YES CHICKEN: what changed
Two financial 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.
YES CHICKEN
Largest movements
- Cash -€49,563
down €49,563 (-28.2%), from €175,899 to €126,335
mainly Current investments (-€26,560) and Other debts (-€23,137)
- Current investments +€26,560
new in 2025: €26,560
- Receivables within one year +€22,411
up €22,411 (+25.9%), from €86,457 to €108,868
of which Trade receivables: +€15,029
- Tangible fixed assets -€14,780
down €14,780 (-20.8%), from €70,988 to €56,208
- Stocks and contracts +€11,262
up €11,262 (+7.0%), from €160,751 to €172,013
- Reserves +€23,496
up €23,496 (+28.0%), from €83,783 to €107,279
- Other debts -€23,137
down €23,137 (-38.8%), from €59,603 to €36,467
- Tax, wage and social debts +€9,117
up €9,117 (+17.8%), from €51,180 to €60,297
of which Taxes: +€13,754
- Debts after one year -€9,002
down €9,002 (-48.0%), from €18,755 to €9,752
- Trade debts -€5,196
down €5,196 (-6.8%), from €76,260 to €71,064
- Gross operating margin -€58,644
down €58,644 (-42.0%), from €139,772 to €81,128
- Staff costs -€15,977
down €15,977 (-33.9%), from €47,086 to €31,110
- Taxes -€12,373
down €12,373 (-58.7%), from €21,077 to €8,704
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.
Derived cash bridge
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 | €498,891 | €494,102 | -€4,789 | -1.0% |
| Fixed assets | 21/28 | €71,749 | €56,969 | -€14,780 | -20.6% |
| Tangible fixed assets | 22/27 | €70,988 | €56,208 | -€14,780 | -20.8% |
| Land and buildings | 22 | €23,601 | €20,876 | -€2,725 | -11.5% |
| Plant, machinery and equipment | 23 | €34,374 | €27,689 | -€6,685 | -19.4% |
| Furniture and vehicles | 24 | €12,574 | €7,643 | -€4,931 | -39.2% |
| Other tangible fixed assets | 26 | €439 | €0 | -€439 | -100% |
| Financial fixed assets | 28 | €761 | €761 | = | 0.0% |
| Current assets | 29/58 | €427,142 | €437,133 | +€9,991 | +2.3% |
| Stocks and contracts in progress | 3 | €160,751 | €172,013 | +€11,262 | +7.0% |
| Stocks | 30/36 | €160,751 | €172,013 | +€11,262 | +7.0% |
| Amounts receivable within one year | 40/41 | €86,457 | €108,868 | +€22,411 | +25.9% |
| Trade receivables | 40 | €77,714 | €92,743 | +€15,029 | +19.3% |
| Other amounts receivable | 41 | €8,743 | €16,126 | +€7,383 | +84.4% |
| Current investments | 50/53 | - | €26,560 | +€26,560 | |
| Cash at bank and in hand | 54/58 | €175,899 | €126,335 | -€49,563 | -28.2% |
| Deferred charges and accrued income | 490/1 | €4,035 | €3,356 | -€679 | -16.8% |
| Total equity and liabilities | 10/49 | €498,891 | €494,102 | -€4,789 | -1.0% |
| Equity | 10/15 | €284,023 | €307,519 | +€23,496 | +8.3% |
| Contributions | 10/11 | €84,310 | €84,310 | = | 0.0% |
| Reserves | 13 | €83,783 | €107,279 | +€23,496 | +28.0% |
| Distributable reserves | 133 | €83,783 | €107,279 | +€23,496 | +28.0% |
| Profit (loss) carried forward | 14 | €115,930 | €115,930 | = | 0.0% |
| Amounts payable | 17/49 | €214,868 | €186,582 | -€28,286 | -13.2% |
| Amounts payable after more than one year | 17 | €18,755 | €9,752 | -€9,002 | -48.0% |
| Financial debts | 170/4 | €18,755 | €9,752 | -€9,002 | -48.0% |
| Amounts payable within one year | 42/48 | €196,046 | €176,830 | -€19,216 | -9.8% |
| Current portion of amounts payable after more than one year | 42 | €9,002 | €9,002 | = | 0.0% |
| Trade debts | 44 | €76,260 | €71,064 | -€5,196 | -6.8% |
| Suppliers | 440/4 | €76,260 | €71,064 | -€5,196 | -6.8% |
| Taxes, remuneration and social security | 45 | €51,180 | €60,297 | +€9,117 | +17.8% |
| Taxes | 450/3 | €45,360 | €59,114 | +€13,754 | +30.3% |
| Remuneration and social security | 454/9 | €5,820 | €1,184 | -€4,637 | -79.7% |
| Other amounts payable | 47/48 | €59,603 | €36,467 | -€23,137 | -38.8% |
| Accrued charges and deferred income | 492/3 | €68 | - | -€68 | |
| Remuneration, social security and pensions | 62 | €47,086 | €31,110 | -€15,977 | -33.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,059 | €14,780 | -€279 | -1.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€465 | - | +€465 | |
| Other operating charges | 640/8 | €1,406 | €1,035 | -€372 | -26.4% |
| Non-recurring operating charges | 66A | - | €160 | +€160 | |
| Gross operating margin | 9900 | €139,772 | €81,128 | -€58,644 | -42.0% |
| Operating profit (loss) | 9901 | €76,685 | €34,043 | -€42,642 | -55.6% |
| Financial income | 75/76B | €620 | €1,279 | +€659 | +106% |
| Recurring financial income | 75 | €620 | €1,279 | +€659 | +106% |
| Financial charges | 65/66B | €3,275 | €3,122 | -€153 | -4.7% |
| Recurring financial charges | 65 | €3,275 | €3,122 | -€153 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | €74,030 | €32,201 | -€41,830 | -56.5% |
| Income taxes | 67/77 | €21,077 | €8,704 | -€12,373 | -58.7% |
| Profit (loss) for the period | 9904 | €52,953 | €23,496 | -€29,456 | -55.6% |
| Profit (loss) for the period to be appropriated | 9905 | €52,953 | €23,496 | -€29,456 | -55.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.