CAYANI Services: 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.
CAYANI Services
Largest movements
- Receivables within one year +€66,982
up €66,982 (+26.3%), from €254,903 to €321,884
of which Trade receivables: +€50,375
- Cash +€24,475
up €24,475 (+135.6%), from €18,049 to €42,524
mainly Other debts (+€185,813) and Depreciation (+€10,233)
- Deferred charges and accrued income +€12,768
up €12,768 (+975.7%), from €1,309 to €14,076
- Other debts +€185,813
up €185,813 (+158.7%), from €117,091 to €302,905
- Tax, wage and social debts -€48,640
down €48,640 (-46.8%), from €103,862 to €55,222
of which Remuneration and social security: -€43,306
- Current portion of long-term debt -€25,567
down €25,567 (-55.7%), from €45,888 to €20,320
- Trade debts -€10,503
down €10,503 (-30.9%), from €34,045 to €23,542
- Staff costs -€151,408
down €151,408 (-23.2%), from €652,564 to €501,156
- Gross operating margin -€151,369
down €151,369 (-22.4%), from €675,190 to €523,821
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 | €328,308 | €428,680 | +€100,372 | +30.6% |
| Fixed assets | 21/28 | €32,928 | €30,514 | -€2,414 | -7.3% |
| Tangible fixed assets | 22/27 | €27,728 | €29,314 | +€1,586 | +5.7% |
| Plant, machinery and equipment | 23 | €21,779 | €28,438 | +€6,659 | +30.6% |
| Furniture and vehicles | 24 | €5,948 | €876 | -€5,073 | -85.3% |
| Financial fixed assets | 28 | €5,200 | €1,200 | -€4,000 | -76.9% |
| Current assets | 29/58 | €295,380 | €398,167 | +€102,786 | +34.8% |
| Stocks and contracts in progress | 3 | €21,120 | €19,682 | -€1,438 | -6.8% |
| Stocks | 30/36 | €21,120 | €19,682 | -€1,438 | -6.8% |
| Amounts receivable within one year | 40/41 | €254,903 | €321,884 | +€66,982 | +26.3% |
| Trade receivables | 40 | €131,924 | €182,299 | +€50,375 | +38.2% |
| Other amounts receivable | 41 | €122,978 | €139,585 | +€16,607 | +13.5% |
| Cash at bank and in hand | 54/58 | €18,049 | €42,524 | +€24,475 | +135.6% |
| Deferred charges and accrued income | 490/1 | €1,309 | €14,076 | +€12,768 | +975.7% |
| Total equity and liabilities | 10/49 | €328,308 | €428,680 | +€100,372 | +30.6% |
| Equity | 10/15 | €27,423 | €25,441 | -€1,982 | -7.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,000 | €6,800 | -€1,200 | -15.0% |
| Distributable reserves | 133 | €8,000 | €6,800 | -€1,200 | -15.0% |
| Profit (loss) carried forward | 14 | €823 | €41 | -€782 | -95.0% |
| Amounts payable | 17/49 | €300,885 | €403,240 | +€102,354 | +34.0% |
| Amounts payable within one year | 42/48 | €300,885 | €401,988 | +€101,103 | +33.6% |
| Current portion of amounts payable after more than one year | 42 | €45,888 | €20,320 | -€25,567 | -55.7% |
| Trade debts | 44 | €34,045 | €23,542 | -€10,503 | -30.9% |
| Suppliers | 440/4 | €34,045 | €23,542 | -€10,503 | -30.9% |
| Taxes, remuneration and social security | 45 | €103,862 | €55,222 | -€48,640 | -46.8% |
| Taxes | 450/3 | €10,400 | €5,066 | -€5,334 | -51.3% |
| Remuneration and social security | 454/9 | €93,462 | €50,156 | -€43,306 | -46.3% |
| Other amounts payable | 47/48 | €117,091 | €302,905 | +€185,813 | +158.7% |
| Accrued charges and deferred income | 492/3 | - | €1,251 | +€1,251 | |
| Remuneration, social security and pensions | 62 | €652,564 | €501,156 | -€151,408 | -23.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,649 | €10,233 | -€416 | -3.9% |
| Other operating charges | 640/8 | €9,441 | €9,318 | -€124 | -1.3% |
| Operating charges capitalised as restructuring costs | 649 | - | -€1,152 | -€1,152 | |
| Gross operating margin | 9900 | €675,190 | €523,821 | -€151,369 | -22.4% |
| Operating profit (loss) | 9901 | €2,537 | €4,267 | +€1,730 | +68.2% |
| Financial income | 75/76B | €1 | €3,613 | +€3,612 | +415149.4% |
| Recurring financial income | 75 | €1 | €3,613 | +€3,612 | +415149.4% |
| Financial charges | 65/66B | €1,967 | €3,890 | +€1,923 | +97.7% |
| Recurring financial charges | 65 | €1,967 | €3,890 | +€1,923 | +97.7% |
| Profit (loss) for the period before taxes | 9903 | €570 | €3,990 | +€3,419 | +599.5% |
| Income taxes | 67/77 | €6,730 | €5,972 | -€758 | -11.3% |
| Profit (loss) for the period | 9904 | -€6,160 | -€1,982 | +€4,178 | +67.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,160 | -€1,982 | +€4,178 | +67.8% |
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 7 October 2026 via checked.be.