Yi Pin: 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 Pin
Largest movements
- Cash -€26,744
down €26,744 (-58.8%), from €45,503 to €18,759
mainly Receivables within one year (-€13,502) and Trade debts (-€12,012)
- Receivables within one year +€13,502
up €13,502 (+211.1%), from €6,395 to €19,897
of which Trade receivables: +€12,704
- Tangible fixed assets +€4,918
up €4,918 (+67.9%), from €7,243 to €12,161
of which Plant, machinery and equipment: +€4,528
- Stocks and contracts +€1,543
up €1,543 (+35.5%), from €4,345 to €5,888
- Deferred charges and accrued income -€1,106
down €1,106 (-62.2%), from €1,779 to €673
- Profit (loss) carried forward +€14,026
up €14,026 (+63.0%), from €22,261 to €36,287
- Trade debts -€12,012
down €12,012 (-85.0%), from €14,130 to €2,118
- Tax, wage and social debts -€9,902
down €9,902 (-32.2%), from €30,718 to €20,816
of which Taxes: -€10,795
- Turnover -€35,473
down €35,473 (-13.3%), from €266,921 to €231,449
- Staff costs -€22,604
down €22,604 (-34.1%), from €66,214 to €43,610
- Gross operating margin -€21,298
down €21,298 (-21.8%), from €97,869 to €76,570
- Other operating charges +€14,795
up €14,795 (+1203.6%), from €1,229 to €16,024
- Purchases and services -€13,799
down €13,799 (-8.2%), from €169,210 to €155,411
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 | €67,765 | €59,877 | -€7,888 | -11.6% |
| Fixed assets | 21/28 | €9,743 | €14,661 | +€4,918 | +50.5% |
| Tangible fixed assets | 22/27 | €7,243 | €12,161 | +€4,918 | +67.9% |
| Plant, machinery and equipment | 23 | €1,142 | €5,671 | +€4,528 | +396.4% |
| Furniture and vehicles | 24 | €2,748 | €2,095 | -€652 | -23.7% |
| Other tangible fixed assets | 26 | €3,352 | €4,394 | +€1,042 | +31.1% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €58,023 | €45,217 | -€12,806 | -22.1% |
| Stocks and contracts in progress | 3 | €4,345 | €5,888 | +€1,543 | +35.5% |
| Stocks | 30/36 | €4,345 | €5,888 | +€1,543 | +35.5% |
| Amounts receivable within one year | 40/41 | €6,395 | €19,897 | +€13,502 | +211.1% |
| Trade receivables | 40 | - | €12,704 | +€12,704 | |
| Other amounts receivable | 41 | €6,395 | €7,193 | +€798 | +12.5% |
| Cash at bank and in hand | 54/58 | €45,503 | €18,759 | -€26,744 | -58.8% |
| Deferred charges and accrued income | 490/1 | €1,779 | €673 | -€1,106 | -62.2% |
| Total equity and liabilities | 10/49 | €67,765 | €59,877 | -€7,888 | -11.6% |
| Equity | 10/15 | €22,918 | €36,944 | +€14,026 | +61.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €556 | €556 | = | 0.0% |
| Distributable reserves | 133 | €556 | €556 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,261 | €36,287 | +€14,026 | +63.0% |
| Amounts payable | 17/49 | €44,848 | €22,934 | -€21,914 | -48.9% |
| Amounts payable within one year | 42/48 | €44,848 | €22,934 | -€21,914 | -48.9% |
| Trade debts | 44 | €14,130 | €2,118 | -€12,012 | -85.0% |
| Suppliers | 440/4 | €14,130 | €2,118 | -€12,012 | -85.0% |
| Taxes, remuneration and social security | 45 | €30,718 | €20,816 | -€9,902 | -32.2% |
| Taxes | 450/3 | €21,712 | €10,917 | -€10,795 | -49.7% |
| Remuneration and social security | 454/9 | €9,006 | €9,898 | +€893 | +9.9% |
| Turnover | 70 | €266,921 | €231,449 | -€35,473 | -13.3% |
| Non-recurring operating income | 76A | €157 | €533 | +€376 | +238.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €169,210 | €155,411 | -€13,799 | -8.2% |
| Remuneration, social security and pensions | 62 | €66,214 | €43,610 | -€22,604 | -34.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €294 | €2,716 | +€2,422 | +824.8% |
| Other operating charges | 640/8 | €1,229 | €16,024 | +€14,795 | +1203.6% |
| Gross operating margin | 9900 | €97,869 | €76,570 | -€21,298 | -21.8% |
| Operating profit (loss) | 9901 | €30,132 | €14,221 | -€15,911 | -52.8% |
| Financial income | 75/76B | €74 | - | -€74 | |
| Recurring financial income | 75 | €74 | - | -€74 | |
| Financial charges | 65/66B | €7,945 | €195 | -€7,750 | -97.5% |
| Recurring financial charges | 65 | €1,330 | €195 | -€1,135 | -85.3% |
| Non-recurring financial charges | 66B | €6,614 | - | -€6,614 | |
| Profit (loss) for the period before taxes | 9903 | €22,261 | €14,026 | -€8,235 | -37.0% |
| Profit (loss) for the period | 9904 | €22,261 | €14,026 | -€8,235 | -37.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,261 | €14,026 | -€8,235 | -37.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.