CAYANASA: what changed
Two fiscal 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.
CAYANASA
Largest movements
- Cash +€11,487
up €11,487 (+14.0%), from €81,906 to €93,393
mainly Tax, wage and social debts (+€15,385) and Accrued charges and deferred income (+€9,700)
- Financial fixed assets +€7,500
up €7,500 (+300.0%), from €2,500 to €10,000
- Tax, wage and social debts +€15,385
up €15,385 (+30.7%), from €50,122 to €65,507
of which Remuneration and social security: +€8,471
- Accrued charges and deferred income +€9,700
up €9,700 (+646.7%), from €1,500 to €11,200
- Profit (loss) carried forward -€3,495
down €3,495 (-4.2%), from -€83,882 to -€87,376
- Trade debts -€1,652
down €1,652 (-1.3%), from €127,729 to €126,077
- Turnover +€554,588
new in 2025: €554,588
- Purchases and services +€484,412
new in 2025: €484,412
- Staff costs -€21,189
down €21,189 (-19.9%), from €106,593 to €85,404
- Gross operating margin -€20,102
down €20,102 (-16.2%), from €123,722 to €103,619
- Other operating charges -€6,821
down €6,821 (-54.8%), from €12,446 to €5,625
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 | €100,700 | €119,908 | +€19,208 | +19.1% |
| Fixed assets | 21/28 | €2,500 | €10,000 | +€7,500 | +300.0% |
| Tangible fixed assets | 22/27 | - | €0 | = | |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Financial fixed assets | 28 | €2,500 | €10,000 | +€7,500 | +300.0% |
| Current assets | 29/58 | €98,200 | €109,908 | +€11,708 | +11.9% |
| Amounts receivable within one year | 40/41 | €14,693 | €14,487 | -€206 | -1.4% |
| Trade receivables | 40 | €6,994 | €0 | -€6,994 | -100.0% |
| Other amounts receivable | 41 | €7,699 | €14,487 | +€6,788 | +88.2% |
| Cash at bank and in hand | 54/58 | €81,906 | €93,393 | +€11,487 | +14.0% |
| Deferred charges and accrued income | 490/1 | €1,601 | €2,028 | +€426 | +26.6% |
| Total equity and liabilities | 10/49 | €100,700 | €119,908 | +€19,208 | +19.1% |
| Equity | 10/15 | -€80,882 | -€84,376 | -€3,495 | -4.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€83,882 | -€87,376 | -€3,495 | -4.2% |
| Amounts payable | 17/49 | €181,582 | €204,284 | +€22,702 | +12.5% |
| Amounts payable after more than one year | 17 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 178/9 | €1,500 | €1,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €178,582 | €191,584 | +€13,002 | +7.3% |
| Trade debts | 44 | €127,729 | €126,077 | -€1,652 | -1.3% |
| Suppliers | 440/4 | €127,729 | €126,077 | -€1,652 | -1.3% |
| Taxes, remuneration and social security | 45 | €50,122 | €65,507 | +€15,385 | +30.7% |
| Taxes | 450/3 | €25,927 | €32,841 | +€6,914 | +26.7% |
| Remuneration and social security | 454/9 | €24,196 | €32,666 | +€8,471 | +35.0% |
| Other amounts payable | 47/48 | €730 | €0 | -€730 | -100.0% |
| Accrued charges and deferred income | 492/3 | €1,500 | €11,200 | +€9,700 | +646.7% |
| Turnover | 70 | - | €554,588 | +€554,588 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €484,412 | +€484,412 | |
| Remuneration, social security and pensions | 62 | €106,593 | €85,404 | -€21,189 | -19.9% |
| Other operating charges | 640/8 | €12,446 | €5,625 | -€6,821 | -54.8% |
| Non-recurring operating charges | 66A | €2,294 | €1,982 | -€313 | -13.6% |
| Gross operating margin | 9900 | €123,722 | €103,619 | -€20,102 | -16.2% |
| Operating profit (loss) | 9901 | €2,389 | €10,608 | +€8,220 | +344.1% |
| Financial income | 75/76B | €36 | €18 | -€18 | -51.1% |
| Recurring financial income | 75 | €36 | €18 | -€18 | -51.1% |
| Financial charges | 65/66B | €9,617 | €13,980 | +€4,363 | +45.4% |
| Recurring financial charges | 65 | €9,617 | €13,980 | +€4,363 | +45.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,192 | -€3,354 | +€3,838 | +53.4% |
| Income taxes | 67/77 | €128 | €141 | +€13 | +10.1% |
| Profit (loss) for the period | 9904 | -€7,320 | -€3,495 | +€3,826 | +52.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,320 | -€3,495 | +€3,826 | +52.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.