YI CHAN: 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.
YI CHAN
Largest movements
- Receivables within one year +€56,287
up €56,287 (+130.6%), from €43,106 to €99,394
of which Other amounts receivable: +€58,287
- Tangible fixed assets -€4,518
down €4,518 (-13.3%), from €34,003 to €29,486
of which Plant, machinery and equipment: -€4,210
- Cash +€3,303
up €3,303 (+38.0%), from €8,702 to €12,005
mainly Tax, wage and social debts (+€69,346) and Depreciation (+€11,388)
- Stocks and contracts +€1,893
up €1,893 (+28.7%), from €6,593 to €8,486
- Tax, wage and social debts +€69,346
up €69,346 (+40.2%), from €172,406 to €241,752
of which Remuneration and social security: +€51,562
- Trade debts -€10,419
down €10,419 (-43.9%), from €23,759 to €13,340
- Profit (loss) carried forward -€3,488
down €3,488 (-3.3%), from -€105,720 to -€109,208
- Staff costs +€36,271
up €36,271 (+20.8%), from €174,252 to €210,522
- Gross operating margin +€34,385
up €34,385 (+16.9%), from €203,905 to €238,290
- Financial charges +€16,563
up €16,563 (+249.7%), from €6,635 to €23,198
- Financial income +€9,818
up €9,818 (+87349.7%), from €11 to €9,829
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €97,575 | €153,552 | +€55,978 | +57.4% |
| Fixed assets | 21/28 | €35,853 | €31,336 | -€4,518 | -12.6% |
| Tangible fixed assets | 22/27 | €34,003 | €29,486 | -€4,518 | -13.3% |
| Plant, machinery and equipment | 23 | €13,981 | €9,771 | -€4,210 | -30.1% |
| Furniture and vehicles | 24 | €16,474 | €17,106 | +€632 | +3.8% |
| Other tangible fixed assets | 26 | €3,549 | €2,609 | -€940 | -26.5% |
| Financial fixed assets | 28 | €1,850 | €1,850 | = | 0.0% |
| Current assets | 29/58 | €61,721 | €122,217 | +€60,496 | +98.0% |
| Stocks and contracts in progress | 3 | €6,593 | €8,486 | +€1,893 | +28.7% |
| Stocks | 30/36 | €6,593 | €8,486 | +€1,893 | +28.7% |
| Amounts receivable within one year | 40/41 | €43,106 | €99,394 | +€56,287 | +130.6% |
| Trade receivables | 40 | €3,414 | €1,414 | -€2,000 | -58.6% |
| Other amounts receivable | 41 | €39,692 | €97,980 | +€58,287 | +146.8% |
| Cash at bank and in hand | 54/58 | €8,702 | €12,005 | +€3,303 | +38.0% |
| Deferred charges and accrued income | 490/1 | €3,320 | €2,332 | -€988 | -29.8% |
| Total equity and liabilities | 10/49 | €97,575 | €153,552 | +€55,978 | +57.4% |
| Equity | 10/15 | -€99,520 | -€103,008 | -€3,488 | -3.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€105,720 | -€109,208 | -€3,488 | -3.3% |
| Amounts payable | 17/49 | €197,095 | €256,560 | +€59,465 | +30.2% |
| Amounts payable within one year | 42/48 | €196,165 | €255,092 | +€58,927 | +30.0% |
| Trade debts | 44 | €23,759 | €13,340 | -€10,419 | -43.9% |
| Suppliers | 440/4 | €23,759 | €13,340 | -€10,419 | -43.9% |
| Taxes, remuneration and social security | 45 | €172,406 | €241,752 | +€69,346 | +40.2% |
| Taxes | 450/3 | €28,048 | €45,832 | +€17,784 | +63.4% |
| Remuneration and social security | 454/9 | €144,358 | €195,920 | +€51,562 | +35.7% |
| Accrued charges and deferred income | 492/3 | €930 | €1,468 | +€538 | +57.9% |
| Remuneration, social security and pensions | 62 | €174,252 | €210,522 | +€36,271 | +20.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,733 | €11,388 | -€345 | -2.9% |
| Other operating charges | 640/8 | €1,892 | €2,515 | +€622 | +32.9% |
| Non-recurring operating charges | 66A | €251 | €3,522 | +€3,271 | +1302.8% |
| Gross operating margin | 9900 | €203,905 | €238,290 | +€34,385 | +16.9% |
| Operating profit (loss) | 9901 | €15,778 | €10,344 | -€5,434 | -34.4% |
| Financial income | 75/76B | €11 | €9,829 | +€9,818 | +87349.7% |
| Recurring financial income | 75 | €11 | €9,829 | +€9,818 | +87349.7% |
| Financial charges | 65/66B | €6,635 | €23,198 | +€16,563 | +249.7% |
| Recurring financial charges | 65 | €6,635 | €23,198 | +€16,563 | +249.7% |
| Profit (loss) for the period before taxes | 9903 | €9,154 | -€3,025 | -€12,179 | |
| Income taxes | 67/77 | - | €463 | +€463 | |
| Profit (loss) for the period | 9904 | €9,154 | -€3,488 | -€12,642 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,154 | -€3,488 | -€12,642 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.