YIM YANG: 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.
YIM YANG
Largest movements
- Tangible fixed assets -€24,278
down €24,278 (-4.0%), from €602,874 to €578,596
of which Land and buildings: -€18,121
- Receivables within one year +€11,433
up €11,433 (+10.6%), from €108,252 to €119,685
of which Trade receivables: +€6,865
- Debts after one year -€38,127
down €38,127 (-8.3%), from €459,192 to €421,064
- Trade debts +€24,534
up €24,534 (+2304.6%), from €1,065 to €25,599
- Gross operating margin +€33,420
up €33,420 (+21.2%), from €157,653 to €191,074
- Staff costs +€3,833
up €3,833 (+2.6%), from €146,004 to €149,838
- Other operating charges -€2,057
down €2,057 (-35.7%), from €5,765 to €3,708
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 | €743,043 | €731,234 | -€11,809 | -1.6% |
| Fixed assets | 21/28 | €608,300 | €584,021 | -€24,278 | -4.0% |
| Tangible fixed assets | 22/27 | €602,874 | €578,596 | -€24,278 | -4.0% |
| Land and buildings | 22 | €583,304 | €565,183 | -€18,121 | -3.1% |
| Plant, machinery and equipment | 23 | €2,575 | €1,693 | -€883 | -34.3% |
| Furniture and vehicles | 24 | €16,995 | €11,720 | -€5,275 | -31.0% |
| Financial fixed assets | 28 | €5,426 | €5,426 | = | 0.0% |
| Current assets | 29/58 | €134,744 | €147,213 | +€12,469 | +9.3% |
| Stocks and contracts in progress | 3 | €5,583 | €7,458 | +€1,875 | +33.6% |
| Stocks | 30/36 | €5,583 | €7,458 | +€1,875 | +33.6% |
| Amounts receivable within one year | 40/41 | €108,252 | €119,685 | +€11,433 | +10.6% |
| Trade receivables | 40 | €16,638 | €23,504 | +€6,865 | +41.3% |
| Other amounts receivable | 41 | €91,613 | €96,181 | +€4,568 | +5.0% |
| Cash at bank and in hand | 54/58 | €19,782 | €18,743 | -€1,039 | -5.3% |
| Deferred charges and accrued income | 490/1 | €1,127 | €1,327 | +€200 | +17.7% |
| Total equity and liabilities | 10/49 | €743,043 | €731,234 | -€11,809 | -1.6% |
| Equity | 10/15 | €26,490 | €29,795 | +€3,306 | +12.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €3,859 | €3,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,038 | €7,344 | +€3,306 | +81.9% |
| Amounts payable | 17/49 | €716,554 | €701,439 | -€15,115 | -2.1% |
| Amounts payable after more than one year | 17 | €459,192 | €421,064 | -€38,127 | -8.3% |
| Financial debts | 170/4 | €459,192 | €421,064 | -€38,127 | -8.3% |
| Amounts payable within one year | 42/48 | €257,362 | €280,375 | +€23,013 | +8.9% |
| Current portion of amounts payable after more than one year | 42 | €32,321 | €32,895 | +€574 | +1.8% |
| Trade debts | 44 | €1,065 | €25,599 | +€24,534 | +2304.6% |
| Suppliers | 440/4 | €1,065 | €25,599 | +€24,534 | +2304.6% |
| Taxes, remuneration and social security | 45 | €27,739 | €23,531 | -€4,208 | -15.2% |
| Taxes | 450/3 | €10,714 | €7,808 | -€2,906 | -27.1% |
| Remuneration and social security | 454/9 | €17,025 | €15,723 | -€1,302 | -7.6% |
| Other amounts payable | 47/48 | €196,237 | €198,349 | +€2,113 | +1.1% |
| Remuneration, social security and pensions | 62 | €146,004 | €149,838 | +€3,833 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,278 | €24,278 | = | 0.0% |
| Other operating charges | 640/8 | €5,765 | €3,708 | -€2,057 | -35.7% |
| Gross operating margin | 9900 | €157,653 | €191,074 | +€33,420 | +21.2% |
| Operating profit (loss) | 9901 | -€18,395 | €13,249 | +€31,644 | |
| Financial income | 75/76B | €41 | €0 | -€41 | -99.3% |
| Recurring financial income | 75 | €41 | €0 | -€41 | -99.3% |
| Financial charges | 65/66B | €9,945 | €9,641 | -€304 | -3.1% |
| Recurring financial charges | 65 | €9,945 | €9,641 | -€304 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | -€28,298 | €3,609 | +€31,907 | |
| Income taxes | 67/77 | €617 | €303 | -€314 | -50.9% |
| Profit (loss) for the period | 9904 | -€28,915 | €3,306 | +€32,221 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,915 | €3,306 | +€32,221 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.