YIYI: 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.
YIYI
Largest movements
- Tangible fixed assets -€11,038
down €11,038 (-7.6%), from €145,481 to €134,443
- Cash +€2,825
up €2,825 (+189.9%), from €1,488 to €4,312
mainly Other debts (+€12,100) and Depreciation (+€11,038)
- Other debts +€12,100
up €12,100 (+3.6%), from €333,671 to €345,771
- Debts after one year -€10,948
down €10,948 (-17.5%), from €62,643 to €51,696
- Profit (loss) carried forward -€8,823
down €8,823 (-3.3%), from -€266,000 to -€274,823
- Financial charges -€562
down €562 (-12.5%), from €4,480 to €3,918
- Gross operating margin -€509
down €509 (-6.7%), from €7,594 to €7,085
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 | €147,047 | €140,070 | -€6,977 | -4.7% |
| Fixed assets | 21/28 | €145,481 | €134,443 | -€11,038 | -7.6% |
| Tangible fixed assets | 22/27 | €145,481 | €134,443 | -€11,038 | -7.6% |
| Land and buildings | 22 | €145,481 | €134,443 | -€11,038 | -7.6% |
| Current assets | 29/58 | €1,565 | €5,627 | +€4,061 | +259.5% |
| Amounts receivable within one year | 40/41 | €0 | €1,235 | +€1,235 | |
| Trade receivables | 40 | €0 | €1,235 | +€1,235 | |
| Cash at bank and in hand | 54/58 | €1,488 | €4,312 | +€2,825 | +189.9% |
| Deferred charges and accrued income | 490/1 | €78 | €79 | +€2 | +2.3% |
| Total equity and liabilities | 10/49 | €147,047 | €140,070 | -€6,977 | -4.7% |
| Equity | 10/15 | -€259,800 | -€268,623 | -€8,823 | -3.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€266,000 | -€274,823 | -€8,823 | -3.3% |
| Amounts payable | 17/49 | €406,846 | €408,693 | +€1,847 | +0.5% |
| Amounts payable after more than one year | 17 | €62,643 | €51,696 | -€10,948 | -17.5% |
| Financial debts | 170/4 | €62,643 | €51,696 | -€10,948 | -17.5% |
| Amounts payable within one year | 42/48 | €344,203 | €356,997 | +€12,794 | +3.7% |
| Current portion of amounts payable after more than one year | 42 | €10,348 | €10,948 | +€600 | +5.8% |
| Trade debts | 44 | €185 | €279 | +€94 | +50.8% |
| Suppliers | 440/4 | €185 | €279 | +€94 | +50.8% |
| Other amounts payable | 47/48 | €333,671 | €345,771 | +€12,100 | +3.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,038 | €11,038 | = | 0.0% |
| Other operating charges | 640/8 | €923 | €953 | +€29 | +3.2% |
| Gross operating margin | 9900 | €7,594 | €7,085 | -€509 | -6.7% |
| Operating profit (loss) | 9901 | -€4,367 | -€4,906 | -€538 | -12.3% |
| Financial charges | 65/66B | €4,480 | €3,918 | -€562 | -12.5% |
| Recurring financial charges | 65 | €4,480 | €3,918 | -€562 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | -€8,847 | -€8,823 | +€24 | +0.3% |
| Profit (loss) for the period | 9904 | -€8,847 | -€8,823 | +€24 | +0.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,847 | -€8,823 | +€24 | +0.3% |
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 10 October 2026 via checked.be.