Ying’s: 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.
Ying’s
Largest movements
- Cash +€72,488
up €72,488 (+242%), from €29,902 to €102,390
mainly Net result for the year (+€58,649) and Depreciation (+€16,293)
- Tangible fixed assets -€10,668
down €10,668 (-29.7%), from €35,979 to €25,311
- Intangible fixed assets -€5,625
down €5,625 (-15.2%), from €37,017 to €31,392
- Stocks and contracts -€2,587
down €2,587 (-24.1%), from €10,717 to €8,130
- Deferred charges and accrued income +€2,210
up €2,210 (+70.6%), from €3,129 to €5,339
- Reserves +€41,983
up €41,983 (+79.9%), from €52,553 to €94,536
- Tax, wage and social debts +€13,956
up €13,956 (+65.2%), from €21,416 to €35,373
of which Taxes: +€17,604
- Debts after one year -€7,574
down €7,574 (-40.0%), from €18,913 to €11,338
- Other debts +€5,123
up €5,123 (+24.2%), from €21,208 to €26,332
- Gross operating margin -€39,734
down €39,734 (-25.2%), from €157,604 to €117,870
- Depreciation -€9,051
down €9,051 (-35.7%), from €25,344 to €16,293
- Staff costs -€4,195
down €4,195 (-17.4%), from €24,172 to €19,978
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.
Derived cash bridge
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 | €132,807 | €188,451 | +€55,644 | +41.9% |
| Fixed assets | 21/28 | €73,397 | €57,103 | -€16,293 | -22.2% |
| Intangible fixed assets | 21 | €37,017 | €31,392 | -€5,625 | -15.2% |
| Tangible fixed assets | 22/27 | €35,979 | €25,311 | -€10,668 | -29.7% |
| Furniture and vehicles | 24 | €35,979 | €25,311 | -€10,668 | -29.7% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €59,410 | €131,348 | +€71,937 | +121% |
| Stocks and contracts in progress | 3 | €10,717 | €8,130 | -€2,587 | -24.1% |
| Stocks | 30/36 | €10,717 | €8,130 | -€2,587 | -24.1% |
| Amounts receivable within one year | 40/41 | €15,662 | €15,488 | -€174 | -1.1% |
| Trade receivables | 40 | €3,316 | €3,556 | +€240 | +7.2% |
| Other amounts receivable | 41 | €12,347 | €11,932 | -€414 | -3.4% |
| Cash at bank and in hand | 54/58 | €29,902 | €102,390 | +€72,488 | +242% |
| Deferred charges and accrued income | 490/1 | €3,129 | €5,339 | +€2,210 | +70.6% |
| Total equity and liabilities | 10/49 | €132,807 | €188,451 | +€55,644 | +41.9% |
| Equity | 10/15 | €57,553 | €99,536 | +€41,983 | +72.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €52,553 | €94,536 | +€41,983 | +79.9% |
| Distributable reserves | 133 | €52,553 | €94,536 | +€41,983 | +79.9% |
| Amounts payable | 17/49 | €75,254 | €88,915 | +€13,661 | +18.2% |
| Amounts payable after more than one year | 17 | €18,913 | €11,338 | -€7,574 | -40.0% |
| Financial debts | 170/4 | €18,913 | €11,338 | -€7,574 | -40.0% |
| Amounts payable within one year | 42/48 | €56,341 | €77,576 | +€21,235 | +37.7% |
| Current portion of amounts payable after more than one year | 42 | €7,237 | €7,574 | +€337 | +4.7% |
| Trade debts | 44 | €6,479 | €8,297 | +€1,818 | +28.1% |
| Suppliers | 440/4 | €6,479 | €8,297 | +€1,818 | +28.1% |
| Taxes, remuneration and social security | 45 | €21,416 | €35,373 | +€13,956 | +65.2% |
| Taxes | 450/3 | €17,769 | €35,373 | +€17,604 | +99.1% |
| Remuneration and social security | 454/9 | €3,647 | - | -€3,647 | |
| Other amounts payable | 47/48 | €21,208 | €26,332 | +€5,123 | +24.2% |
| Remuneration, social security and pensions | 62 | €24,172 | €19,978 | -€4,195 | -17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,344 | €16,293 | -€9,051 | -35.7% |
| Other operating charges | 640/8 | €2,911 | €2,041 | -€870 | -29.9% |
| Gross operating margin | 9900 | €157,604 | €117,870 | -€39,734 | -25.2% |
| Operating profit (loss) | 9901 | €105,177 | €79,558 | -€25,619 | -24.4% |
| Financial charges | 65/66B | €3,892 | €3,181 | -€711 | -18.3% |
| Recurring financial charges | 65 | €3,892 | €3,181 | -€711 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €101,285 | €76,377 | -€24,908 | -24.6% |
| Income taxes | 67/77 | €17,066 | €17,728 | +€662 | +3.9% |
| Profit (loss) for the period | 9904 | €84,219 | €58,649 | -€25,570 | -30.4% |
| Profit (loss) for the period to be appropriated | 9905 | €84,219 | €58,649 | -€25,570 | -30.4% |
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 20 October 2026 via checked.be.