YIQIFA: 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.
YIQIFA
Largest movements
- Tangible fixed assets -€10,709
down €10,709 (-20.5%), from €52,209 to €41,500
of which Plant, machinery and equipment: -€6,758
- Deferred charges and accrued income +€9,407
up €9,407 (+547.6%), from €1,718 to €11,125
- Cash +€8,045
up €8,045 (+47.3%), from €17,001 to €25,046
mainly Depreciation (+€12,125) and Other debts (+€11,238)
- Stocks and contracts +€2,426
up €2,426 (+39.4%), from €6,157 to €8,584
- Debts after one year -€21,576
down €21,576 (-51.3%), from €42,028 to €20,452
- Other debts +€11,238
up €11,238 (+57.3%), from €19,601 to €30,838
- Profit (loss) carried forward +€11,175
up €11,175 (+30.2%), from -€37,003 to -€25,828
- Tax, wage and social debts +€7,879
up €7,879 (+68.0%), from €11,580 to €19,460
of which Remuneration and social security: +€8,346
- Accrued charges and deferred income -€3,354
down €3,354 (-49.0%), from €6,850 to €3,496
- Staff costs +€24,073
up €24,073 (+27.3%), from €88,248 to €112,321
- Gross operating margin +€22,206
up €22,206 (+18.6%), from €119,212 to €141,418
- Other operating charges -€1,784
down €1,784 (-32.5%), from €5,482 to €3,698
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.
Cash bridge derived
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 | €79,609 | €88,409 | +€8,801 | +11.1% |
| Fixed assets | 21/28 | €52,389 | €41,680 | -€10,709 | -20.4% |
| Tangible fixed assets | 22/27 | €52,209 | €41,500 | -€10,709 | -20.5% |
| Plant, machinery and equipment | 23 | €21,933 | €15,175 | -€6,758 | -30.8% |
| Other tangible fixed assets | 26 | €30,276 | €26,325 | -€3,951 | -13.0% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €27,220 | €46,730 | +€19,510 | +71.7% |
| Stocks and contracts in progress | 3 | €6,157 | €8,584 | +€2,426 | +39.4% |
| Stocks | 30/36 | €6,157 | €8,584 | +€2,426 | +39.4% |
| Amounts receivable within one year | 40/41 | €2,344 | €1,975 | -€369 | -15.8% |
| Trade receivables | 40 | €2,344 | €1,965 | -€379 | -16.2% |
| Other amounts receivable | 41 | - | €10 | +€10 | |
| Cash at bank and in hand | 54/58 | €17,001 | €25,046 | +€8,045 | +47.3% |
| Deferred charges and accrued income | 490/1 | €1,718 | €11,125 | +€9,407 | +547.6% |
| Total equity and liabilities | 10/49 | €79,609 | €88,409 | +€8,801 | +11.1% |
| Equity | 10/15 | -€27,003 | -€15,828 | +€11,175 | +41.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,003 | -€25,828 | +€11,175 | +30.2% |
| Amounts payable | 17/49 | €106,612 | €104,237 | -€2,374 | -2.2% |
| Amounts payable after more than one year | 17 | €42,028 | €20,452 | -€21,576 | -51.3% |
| Financial debts | 170/4 | €42,028 | €20,452 | -€21,576 | -51.3% |
| Amounts payable within one year | 42/48 | €57,734 | €80,290 | +€22,556 | +39.1% |
| Current portion of amounts payable after more than one year | 42 | €20,835 | €21,576 | +€741 | +3.6% |
| Trade debts | 44 | €5,718 | €8,416 | +€2,698 | +47.2% |
| Suppliers | 440/4 | €5,718 | €8,416 | +€2,698 | +47.2% |
| Taxes, remuneration and social security | 45 | €11,580 | €19,460 | +€7,879 | +68.0% |
| Taxes | 450/3 | €6,780 | €6,313 | -€467 | -6.9% |
| Remuneration and social security | 454/9 | €4,800 | €13,146 | +€8,346 | +173.9% |
| Other amounts payable | 47/48 | €19,601 | €30,838 | +€11,238 | +57.3% |
| Accrued charges and deferred income | 492/3 | €6,850 | €3,496 | -€3,354 | -49.0% |
| Remuneration, social security and pensions | 62 | €88,248 | €112,321 | +€24,073 | +27.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,145 | €12,125 | -€20 | -0.2% |
| Other operating charges | 640/8 | €5,482 | €3,698 | -€1,784 | -32.5% |
| Gross operating margin | 9900 | €119,212 | €141,418 | +€22,206 | +18.6% |
| Operating profit (loss) | 9901 | €13,337 | €13,275 | -€62 | -0.5% |
| Financial income | 75/76B | €7 | €160 | +€153 | +2298.9% |
| Recurring financial income | 75 | €7 | €160 | +€153 | +2298.9% |
| Financial charges | 65/66B | €2,905 | €2,260 | -€645 | -22.2% |
| Recurring financial charges | 65 | €2,905 | €2,260 | -€645 | -22.2% |
| Profit (loss) for the period before taxes | 9903 | €10,439 | €11,175 | +€736 | +7.0% |
| Profit (loss) for the period | 9904 | €10,439 | €11,175 | +€736 | +7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,439 | €11,175 | +€736 | +7.0% |
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 9 October 2026 via checked.be.