YUK LAN: 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.
YUK LAN
Largest movements
- Tangible fixed assets +€58,640
up €58,640 (+441%), from €13,301 to €71,941
- Receivables within one year +€15,656
up €15,656 (+128%), from €12,220 to €27,876
- Cash -€7,832
down €7,832 (-11.2%), from €69,698 to €61,866
mainly Investment in fixed assets (net) (-€67,157) and Receivables within one year (-€15,656)
- Debts after one year +€46,312
new in 2025: €46,312
- Current portion of long-term debt +€10,989
new in 2025: €10,989
- Tax, wage and social debts +€4,473
up €4,473 (+10.8%), from €41,528 to €46,002
of which Remuneration and social security: +€2,338
- Reserves +€2,936
up €2,936 (+10.7%), from €27,456 to €30,392
of which Distributable reserves: +€2,936
- Gross operating margin -€35,048
down €35,048 (-18.2%), from €192,920 to €157,871
- Financial charges +€13,102
up €13,102 (+1,523%), from €860 to €13,962
- Taxes -€9,328
down €9,328 (-85.9%), from €10,859 to €1,531
- Staff costs +€5,767
up €5,767 (+4.8%), from €119,717 to €125,484
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 | €98,054 | €164,505 | +€66,451 | +67.8% |
| Fixed assets | 21/28 | €13,301 | €71,941 | +€58,640 | +441% |
| Tangible fixed assets | 22/27 | €13,301 | €71,941 | +€58,640 | +441% |
| Furniture and vehicles | 24 | €13,301 | €71,941 | +€58,640 | +441% |
| Current assets | 29/58 | €84,753 | €92,565 | +€7,812 | +9.2% |
| Stocks and contracts in progress | 3 | €2,834 | €2,823 | -€12 | -0.4% |
| Stocks | 30/36 | €2,834 | €2,823 | -€12 | -0.4% |
| Amounts receivable within one year | 40/41 | €12,220 | €27,876 | +€15,656 | +128% |
| Other amounts receivable | 41 | €12,220 | €27,876 | +€15,656 | +128% |
| Cash at bank and in hand | 54/58 | €69,698 | €61,866 | -€7,832 | -11.2% |
| Total equity and liabilities | 10/49 | €98,054 | €164,505 | +€66,451 | +67.8% |
| Equity | 10/15 | €47,456 | €50,392 | +€2,936 | +6.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €27,456 | €30,392 | +€2,936 | +10.7% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €25,456 | €28,392 | +€2,936 | +11.5% |
| Amounts payable | 17/49 | €50,598 | €114,113 | +€63,515 | +126% |
| Amounts payable after more than one year | 17 | - | €46,312 | +€46,312 | |
| Financial debts | 170/4 | - | €46,312 | +€46,312 | |
| Amounts payable within one year | 42/48 | €47,598 | €64,801 | +€17,203 | +36.1% |
| Current portion of amounts payable after more than one year | 42 | - | €10,989 | +€10,989 | |
| Trade debts | 44 | €25 | €1,042 | +€1,017 | +4,036% |
| Suppliers | 440/4 | €25 | €1,042 | +€1,017 | +4,036% |
| Taxes, remuneration and social security | 45 | €41,528 | €46,002 | +€4,473 | +10.8% |
| Taxes | 450/3 | €21,764 | €23,899 | +€2,135 | +9.8% |
| Remuneration and social security | 454/9 | €19,764 | €22,102 | +€2,338 | +11.8% |
| Other amounts payable | 47/48 | €6,045 | €6,769 | +€724 | +12.0% |
| Accrued charges and deferred income | 492/3 | €3,000 | €3,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €119,717 | €125,484 | +€5,767 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,899 | €8,517 | +€1,618 | +23.5% |
| Other operating charges | 640/8 | €3,977 | €5,513 | +€1,536 | +38.6% |
| Non-recurring operating charges | 66A | €100 | - | -€100 | |
| Gross operating margin | 9900 | €192,920 | €157,871 | -€35,048 | -18.2% |
| Operating profit (loss) | 9901 | €62,227 | €18,357 | -€43,870 | -70.5% |
| Financial income | 75/76B | - | €72 | +€72 | |
| Recurring financial income | 75 | - | €72 | +€72 | |
| Financial charges | 65/66B | €860 | €13,962 | +€13,102 | +1,523% |
| Recurring financial charges | 65 | €860 | €13,962 | +€13,102 | +1,523% |
| Profit (loss) for the period before taxes | 9903 | €61,367 | €4,467 | -€56,900 | -92.7% |
| Income taxes | 67/77 | €10,859 | €1,531 | -€9,328 | -85.9% |
| Profit (loss) for the period | 9904 | €50,508 | €2,936 | -€47,572 | -94.2% |
| Profit (loss) for the period to be appropriated | 9905 | €50,508 | €2,936 | -€47,572 | -94.2% |
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 25 October 2026 via checked.be.