YinYang: 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.
YinYang
Largest movements
- Receivables within one year +€6,049
up €6,049 (+57.2%), from €10,574 to €16,623
- Tangible fixed assets -€1,850
down €1,850 (-11.4%), from €16,165 to €14,315
of which Other tangible fixed assets: -€1,454
- Cash +€1,050
up €1,050 (+12.0%), from €8,764 to €9,813
mainly Other debts (+€15,034) and Depreciation (+€4,166)
- Deferred charges and accrued income +€768
up €768 (+38.0%), from €2,022 to €2,790
- Other debts +€15,034
up €15,034 (+403%), from €3,731 to €18,764
- Tax, wage and social debts -€8,645
down €8,645 (-80.9%), from €10,691 to €2,046
of which Taxes: -€6,156
- Trade debts -€646
down €646 (-25.9%), from €2,492 to €1,845
- Depreciation +€1,883
up €1,883 (+82.5%), from €2,283 to €4,166
- Gross operating margin -€1,711
down €1,711 (-18.6%), from €9,201 to €7,490
- Other operating charges -€787
down €787 (-50.2%), from €1,569 to €782
- Taxes -€494
down €494 (-19.4%), from €2,540 to €2,046
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 | €37,525 | €43,541 | +€6,016 | +16.0% |
| Fixed assets | 21/28 | €16,165 | €14,315 | -€1,850 | -11.4% |
| Tangible fixed assets | 22/27 | €16,165 | €14,315 | -€1,850 | -11.4% |
| Furniture and vehicles | 24 | €9,581 | €9,185 | -€395 | -4.1% |
| Other tangible fixed assets | 26 | €6,584 | €5,130 | -€1,454 | -22.1% |
| Current assets | 29/58 | €21,360 | €29,226 | +€7,866 | +36.8% |
| Amounts receivable within one year | 40/41 | €10,574 | €16,623 | +€6,049 | +57.2% |
| Trade receivables | 40 | €10,574 | €16,623 | +€6,049 | +57.2% |
| Cash at bank and in hand | 54/58 | €8,764 | €9,813 | +€1,050 | +12.0% |
| Deferred charges and accrued income | 490/1 | €2,022 | €2,790 | +€768 | +38.0% |
| Total equity and liabilities | 10/49 | €37,525 | €43,541 | +€6,016 | +16.0% |
| Equity | 10/15 | €20,201 | €20,475 | +€273 | +1.4% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,201 | €8,475 | +€273 | +3.3% |
| Amounts payable | 17/49 | €17,323 | €23,066 | +€5,743 | +33.2% |
| Amounts payable within one year | 42/48 | €16,913 | €22,656 | +€5,743 | +34.0% |
| Trade debts | 44 | €2,492 | €1,845 | -€646 | -25.9% |
| Suppliers | 440/4 | €2,492 | €1,845 | -€646 | -25.9% |
| Taxes, remuneration and social security | 45 | €10,691 | €2,046 | -€8,645 | -80.9% |
| Taxes | 450/3 | €8,203 | €2,046 | -€6,156 | -75.1% |
| Remuneration and social security | 454/9 | €2,489 | €0 | -€2,489 | -100% |
| Other amounts payable | 47/48 | €3,731 | €18,764 | +€15,034 | +403% |
| Accrued charges and deferred income | 492/3 | €410 | €410 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,283 | €4,166 | +€1,883 | +82.5% |
| Other operating charges | 640/8 | €1,569 | €782 | -€787 | -50.2% |
| Non-recurring operating charges | 66A | €1,433 | €0 | -€1,433 | -100% |
| Gross operating margin | 9900 | €9,201 | €7,490 | -€1,711 | -18.6% |
| Operating profit (loss) | 9901 | €3,916 | €2,542 | -€1,374 | -35.1% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €163 | €223 | +€59 | +36.3% |
| Recurring financial charges | 65 | €163 | €223 | +€59 | +36.3% |
| Profit (loss) for the period before taxes | 9903 | €3,753 | €2,320 | -€1,433 | -38.2% |
| Income taxes | 67/77 | €2,540 | €2,046 | -€494 | -19.4% |
| Profit (loss) for the period | 9904 | €1,213 | €273 | -€940 | -77.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,213 | €273 | -€940 | -77.5% |
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 23 October 2026 via checked.be.