You Yun: 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.
You Yun
Largest movements
- Cash +€47,910
up €47,910 (+44.5%), from €107,585 to €155,495
mainly Net result for the year (+€81,864) and Tax, wage and social debts (+€3,166)
- Receivables within one year +€39,305
up €39,305 (+71,140%), from €55 to €39,360
of which Other amounts receivable: +€20,000
- Reserves +€81,864
up €81,864 (+91.0%), from €89,998 to €171,862
- Tax, wage and social debts +€3,166
up €3,166 (+10.3%), from €30,856 to €34,022
- Gross operating margin +€10,150
up €10,150 (+10.7%), from €94,860 to €105,011
- Taxes +€2,632
up €2,632 (+14.0%), from €18,789 to €21,421
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 | €124,344 | €209,743 | +€85,399 | +68.7% |
| Fixed assets | 21/28 | €16,375 | €14,400 | -€1,975 | -12.1% |
| Tangible fixed assets | 22/27 | €16,375 | €14,400 | -€1,975 | -12.1% |
| Furniture and vehicles | 24 | €16,375 | €14,400 | -€1,975 | -12.1% |
| Current assets | 29/58 | €107,969 | €195,343 | +€87,374 | +80.9% |
| Amounts receivable within one year | 40/41 | €55 | €39,360 | +€39,305 | +71,140% |
| Trade receivables | 40 | €55 | €19,360 | +€19,305 | +34,941% |
| Other amounts receivable | 41 | - | €20,000 | +€20,000 | |
| Cash at bank and in hand | 54/58 | €107,585 | €155,495 | +€47,910 | +44.5% |
| Deferred charges and accrued income | 490/1 | €329 | €488 | +€159 | +48.5% |
| Total equity and liabilities | 10/49 | €124,344 | €209,743 | +€85,399 | +68.7% |
| Equity | 10/15 | €92,498 | €174,362 | +€81,864 | +88.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €89,998 | €171,862 | +€81,864 | +91.0% |
| Distributable reserves | 133 | €89,998 | €171,862 | +€81,864 | +91.0% |
| Amounts payable | 17/49 | €31,846 | €35,381 | +€3,535 | +11.1% |
| Amounts payable within one year | 42/48 | €31,846 | €35,381 | +€3,535 | +11.1% |
| Trade debts | 44 | €130 | €636 | +€507 | +391% |
| Suppliers | 440/4 | €130 | €636 | +€507 | +391% |
| Taxes, remuneration and social security | 45 | €30,856 | €34,022 | +€3,166 | +10.3% |
| Taxes | 450/3 | €30,856 | €34,022 | +€3,166 | +10.3% |
| Other amounts payable | 47/48 | €860 | €722 | -€138 | -16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,763 | €1,975 | +€211 | +12.0% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €94,860 | €105,011 | +€10,150 | +10.7% |
| Operating profit (loss) | 9901 | €92,591 | €102,516 | +€9,925 | +10.7% |
| Financial income | 75/76B | - | €841 | +€841 | |
| Recurring financial income | 75 | - | €841 | +€841 | |
| Financial charges | 65/66B | €62 | €72 | +€10 | +16.1% |
| Recurring financial charges | 65 | €62 | €72 | +€10 | +16.1% |
| Profit (loss) for the period before taxes | 9903 | €92,529 | €103,285 | +€10,756 | +11.6% |
| Income taxes | 67/77 | €18,789 | €21,421 | +€2,632 | +14.0% |
| Profit (loss) for the period | 9904 | €73,740 | €81,864 | +€8,124 | +11.0% |
| Profit (loss) for the period to be appropriated | 9905 | €73,740 | €81,864 | +€8,124 | +11.0% |
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 26 October 2026 via checked.be.