CAYO Consulting: 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.
CAYO Consulting
Largest movements
- Tangible fixed assets -€37,448
down €37,448 (-7.8%), from €479,405 to €441,957
of which Leasing and similar rights: -€25,319
- Cash -€30,077
down €30,077 (-93.6%), from €32,118 to €2,041
mainly Tax, wage and social debts (-€36,858) and Debts after one year (-€23,076)
- Tax, wage and social debts -€36,858
down €36,858 (-73.0%), from €50,467 to €13,609
- Debts after one year -€23,076
down €23,076 (-9.8%), from €236,362 to €213,286
- Profit (loss) carried forward -€6,414
down €6,414, from €130 to -€6,284
- Gross operating margin -€44,933
down €44,933 (-46.2%), from €97,291 to €52,358
- Taxes -€12,036
down €12,036 (-76.3%), from €15,783 to €3,748
- Financial income +€2,478
up €2,478 (+148%), from €1,673 to €4,151
- Financial charges -€1,540
down €1,540 (-7.4%), from €20,746 to €19,207
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 | €600,698 | €527,681 | -€73,017 | -12.2% |
| Fixed assets | 21/28 | €479,405 | €441,957 | -€37,448 | -7.8% |
| Tangible fixed assets | 22/27 | €479,405 | €441,957 | -€37,448 | -7.8% |
| Plant, machinery and equipment | 23 | €3,081 | €2,513 | -€568 | -18.4% |
| Furniture and vehicles | 24 | €17,441 | €5,879 | -€11,562 | -66.3% |
| Leasing and similar rights | 25 | €458,884 | €433,565 | -€25,319 | -5.5% |
| Current assets | 29/58 | €121,292 | €85,724 | -€35,568 | -29.3% |
| Amounts receivable within one year | 40/41 | €86,170 | €80,581 | -€5,589 | -6.5% |
| Trade receivables | 40 | €22,778 | €6,795 | -€15,983 | -70.2% |
| Other amounts receivable | 41 | €63,392 | €73,786 | +€10,394 | +16.4% |
| Cash at bank and in hand | 54/58 | €32,118 | €2,041 | -€30,077 | -93.6% |
| Deferred charges and accrued income | 490/1 | €3,004 | €3,102 | +€98 | +3.3% |
| Total equity and liabilities | 10/49 | €600,698 | €527,681 | -€73,017 | -12.2% |
| Equity | 10/15 | €113,590 | €107,176 | -€6,414 | -5.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €107,260 | €107,260 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,000 | €14,000 | = | 0.0% |
| Distributable reserves | 133 | €91,400 | €91,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €130 | -€6,284 | -€6,414 | |
| Provisions and deferred taxes | 16 | €163,876 | €162,995 | -€881 | -0.5% |
| Provisions for liabilities and charges | 160/5 | €163,876 | €162,995 | -€881 | -0.5% |
| Other liabilities and charges | 164/5 | €163,876 | €162,995 | -€881 | -0.5% |
| Amounts payable | 17/49 | €323,232 | €257,510 | -€65,722 | -20.3% |
| Amounts payable after more than one year | 17 | €236,362 | €213,286 | -€23,076 | -9.8% |
| Financial debts | 170/4 | €236,362 | €213,286 | -€23,076 | -9.8% |
| Amounts payable within one year | 42/48 | €86,176 | €43,925 | -€42,252 | -49.0% |
| Current portion of amounts payable after more than one year | 42 | €24,706 | €25,228 | +€522 | +2.1% |
| Trade debts | 44 | €11,003 | €5,087 | -€5,916 | -53.8% |
| Suppliers | 440/4 | €11,003 | €5,087 | -€5,916 | -53.8% |
| Taxes, remuneration and social security | 45 | €50,467 | €13,609 | -€36,858 | -73.0% |
| Taxes | 450/3 | €50,467 | €13,609 | -€36,858 | -73.0% |
| Accrued charges and deferred income | 492/3 | €694 | €300 | -€395 | -56.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,758 | €37,448 | +€691 | +1.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€836 | -€881 | -€45 | -5.4% |
| Other operating charges | 640/8 | €3,442 | €3,402 | -€40 | -1.2% |
| Gross operating margin | 9900 | €97,291 | €52,358 | -€44,933 | -46.2% |
| Operating profit (loss) | 9901 | €57,927 | €12,389 | -€45,538 | -78.6% |
| Financial income | 75/76B | €1,673 | €4,151 | +€2,478 | +148% |
| Recurring financial income | 75 | €1,673 | €4,151 | +€2,478 | +148% |
| Financial charges | 65/66B | €20,746 | €19,207 | -€1,540 | -7.4% |
| Recurring financial charges | 65 | €20,746 | €19,207 | -€1,540 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €38,854 | -€2,666 | -€41,520 | |
| Income taxes | 67/77 | €15,783 | €3,748 | -€12,036 | -76.3% |
| Profit (loss) for the period | 9904 | €23,071 | -€6,414 | -€29,485 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,071 | -€6,414 | -€29,485 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.