and in hand | 54/58 | €27,343 | €40,000 | +€12,657 | +46.3% |
| Deferred charges and accrued income | 490/1 | €1,503 | €1,084 | -€419 | -27.8% |
| Total equity and liabilities | 10/49 | €110,478 | €119,100 | +€8,622 | +7.8% |
| Equity | 10/15 | €68,554 | €83,678 | +€15,124 | +22.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €63,554 | €78,678 | +€15,124 | +23.8% |
| Distributable reserves | 133 | €63,554 | €78,678 | +€15,124 | +23.8% |
| Amounts payable | 17/49 | €41,924 | €35,422 | -€6,502 | -15.5% |
| Amounts payable after more than one year | 17 | €734 | - | -€734 | |
| Financial debts | 170/4 | €734 | - | -€734 | |
| Amounts payable within one year | 42/48 | €37,140 | €30,022 | -€7,118 | -19.2% |
| Trade debts | 44 | €6,312 | €28,320 | +€22,007 | +348.6% |
| Suppliers | 440/4 | €6,312 | €28,320 | +€22,007 | +348.6% |
| Taxes, remuneration and social security | 45 | €13,864 | - | -€13,864 | |
| Taxes | 450/3 | €5,125 | - | -€5,125 | |
| Remuneration and social security | 454/9 | €8,740 | - | -€8,740 | |
| Other amounts payable | 47/48 | €16,963 | €1,702 | -€15,261 | -90.0% |
| Accrued charges and deferred income | 492/3 | €4,050 | €5,400 | +€1,350 | +33.3% |
| Remuneration, social security and pensions | 62 | €11,063 | €16,403 | +€5,340 | +48.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,886 | €15,310 | +€2,424 | +18.8% |
| Other operating charges | 640/8 | €2,756 | €1,439 | -€1,317 | -47.8% |
| Non-recurring operating charges | 66A | €245 | - | -€245 | |
| Gross operating margin | 9900 | €79,331 | €79,964 | +€633 | +0.8% |
| Operating profit (loss) | 9901 | €52,381 | €46,812 | -€5,569 | -10.6% |
| Financial income | 75/76B | €34 | €34 | +€0 | +1.1% |
| Recurring financial income | 75 | €34 | €34 | +€0 | +1.1% |
| Financial charges | 65/66B | €2,246 | €2,235 | -€12 | -0.5% |
| Recurring financial charges | 65 | €2,246 | €2,235 | -€12 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €50,169 | €44,612 | -€5,557 | -11.1% |
| Income taxes | 67/77 | €11,195 | €9,488 | -€1,708 | -15.3% |
| Profit (loss) for the period | 9904 | €38,974 | €35,124 | -€3,849 | -9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €38,974 | €35,124 | -€3,849 | -9.9% |
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.