YiQiba: what changed
YiQiba
Largest movements
- Tangible fixed assets +€430,300
up €430,300 (+102%), from €422,203 to €852,503
of which Land and buildings: +€456,538
- Current investments +€117,000
up €117,000 (+42.4%), from €276,000 to €393,000
- Receivables within one year +€27,909
up €27,909 (+46.6%), from €59,918 to €87,827
of which Trade receivables: +€20,350
- Cash -€21,223
down €21,223 (-7.3%), from €292,049 to €270,826
mainly Investment in fixed assets (net) (-€467,293) and Current investments (-€117,000)
- Debts after one year +€317,540
up €317,540 (+179%), from €177,595 to €495,135
- Reserves +€194,000
up €194,000 (+25.0%), from €776,000 to €970,000
of which Distributable reserves: +€194,000
- Current portion of long-term debt +€33,105
up €33,105 (+136%), from €24,355 to €57,460
- Gross operating margin -€32,499
down €32,499 (-8.9%), from €364,893 to €332,394
- Other operating charges +€18,849
up €18,849 (+707%), from €2,665 to €21,514
- Depreciation -€13,420
down €13,420 (-26.6%), from €50,413 to €36,993
- Taxes -€10,521
down €10,521 (-11.0%), from €95,941 to €85,419
- Financial income +€9,826
up €9,826 (+2,320%), from €424 to €10,249
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,053,247 | €1,607,349 | +€554,102 | +52.6% |
| Fixed assets | 21/28 | €422,302 | €852,602 | +€430,300 | +102% |
| Tangible fixed assets | 22/27 | €422,203 | €852,503 | +€430,300 | +102% |
| Land and buildings | 22 | €290,923 | €747,462 | +€456,538 | +157% |
| Plant, machinery and equipment | 23 | €17,284 | €15,364 | -€1,920 | -11.1% |
| Furniture and vehicles | 24 | €57,438 | €37,890 | -€19,549 | -34.0% |
| Other tangible fixed assets | 26 | €56,557 | €51,788 | -€4,769 | -8.4% |
| Financial fixed assets | 28 | €99 | €99 | = | 0.0% |
| Current assets | 29/58 | €630,945 | €754,746 | +€123,802 | +19.6% |
| Amounts receivable within one year | 40/41 | €59,918 | €87,827 | +€27,909 | +46.6% |
| Trade receivables | 40 | €59,036 | €79,386 | +€20,350 | +34.5% |
| Other amounts receivable | 41 | €882 | €8,441 | +€7,559 | +857% |
| Current investments | 50/53 | €276,000 | €393,000 | +€117,000 | +42.4% |
| Cash at bank and in hand | 54/58 | €292,049 | €270,826 | -€21,223 | -7.3% |
| Deferred charges and accrued income | 490/1 | €2,978 | €3,093 | +€115 | +3.9% |
| Total equity and liabilities | 10/49 | €1,053,247 | €1,607,349 | +€554,102 | +52.6% |
| Equity | 10/15 | €797,097 | €991,133 | +€194,036 | +24.3% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €776,000 | €970,000 | +€194,000 | +25.0% |
| Tax-exempt reserves | 132 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €771,000 | €965,000 | +€194,000 | +25.2% |
| Profit (loss) carried forward | 14 | €637 | €673 | +€36 | +5.7% |
| Amounts payable | 17/49 | €256,150 | €616,215 | +€360,065 | +141% |
| Amounts payable after more than one year | 17 | €177,595 | €495,135 | +€317,540 | +179% |
| Financial debts | 170/4 | €177,595 | €495,135 | +€317,540 | +179% |
| Amounts payable within one year | 42/48 | €78,407 | €121,080 | +€42,673 | +54.4% |
| Current portion of amounts payable after more than one year | 42 | €24,355 | €57,460 | +€33,105 | +136% |
| Trade debts | 44 | €9,036 | €22,497 | +€13,461 | +149% |
| Suppliers | 440/4 | €9,036 | €22,497 | +€13,461 | +149% |
| Taxes, remuneration and social security | 45 | €45,016 | €41,123 | -€3,893 | -8.6% |
| Taxes | 450/3 | €45,016 | €37,963 | -€7,052 | -15.7% |
| Remuneration and social security | 454/9 | - | €3,160 | +€3,160 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €148 | €0 | -€148 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,413 | €36,993 | -€13,420 | -26.6% |
| Other operating charges | 640/8 | €2,665 | €21,514 | +€18,849 | +707% |
| Gross operating margin | 9900 | €364,893 | €332,394 | -€32,499 | -8.9% |
| Operating profit (loss) | 9901 | €311,816 | €273,888 | -€37,928 | -12.2% |
| Financial income | 75/76B | €424 | €10,249 | +€9,826 | +2,320% |
| Recurring financial income | 75 | €424 | €10,249 | +€9,826 | +2,320% |
| Financial charges | 65/66B | €3,345 | €4,681 | +€1,336 | +39.9% |
| Recurring financial charges | 65 | €3,345 | €4,681 | +€1,336 | +39.9% |
| Profit (loss) for the period before taxes | 9903 | €308,894 | €279,456 | -€29,438 | -9.5% |
| Income taxes | 67/77 | €95,941 | €85,419 | -€10,521 | -11.0% |
| Profit (loss) for the period | 9904 | €212,953 | €194,036 | -€18,917 | -8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €212,953 | €194,036 | -€18,917 | -8.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.