YINI: 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.
YINI
Largest movements
- Receivables within one year -€111,754
down €111,754 (-75.6%), from €147,896 to €36,142
of which Trade receivables: -€79,055
- Cash -€37,701
down €37,701 (-23.2%), from €162,622 to €124,921
mainly Trade debts (-€101,692) and Investment in fixed assets (net) (-€46,395)
- Tangible fixed assets +€24,785
up €24,785 (+30.2%), from €82,065 to €106,850
- Deferred charges and accrued income +€4,475
up €4,475 (+164.2%), from €2,725 to €7,200
- Trade debts -€101,692
down €101,692 (-87.8%), from €115,884 to €14,192
- Other debts -€25,720
down €25,720 (-23.8%), from €108,000 to €82,280
- Profit (loss) carried forward +€19,843
up €19,843 (+17.0%), from €116,621 to €136,464
- Tax, wage and social debts -€12,626
down €12,626 (-56.5%), from €22,343 to €9,717
of which Remuneration and social security: -€9,295
- Gross operating margin -€16,342
down €16,342 (-10.8%), from €150,817 to €134,475
- Taxes -€8,175
down €8,175 (-48.1%), from €16,993 to €8,818
- Depreciation -€3,865
down €3,865 (-15.2%), from €25,475 to €21,610
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 | €395,308 | €275,113 | -€120,195 | -30.4% |
| Fixed assets | 21/28 | €82,065 | €106,850 | +€24,785 | +30.2% |
| Tangible fixed assets | 22/27 | €82,065 | €106,850 | +€24,785 | +30.2% |
| Furniture and vehicles | 24 | €82,065 | €106,850 | +€24,785 | +30.2% |
| Current assets | 29/58 | €313,243 | €168,263 | -€144,980 | -46.3% |
| Amounts receivable within one year | 40/41 | €147,896 | €36,142 | -€111,754 | -75.6% |
| Trade receivables | 40 | €115,197 | €36,142 | -€79,055 | -68.6% |
| Other amounts receivable | 41 | €32,699 | - | -€32,699 | |
| Cash at bank and in hand | 54/58 | €162,622 | €124,921 | -€37,701 | -23.2% |
| Deferred charges and accrued income | 490/1 | €2,725 | €7,200 | +€4,475 | +164.2% |
| Total equity and liabilities | 10/49 | €395,308 | €275,113 | -€120,195 | -30.4% |
| Equity | 10/15 | €149,081 | €168,924 | +€19,843 | +13.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €13,860 | €13,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | €12,000 | €12,000 | = | 0.0% |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €116,621 | €136,464 | +€19,843 | +17.0% |
| Amounts payable | 17/49 | €246,227 | €106,189 | -€140,038 | -56.9% |
| Amounts payable within one year | 42/48 | €246,227 | €106,189 | -€140,038 | -56.9% |
| Trade debts | 44 | €115,884 | €14,192 | -€101,692 | -87.8% |
| Suppliers | 440/4 | €115,884 | €14,192 | -€101,692 | -87.8% |
| Taxes, remuneration and social security | 45 | €22,343 | €9,717 | -€12,626 | -56.5% |
| Taxes | 450/3 | €12,361 | €9,029 | -€3,331 | -26.9% |
| Remuneration and social security | 454/9 | €9,983 | €688 | -€9,295 | -93.1% |
| Other amounts payable | 47/48 | €108,000 | €82,280 | -€25,720 | -23.8% |
| Remuneration, social security and pensions | 62 | €24,326 | €25,144 | +€819 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,475 | €21,610 | -€3,865 | -15.2% |
| Other operating charges | 640/8 | €6,990 | €7,615 | +€625 | +8.9% |
| Non-recurring operating charges | 66A | €22,393 | €51,251 | +€28,857 | +128.9% |
| Gross operating margin | 9900 | €150,817 | €134,475 | -€16,342 | -10.8% |
| Operating profit (loss) | 9901 | €71,633 | €28,855 | -€42,778 | -59.7% |
| Financial charges | 65/66B | €239 | €194 | -€44 | -18.6% |
| Recurring financial charges | 65 | €239 | €194 | -€44 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | €71,395 | €28,661 | -€42,734 | -59.9% |
| Income taxes | 67/77 | €16,993 | €8,818 | -€8,175 | -48.1% |
| Profit (loss) for the period | 9904 | €54,401 | €19,843 | -€34,559 | -63.5% |
| Profit (loss) for the period to be appropriated | 9905 | €54,401 | €19,843 | -€34,559 | -63.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.