YUHANG: 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.
YUHANG
Largest movements
- Cash +€25,072
up €25,072 (+89.6%), from €27,969 to €53,040
mainly Net result for the year (+€22,765) and Depreciation (+€4,000)
- Intangible fixed assets -€4,000
no longer reported in 2025 (was €4,000)
- Receivables within one year +€2,245
up €2,245 (+38.6%), from €5,823 to €8,067
of which Trade receivables: +€2,344
- Deferred charges and accrued income -€953
down €953 (-55.1%), from €1,731 to €778
- Profit (loss) carried forward +€22,765
up €22,765 (+1,175%), from €1,938 to €24,703
- Trade debts -€2,964
down €2,964 (-36.5%), from €8,123 to €5,159
- Other debts +€1,783
up €1,783 (+84.4%), from €2,112 to €3,895
- Tax, wage and social debts +€1,068
up €1,068 (+21.0%), from €5,091 to €6,159
of which Taxes: +€3,038
- Taxes +€9,072
up €9,072 (+1,333%), from €681 to €9,752
- Staff costs +€5,138
up €5,138 (+14.5%), from €35,489 to €40,627
- Gross operating margin +€889
up €889 (+1.1%), from €78,668 to €79,557
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 | €47,264 | €69,915 | +€22,652 | +47.9% |
| Fixed assets | 21/28 | €9,460 | €5,460 | -€4,000 | -42.3% |
| Intangible fixed assets | 21 | €4,000 | - | -€4,000 | |
| Financial fixed assets | 28 | €5,460 | €5,460 | = | 0.0% |
| Current assets | 29/58 | €37,804 | €64,455 | +€26,652 | +70.5% |
| Stocks and contracts in progress | 3 | €2,282 | €2,570 | +€288 | +12.6% |
| Stocks | 30/36 | €2,282 | €2,570 | +€288 | +12.6% |
| Amounts receivable within one year | 40/41 | €5,823 | €8,067 | +€2,245 | +38.6% |
| Trade receivables | 40 | €5,710 | €8,054 | +€2,344 | +41.1% |
| Other amounts receivable | 41 | €112 | €13 | -€99 | -88.3% |
| Cash at bank and in hand | 54/58 | €27,969 | €53,040 | +€25,072 | +89.6% |
| Deferred charges and accrued income | 490/1 | €1,731 | €778 | -€953 | -55.1% |
| Total equity and liabilities | 10/49 | €47,264 | €69,915 | +€22,652 | +47.9% |
| Equity | 10/15 | €31,938 | €54,703 | +€22,765 | +71.3% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,938 | €24,703 | +€22,765 | +1,175% |
| Amounts payable | 17/49 | €15,326 | €15,213 | -€113 | -0.7% |
| Amounts payable within one year | 42/48 | €15,326 | €15,213 | -€113 | -0.7% |
| Trade debts | 44 | €8,123 | €5,159 | -€2,964 | -36.5% |
| Suppliers | 440/4 | €8,123 | €5,159 | -€2,964 | -36.5% |
| Taxes, remuneration and social security | 45 | €5,091 | €6,159 | +€1,068 | +21.0% |
| Taxes | 450/3 | €1,138 | €4,176 | +€3,038 | +267% |
| Remuneration and social security | 454/9 | €3,953 | €1,983 | -€1,970 | -49.8% |
| Other amounts payable | 47/48 | €2,112 | €3,895 | +€1,783 | +84.4% |
| Remuneration, social security and pensions | 62 | €35,489 | €40,627 | +€5,138 | +14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,000 | €4,000 | = | 0.0% |
| Other operating charges | 640/8 | €1,396 | €1,763 | +€366 | +26.3% |
| Gross operating margin | 9900 | €78,668 | €79,557 | +€889 | +1.1% |
| Operating profit (loss) | 9901 | €37,782 | €33,167 | -€4,615 | -12.2% |
| Financial charges | 65/66B | €366 | €650 | +€284 | +77.6% |
| Recurring financial charges | 65 | €366 | €650 | +€284 | +77.6% |
| Profit (loss) for the period before taxes | 9903 | €37,417 | €32,517 | -€4,899 | -13.1% |
| Income taxes | 67/77 | €681 | €9,752 | +€9,072 | +1,333% |
| Profit (loss) for the period | 9904 | €36,736 | €22,765 | -€13,971 | -38.0% |
| Profit (loss) for the period to be appropriated | 9905 | €36,736 | €22,765 | -€13,971 | -38.0% |
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 31 October 2026 via checked.be.