YIHENG: 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.
YIHENG
Largest movements
- Cash +€13,882
up €13,882 (+25.6%), from €54,183 to €68,065
mainly Tax, wage and social debts (+€54,544) and Net result for the year (+€30,885)
- Tangible fixed assets +€9,348
up €9,348 (+301.3%), from €3,103 to €12,451
- Financial fixed assets +€6,600
new in 2025: €6,600
- Receivables within one year -€6,600
down €6,600 (-68.8%), from €9,595 to €2,995
of which Other amounts receivable: -€6,600
- Tax, wage and social debts +€54,544
up €54,544 (+260.2%), from €20,958 to €75,502
of which Remuneration and social security: +€56,109
- Trade debts -€39,301
down €39,301 (-82.2%), from €47,819 to €8,518
- Profit (loss) carried forward +€30,885
up €30,885 (+70.6%), from -€43,747 to -€12,862
- Other debts -€23,001
down €23,001 (-97.2%), from €23,666 to €665
- Staff costs -€35,037
down €35,037 (-34.5%), from €101,505 to €66,468
- Gross operating margin +€7,217
up €7,217 (+6.8%), from €106,891 to €114,107
- Financial charges -€3,041
down €3,041 (-23.1%), from €13,145 to €10,104
- Depreciation +€2,541
up €2,541 (+188.0%), from €1,352 to €3,893
- Other operating charges -€1,245
down €1,245 (-31.1%), from €4,002 to €2,757
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 | €67,296 | €90,422 | +€23,126 | +34.4% |
| Formation expenses | 20 | €416 | €312 | -€104 | -25.0% |
| Fixed assets | 21/28 | €3,103 | €19,051 | +€15,948 | +514.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €3,103 | €12,451 | +€9,348 | +301.3% |
| Plant, machinery and equipment | 23 | €3,103 | €12,451 | +€9,348 | +301.3% |
| Financial fixed assets | 28 | - | €6,600 | +€6,600 | |
| Current assets | 29/58 | €63,778 | €71,060 | +€7,282 | +11.4% |
| Amounts receivable within one year | 40/41 | €9,595 | €2,995 | -€6,600 | -68.8% |
| Trade receivables | 40 | €2,995 | €2,995 | = | 0.0% |
| Other amounts receivable | 41 | €6,600 | - | -€6,600 | |
| Cash at bank and in hand | 54/58 | €54,183 | €68,065 | +€13,882 | +25.6% |
| Total equity and liabilities | 10/49 | €67,296 | €90,422 | +€23,126 | +34.4% |
| Equity | 10/15 | -€25,147 | €5,738 | +€30,885 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,747 | -€12,862 | +€30,885 | +70.6% |
| Amounts payable | 17/49 | €92,444 | €84,685 | -€7,759 | -8.4% |
| Amounts payable within one year | 42/48 | €92,444 | €84,685 | -€7,759 | -8.4% |
| Trade debts | 44 | €47,819 | €8,518 | -€39,301 | -82.2% |
| Suppliers | 440/4 | €47,819 | €8,518 | -€39,301 | -82.2% |
| Taxes, remuneration and social security | 45 | €20,958 | €75,502 | +€54,544 | +260.2% |
| Taxes | 450/3 | €13,328 | €11,762 | -€1,565 | -11.7% |
| Remuneration and social security | 454/9 | €7,631 | €63,740 | +€56,109 | +735.3% |
| Other amounts payable | 47/48 | €23,666 | €665 | -€23,001 | -97.2% |
| Remuneration, social security and pensions | 62 | €101,505 | €66,468 | -€35,037 | -34.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,352 | €3,893 | +€2,541 | +188.0% |
| Other operating charges | 640/8 | €4,002 | €2,757 | -€1,245 | -31.1% |
| Gross operating margin | 9900 | €106,891 | €114,107 | +€7,217 | +6.8% |
| Operating profit (loss) | 9901 | €32 | €40,989 | +€40,957 | +129039.4% |
| Financial charges | 65/66B | €13,145 | €10,104 | -€3,041 | -23.1% |
| Recurring financial charges | 65 | €13,145 | €10,104 | -€3,041 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | -€13,114 | €30,885 | +€43,998 | |
| Profit (loss) for the period | 9904 | -€13,114 | €30,885 | +€43,998 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,114 | €30,885 | +€43,998 |
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 12 October 2026 via checked.be.