YI FAN: 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.
YI FAN
Largest movements
- Cash -€18,569
down €18,569 (-64.5%), from €28,808 to €10,239
mainly Debts after one year (-€18,670) and Net result for the year (-€18,369)
- Deferred charges and accrued income +€6,907
up €6,907 (+419%), from €1,649 to €8,556
- Receivables within one year -€4,556
down €4,556 (-8.2%), from €55,875 to €51,319
- Tangible fixed assets -€4,435
down €4,435 (-3.0%), from €146,038 to €141,604
of which Land and buildings: -€2,681
- Debts after one year -€18,670
down €18,670 (-65.8%), from €28,358 to €9,688
- Profit (loss) carried forward -€18,369
down €18,369 (-15.4%), from €119,436 to €101,067
- Tax, wage and social debts +€12,060
up €12,060 (+49.1%), from €24,547 to €36,607
of which Remuneration and social security: +€12,955
- Staff costs -€8,983
down €8,983 (-5.6%), from €159,799 to €150,816
- Gross operating margin -€8,728
down €8,728 (-5.6%), from €157,085 to €148,357
- Financial income +€3,887
up €3,887 (+8.8%), from €44,344 to €48,231
- Financial charges +€3,073
up €3,073 (+6.8%), from €44,960 to €48,033
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 | €240,932 | €219,231 | -€21,702 | -9.0% |
| Fixed assets | 21/28 | €146,038 | €141,604 | -€4,435 | -3.0% |
| Tangible fixed assets | 22/27 | €146,038 | €141,604 | -€4,435 | -3.0% |
| Land and buildings | 22 | €142,412 | €139,731 | -€2,681 | -1.9% |
| Plant, machinery and equipment | 23 | €1,412 | €1,045 | -€366 | -26.0% |
| Furniture and vehicles | 24 | €2,215 | €827 | -€1,387 | -62.7% |
| Current assets | 29/58 | €94,894 | €77,627 | -€17,267 | -18.2% |
| Stocks and contracts in progress | 3 | €8,561 | €7,512 | -€1,049 | -12.3% |
| Stocks | 30/36 | €8,561 | €7,512 | -€1,049 | -12.3% |
| Amounts receivable within one year | 40/41 | €55,875 | €51,319 | -€4,556 | -8.2% |
| Trade receivables | 40 | €55,875 | €51,319 | -€4,556 | -8.2% |
| Cash at bank and in hand | 54/58 | €28,808 | €10,239 | -€18,569 | -64.5% |
| Deferred charges and accrued income | 490/1 | €1,649 | €8,556 | +€6,907 | +419% |
| Total equity and liabilities | 10/49 | €240,932 | €219,231 | -€21,702 | -9.0% |
| Equity | 10/15 | €139,896 | €121,527 | -€18,369 | -13.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €119,436 | €101,067 | -€18,369 | -15.4% |
| Amounts payable | 17/49 | €101,037 | €97,704 | -€3,333 | -3.3% |
| Amounts payable after more than one year | 17 | €28,358 | €9,688 | -€18,670 | -65.8% |
| Financial debts | 170/4 | €28,358 | €9,688 | -€18,670 | -65.8% |
| Amounts payable within one year | 42/48 | €72,679 | €88,016 | +€15,337 | +21.1% |
| Current portion of amounts payable after more than one year | 42 | €17,758 | €18,670 | +€911 | +5.1% |
| Trade debts | 44 | €21,307 | €21,326 | +€20 | +0.1% |
| Suppliers | 440/4 | €21,307 | €21,326 | +€20 | +0.1% |
| Taxes, remuneration and social security | 45 | €24,547 | €36,607 | +€12,060 | +49.1% |
| Taxes | 450/3 | €3,829 | €2,934 | -€895 | -23.4% |
| Remuneration and social security | 454/9 | €20,718 | €33,674 | +€12,955 | +62.5% |
| Other amounts payable | 47/48 | €9,067 | €11,413 | +€2,346 | +25.9% |
| Remuneration, social security and pensions | 62 | €159,799 | €150,816 | -€8,983 | -5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,063 | €13,611 | -€453 | -3.2% |
| Other operating charges | 640/8 | €2,611 | €2,347 | -€263 | -10.1% |
| Gross operating margin | 9900 | €157,085 | €148,357 | -€8,728 | -5.6% |
| Operating profit (loss) | 9901 | -€19,388 | -€18,417 | +€971 | +5.0% |
| Financial income | 75/76B | €44,344 | €48,231 | +€3,887 | +8.8% |
| Recurring financial income | 75 | €44,344 | €48,231 | +€3,887 | +8.8% |
| Financial charges | 65/66B | €44,960 | €48,033 | +€3,073 | +6.8% |
| Recurring financial charges | 65 | €44,960 | €48,033 | +€3,073 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | -€20,004 | -€18,219 | +€1,785 | +8.9% |
| Income taxes | 67/77 | €139 | €150 | +€11 | +8.2% |
| Profit (loss) for the period | 9904 | -€20,143 | -€18,369 | +€1,774 | +8.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,143 | -€18,369 | +€1,774 | +8.8% |
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 25 October 2026 via checked.be.