C.YOU: 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.
C.YOU
Largest movements
- Tangible fixed assets +€15,264
up €15,264 (+202.0%), from €7,555 to €22,819
of which Other tangible fixed assets: +€11,245
- Current investments +€10,000
new in 2025: €10,000
- Cash -€1,750
down €1,750 (-5.9%), from €29,793 to €28,042
mainly Investment in fixed assets (net) (-€17,830) and Current investments (-€10,000)
- Reserves +€32,000
up €32,000 (+182.9%), from €17,500 to €49,500
- Tax, wage and social debts -€8,093
down €8,093 (-63.2%), from €12,797 to €4,704
- Other debts -€2,000
down €2,000 (-100.0%), from €2,001 to €1
- Current portion of long-term debt +€1,696
up €1,696 (+377.4%), from €450 to €2,146
- Gross operating margin +€18,010
up €18,010 (+71.2%), from €25,305 to €43,315
- Taxes +€2,134
up €2,134 (+35.6%), from €6,000 to €8,134
- Depreciation +€1,909
up €1,909 (+290.4%), from €657 to €2,566
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 | €37,898 | €61,144 | +€23,246 | +61.3% |
| Fixed assets | 21/28 | €7,555 | €22,819 | +€15,264 | +202.0% |
| Tangible fixed assets | 22/27 | €7,555 | €22,819 | +€15,264 | +202.0% |
| Plant, machinery and equipment | 23 | €2,217 | €3,558 | +€1,342 | +60.5% |
| Furniture and vehicles | 24 | €5,338 | €8,015 | +€2,677 | +50.1% |
| Other tangible fixed assets | 26 | - | €11,245 | +€11,245 | |
| Current assets | 29/58 | €30,343 | €38,326 | +€7,983 | +26.3% |
| Amounts receivable within one year | 40/41 | €551 | €284 | -€267 | -48.5% |
| Trade receivables | 40 | €551 | €0 | -€551 | -100.0% |
| Other amounts receivable | 41 | - | €284 | +€284 | |
| Current investments | 50/53 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €29,793 | €28,042 | -€1,750 | -5.9% |
| Total equity and liabilities | 10/49 | €37,898 | €61,144 | +€23,246 | +61.3% |
| Equity | 10/15 | €21,287 | €53,483 | +€32,196 | +151.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €17,500 | €49,500 | +€32,000 | +182.9% |
| Distributable reserves | 133 | €17,500 | €49,500 | +€32,000 | +182.9% |
| Profit (loss) carried forward | 14 | €1,287 | €1,483 | +€196 | +15.2% |
| Amounts payable | 17/49 | €16,612 | €7,662 | -€8,950 | -53.9% |
| Amounts payable within one year | 42/48 | €16,612 | €7,662 | -€8,950 | -53.9% |
| Current portion of amounts payable after more than one year | 42 | €450 | €2,146 | +€1,696 | +377.4% |
| Trade debts | 44 | €1,363 | €811 | -€553 | -40.5% |
| Suppliers | 440/4 | €1,363 | €811 | -€553 | -40.5% |
| Taxes, remuneration and social security | 45 | €12,797 | €4,704 | -€8,093 | -63.2% |
| Taxes | 450/3 | €12,797 | €4,704 | -€8,093 | -63.2% |
| Other amounts payable | 47/48 | €2,001 | €1 | -€2,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €657 | €2,566 | +€1,909 | +290.4% |
| Other operating charges | 640/8 | €0 | €399 | +€399 | |
| Gross operating margin | 9900 | €25,305 | €43,315 | +€18,010 | +71.2% |
| Operating profit (loss) | 9901 | €24,647 | €40,349 | +€15,702 | +63.7% |
| Financial income | 75/76B | €0 | €19 | +€19 | +187700.0% |
| Recurring financial income | 75 | €0 | €19 | +€19 | +187700.0% |
| Financial charges | 65/66B | €0 | €37 | +€37 | |
| Recurring financial charges | 65 | €0 | €37 | +€37 | |
| Profit (loss) for the period before taxes | 9903 | €24,647 | €40,331 | +€15,683 | +63.6% |
| Income taxes | 67/77 | €6,000 | €8,134 | +€2,134 | +35.6% |
| Profit (loss) for the period | 9904 | €18,647 | €32,196 | +€13,549 | +72.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,647 | €32,196 | +€13,549 | +72.7% |
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.