Yin4Yang: 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.
Yin4Yang
Largest movements
- Cash +€56,901
up €56,901 (+222.8%), from €25,544 to €82,445
mainly Net result for the year (+€40,134) and Receivables after one year (+€28,000)
- Receivables after one year -€28,000
down €28,000 (-100.0%), from €28,000 to €0
- Tangible fixed assets -€22,378
down €22,378 (-31.6%), from €70,790 to €48,412
of which Furniture and vehicles: -€21,532
- Receivables within one year -€2,129
down €2,129 (-6.5%), from €32,732 to €30,603
of which Other amounts receivable: -€3,086
- Debts after one year -€11,237
down €11,237 (-47.5%), from €23,662 to €12,426
- Tax, wage and social debts +€8,760
up €8,760 (+96.4%), from €9,089 to €17,850
of which Taxes: +€8,760
- Other debts +€4,792
up €4,792 (+15.9%), from €30,136 to €34,928
- Gross operating margin +€3,201
up €3,201 (+4.0%), from €80,830 to €84,031
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 | €159,517 | €164,030 | +€4,513 | +2.8% |
| Fixed assets | 21/28 | €70,790 | €48,412 | -€22,378 | -31.6% |
| Tangible fixed assets | 22/27 | €70,790 | €48,412 | -€22,378 | -31.6% |
| Plant, machinery and equipment | 23 | €4,076 | €2,099 | -€1,977 | -48.5% |
| Furniture and vehicles | 24 | €66,714 | €45,182 | -€21,532 | -32.3% |
| Other tangible fixed assets | 26 | - | €1,131 | +€1,131 | |
| Current assets | 29/58 | €88,728 | €115,618 | +€26,890 | +30.3% |
| Amounts receivable after more than one year | 29 | €28,000 | €0 | -€28,000 | -100.0% |
| Other amounts receivable | 291 | €28,000 | €0 | -€28,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €32,732 | €30,603 | -€2,129 | -6.5% |
| Trade receivables | 40 | €20,231 | €21,188 | +€957 | +4.7% |
| Other amounts receivable | 41 | €12,501 | €9,415 | -€3,086 | -24.7% |
| Cash at bank and in hand | 54/58 | €25,544 | €82,445 | +€56,901 | +222.8% |
| Deferred charges and accrued income | 490/1 | €2,451 | €2,570 | +€118 | +4.8% |
| Total equity and liabilities | 10/49 | €159,517 | €164,030 | +€4,513 | +2.8% |
| Equity | 10/15 | €84,259 | €85,893 | +€1,634 | +1.9% |
| Reserves | 13 | €84,259 | €85,893 | +€1,634 | +1.9% |
| Distributable reserves | 133 | €84,259 | €85,893 | +€1,634 | +1.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €75,258 | €78,137 | +€2,879 | +3.8% |
| Amounts payable after more than one year | 17 | €23,662 | €12,426 | -€11,237 | -47.5% |
| Financial debts | 170/4 | €23,662 | €12,426 | -€11,237 | -47.5% |
| Amounts payable within one year | 42/48 | €51,596 | €65,711 | +€14,115 | +27.4% |
| Current portion of amounts payable after more than one year | 42 | €11,018 | €11,237 | +€219 | +2.0% |
| Trade debts | 44 | €1,352 | €1,696 | +€344 | +25.4% |
| Suppliers | 440/4 | €1,352 | €1,696 | +€344 | +25.4% |
| Taxes, remuneration and social security | 45 | €9,089 | €17,850 | +€8,760 | +96.4% |
| Taxes | 450/3 | €9,089 | €17,850 | +€8,760 | +96.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €30,136 | €34,928 | +€4,792 | +15.9% |
| Non-recurring operating income | 76A | €53 | €0 | -€53 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,411 | €24,666 | +€255 | +1.0% |
| Other operating charges | 640/8 | €1,012 | €1,055 | +€43 | +4.3% |
| Gross operating margin | 9900 | €80,830 | €84,031 | +€3,201 | +4.0% |
| Operating profit (loss) | 9901 | €55,407 | €58,310 | +€2,903 | +5.2% |
| Financial income | 75/76B | €2 | €18 | +€16 | +1011.2% |
| Recurring financial income | 75 | €2 | €18 | +€16 | +1011.2% |
| Financial charges | 65/66B | €1,049 | €989 | -€60 | -5.7% |
| Recurring financial charges | 65 | €1,049 | €989 | -€60 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | €54,359 | €57,339 | +€2,979 | +5.5% |
| Income taxes | 67/77 | €16,600 | €17,205 | +€604 | +3.6% |
| Profit (loss) for the period | 9904 | €37,759 | €40,134 | +€2,375 | +6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €37,759 | €40,134 | +€2,375 | +6.3% |
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 10 October 2026 via checked.be.