YIN: 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.
YIN
Largest movements
- Cash +€174,746
up €174,746 (+651.2%), from €26,835 to €201,581
mainly Net result for the year (+€129,871) and Short-term financial debts (+€44,977)
- Receivables within one year -€11,737
down €11,737 (-5.3%), from €220,934 to €209,197
of which Trade receivables: -€23,704
- Reserves +€144,302
up €144,302 (+21.7%), from €663,710 to €808,012
- Short-term financial debts +€44,977
up €44,977 (+1076.1%), from €4,180 to €49,157
- Profit (loss) carried forward -€21,263
down €21,263 (-17.5%), from €121,500 to €100,237
- Debts after one year -€16,986
down €16,986 (-51.9%), from €32,738 to €15,752
- Gross operating margin -€509,892
down €509,892 (-63.8%), from €799,419 to €289,527
- Taxes -€166,605
down €166,605 (-63.9%), from €260,573 to €93,969
- Other operating charges +€47,599
up €47,599 (+1898.4%), from €2,507 to €50,106
- Financial income -€12,023
down €12,023 (-100.0%), from €12,023 to €0
- Financial charges +€9,121
up €9,121 (+705.0%), from €1,294 to €10,415
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 | €942,088 | €1,099,739 | +€157,651 | +16.7% |
| Fixed assets | 21/28 | €687,091 | €685,854 | -€1,237 | -0.2% |
| Tangible fixed assets | 22/27 | €150,596 | €149,359 | -€1,237 | -0.8% |
| Plant, machinery and equipment | 23 | €1,122 | €660 | -€462 | -41.1% |
| Furniture and vehicles | 24 | €782 | €957 | +€175 | +22.4% |
| Other tangible fixed assets | 26 | €148,692 | €147,742 | -€950 | -0.6% |
| Financial fixed assets | 28 | €536,495 | €536,495 | = | 0.0% |
| Current assets | 29/58 | €254,997 | €413,885 | +€158,888 | +62.3% |
| Stocks and contracts in progress | 3 | €3,130 | €0 | -€3,130 | -100.0% |
| Stocks | 30/36 | €3,130 | €0 | -€3,130 | -100.0% |
| Amounts receivable within one year | 40/41 | €220,934 | €209,197 | -€11,737 | -5.3% |
| Trade receivables | 40 | €50,324 | €26,620 | -€23,704 | -47.1% |
| Other amounts receivable | 41 | €170,610 | €182,577 | +€11,967 | +7.0% |
| Cash at bank and in hand | 54/58 | €26,835 | €201,581 | +€174,746 | +651.2% |
| Deferred charges and accrued income | 490/1 | €4,097 | €3,106 | -€991 | -24.2% |
| Total equity and liabilities | 10/49 | €942,088 | €1,099,739 | +€157,651 | +16.7% |
| Equity | 10/15 | €803,810 | €926,849 | +€123,038 | +15.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €663,710 | €808,012 | +€144,302 | +21.7% |
| Distributable reserves | 133 | €663,710 | €808,012 | +€144,302 | +21.7% |
| Profit (loss) carried forward | 14 | €121,500 | €100,237 | -€21,263 | -17.5% |
| Amounts payable | 17/49 | €138,278 | €172,890 | +€34,612 | +25.0% |
| Amounts payable after more than one year | 17 | €32,738 | €15,752 | -€16,986 | -51.9% |
| Financial debts | 170/4 | €32,738 | €15,752 | -€16,986 | -51.9% |
| Amounts payable within one year | 42/48 | €105,540 | €157,138 | +€51,598 | +48.9% |
| Current portion of amounts payable after more than one year | 42 | €16,781 | €16,986 | +€204 | +1.2% |
| Financial debts | 43 | €4,180 | €49,157 | +€44,977 | +1076.1% |
| Credit institutions | 430/8 | €4,180 | €49,157 | +€44,977 | +1076.1% |
| Trade debts | 44 | €1,324 | €4,388 | +€3,064 | +231.3% |
| Suppliers | 440/4 | €1,324 | €4,388 | +€3,064 | +231.3% |
| Taxes, remuneration and social security | 45 | €83,043 | €86,082 | +€3,039 | +3.7% |
| Taxes | 450/3 | €83,043 | €86,082 | +€3,039 | +3.7% |
| Other amounts payable | 47/48 | €212 | €526 | +€314 | +148.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,185 | €2,036 | -€149 | -6.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,130 | +€3,130 | |
| Other operating charges | 640/8 | €2,507 | €50,106 | +€47,599 | +1898.4% |
| Gross operating margin | 9900 | €799,419 | €289,527 | -€509,892 | -63.8% |
| Operating profit (loss) | 9901 | €794,727 | €234,255 | -€560,472 | -70.5% |
| Financial income | 75/76B | €12,023 | €0 | -€12,023 | -100.0% |
| Recurring financial income | 75 | €12,023 | €0 | -€12,023 | -100.0% |
| Financial charges | 65/66B | €1,294 | €10,415 | +€9,121 | +705.0% |
| Recurring financial charges | 65 | €1,294 | €10,415 | +€9,121 | +705.0% |
| Profit (loss) for the period before taxes | 9903 | €805,456 | €223,840 | -€581,616 | -72.2% |
| Income taxes | 67/77 | €260,573 | €93,969 | -€166,605 | -63.9% |
| Profit (loss) for the period | 9904 | €544,883 | €129,871 | -€415,011 | -76.2% |
| Profit (loss) for the period to be appropriated | 9905 | €544,883 | €129,871 | -€415,011 | -76.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.