YING and Co: what changed
What changed
YING and Co
NACE 56.301, Cafés and bars
filed annual accounts (NBB)
Net result for the year
€8,574
2024 · €11,900-€3,326
Equity
€49,052
2024 · €40,478+€8,574
Cash
€36,015
2024 · €25,683+€10,332
Balance sheet total
€62,497
2024 · €51,485+€11,012
Largest movements
Assets
- Cash +€10,332
up €10,332 (+40.2%), from €25,683 to €36,015
mainly Net result for the year (+€8,574) and Tax, wage and social debts (+€4,128)
Equity and liabilities
- Profit (loss) carried forward +€8,574
up €8,574 (+42.8%), from €20,018 to €28,592
- Tax, wage and social debts +€4,128
up €4,128 (+305%), from €1,354 to €5,482
- Trade debts -€2,106
down €2,106 (-46.8%), from €4,495 to €2,389
Income statement
- Gross operating margin -€2,148
down €2,148 (-10.8%), from €19,838 to €17,691
- Taxes +€549
up €549 (+27.7%), from €1,985 to €2,534
- Financial charges +€461
up €461 (+309%), from €149 to €610
- Other operating charges +€278
up €278 (+16.4%), from €1,690 to €1,968
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€11,900
Gross operating margin
-€2,148
Staff costs
+€43
Depreciation
+€56
Other operating charges
-€278
Financial income
+€11
Financial charges
-€461
Taxes
-€549
Result 2025
€8,574
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€14,567
Investment
-€4,235
Financing
€0
Cash 2024
€25,683
From operations (derived)
+€14,567
Net result for the year
+€8,574
Depreciation
+€4,016
Receivables within one year
-€461
Trade debts
-€2,106
Tax, wage and social debts
+€4,128
Other debts
+€416
Investment (derived)
-€4,235
Investment in fixed assets (net)
-€4,235
Cash 2025
€36,015
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,485 | €62,497 | +€11,012 | +21.4% |
| Fixed assets | 21/28 | €15,308 | €15,527 | +€219 | +1.4% |
| Tangible fixed assets | 22/27 | €15,258 | €15,477 | +€219 | +1.4% |
| Land and buildings | 22 | €4,544 | €3,618 | -€926 | -20.4% |
| Plant, machinery and equipment | 23 | €3,683 | €3,484 | -€199 | -5.4% |
| Furniture and vehicles | 24 | €7,031 | €7,640 | +€609 | +8.7% |
| Other tangible fixed assets | 26 | - | €735 | +€735 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €36,177 | €46,970 | +€10,793 | +29.8% |
| Stocks and contracts in progress | 3 | €6,479 | €6,479 | = | 0.0% |
| Stocks | 30/36 | €6,479 | €6,479 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,015 | €4,476 | +€461 | +11.5% |
| Trade receivables | 40 | - | €2,010 | +€2,010 | |
| Other amounts receivable | 41 | €4,015 | €2,466 | -€1,549 | -38.6% |
| Cash at bank and in hand | 54/58 | €25,683 | €36,015 | +€10,332 | +40.2% |
| Total equity and liabilities | 10/49 | €51,485 | €62,497 | +€11,012 | +21.4% |
| Equity | 10/15 | €40,478 | €49,052 | +€8,574 | +21.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,018 | €28,592 | +€8,574 | +42.8% |
| Amounts payable | 17/49 | €11,007 | €13,445 | +€2,438 | +22.1% |
| Amounts payable within one year | 42/48 | €10,007 | €12,445 | +€2,438 | +24.4% |
| Trade debts | 44 | €4,495 | €2,389 | -€2,106 | -46.8% |
| Suppliers | 440/4 | €4,495 | €2,389 | -€2,106 | -46.8% |
| Taxes, remuneration and social security | 45 | €1,354 | €5,482 | +€4,128 | +305% |
| Taxes | 450/3 | €1,354 | €5,482 | +€4,128 | +305% |
| Other amounts payable | 47/48 | €4,158 | €4,574 | +€416 | +10.0% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €43 | - | -€43 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,071 | €4,016 | -€56 | -1.4% |
| Other operating charges | 640/8 | €1,690 | €1,968 | +€278 | +16.4% |
| Gross operating margin | 9900 | €19,838 | €17,691 | -€2,148 | -10.8% |
| Operating profit (loss) | 9901 | €14,034 | €11,707 | -€2,327 | -16.6% |
| Financial income | 75/76B | €0 | €11 | +€11 | +3,587% |
| Recurring financial income | 75 | €0 | €11 | +€11 | +3,587% |
| Financial charges | 65/66B | €149 | €610 | +€461 | +309% |
| Recurring financial charges | 65 | €149 | €610 | +€461 | +309% |
| Profit (loss) for the period before taxes | 9903 | €13,885 | €11,108 | -€2,777 | -20.0% |
| Income taxes | 67/77 | €1,985 | €2,534 | +€549 | +27.7% |
| Profit (loss) for the period | 9904 | €11,900 | €8,574 | -€3,326 | -27.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,900 | €8,574 | -€3,326 | -27.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.