Cayman: 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.
Cayman
Largest movements
- Receivables within one year +€43,443
up €43,443 (+198.5%), from €21,882 to €65,325
of which Other amounts receivable: +€50,433
- Cash -€24,391
down €24,391 (-55.6%), from €43,885 to €19,495
mainly Receivables within one year (-€43,443) and Contributions, distributions and other (-€26,910)
- Tangible fixed assets -€14,699
down €14,699 (-32.1%), from €45,767 to €31,068
of which Furniture and vehicles: -€13,175
- Reserves -€25,129
down €25,129 (-29.8%), from €84,220 to €59,091
- Other debts +€24,866
up €24,866 (+363.0%), from €6,850 to €31,716
- Tax, wage and social debts +€4,781
up €4,781 (+276.0%), from €1,733 to €6,514
- Gross operating margin -€1,163
down €1,163 (-5.7%), from €20,385 to €19,222
- Taxes -€648
down €648 (-36.1%), from €1,798 to €1,150
- Financial charges +€278
up €278 (+79.2%), from €350 to €628
- Financial income -€214
down €214 (-99.3%), from €215 to €1
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 | €111,567 | €115,921 | +€4,354 | +3.9% |
| Fixed assets | 21/28 | €45,801 | €31,102 | -€14,699 | -32.1% |
| Tangible fixed assets | 22/27 | €45,767 | €31,068 | -€14,699 | -32.1% |
| Furniture and vehicles | 24 | €35,232 | €22,057 | -€13,175 | -37.4% |
| Other tangible fixed assets | 26 | €10,535 | €9,011 | -€1,524 | -14.5% |
| Financial fixed assets | 28 | €33 | €33 | = | 0.0% |
| Current assets | 29/58 | €65,767 | €84,819 | +€19,052 | +29.0% |
| Amounts receivable within one year | 40/41 | €21,882 | €65,325 | +€43,443 | +198.5% |
| Trade receivables | 40 | €16,465 | €9,474 | -€6,990 | -42.5% |
| Other amounts receivable | 41 | €5,417 | €55,850 | +€50,433 | +931.0% |
| Cash at bank and in hand | 54/58 | €43,885 | €19,495 | -€24,391 | -55.6% |
| Total equity and liabilities | 10/49 | €111,567 | €115,921 | +€4,354 | +3.9% |
| Equity | 10/15 | €102,820 | €77,691 | -€25,129 | -24.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | - | -€18,600 | |
| Share premium | 1100/10 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €84,220 | €59,091 | -€25,129 | -29.8% |
| Distributable reserves | 133 | €84,220 | €59,091 | -€25,129 | -29.8% |
| Amounts payable | 17/49 | €8,747 | €38,230 | +€29,482 | +337.0% |
| Amounts payable within one year | 42/48 | €8,747 | €38,230 | +€29,482 | +337.0% |
| Trade debts | 44 | €165 | - | -€165 | |
| Suppliers | 440/4 | €165 | - | -€165 | |
| Taxes, remuneration and social security | 45 | €1,733 | €6,514 | +€4,781 | +276.0% |
| Taxes | 450/3 | €1,733 | €6,514 | +€4,781 | +276.0% |
| Other amounts payable | 47/48 | €6,850 | €31,716 | +€24,866 | +363.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,699 | €14,699 | = | 0.0% |
| Other operating charges | 640/8 | €801 | €729 | -€72 | -9.0% |
| Non-recurring operating charges | 66A | €127 | €236 | +€109 | +85.7% |
| Gross operating margin | 9900 | €20,385 | €19,222 | -€1,163 | -5.7% |
| Operating profit (loss) | 9901 | €4,758 | €3,558 | -€1,200 | -25.2% |
| Financial income | 75/76B | €215 | €1 | -€214 | -99.3% |
| Recurring financial income | 75 | €215 | €1 | -€214 | -99.3% |
| Financial charges | 65/66B | €350 | €628 | +€278 | +79.2% |
| Recurring financial charges | 65 | €350 | €628 | +€278 | +79.2% |
| Profit (loss) for the period before taxes | 9903 | €4,622 | €2,931 | -€1,691 | -36.6% |
| Income taxes | 67/77 | €1,798 | €1,150 | -€648 | -36.1% |
| Profit (loss) for the period | 9904 | €2,824 | €1,782 | -€1,043 | -36.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,824 | €1,782 | -€1,043 | -36.9% |
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.