CIPYTA: 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.
CIPYTA
Largest movements
- Cash +€197,551
up €197,551 (+933.4%), from €21,164 to €218,715
mainly Trade debts (+€235,450) and Net result for the year (+€230,013)
- Receivables within one year +€30,700
new in 2025: €30,700
- Trade debts +€235,450
up €235,450 (+3528.5%), from €6,673 to €242,123
- Profit (loss) carried forward +€230,013
up €230,013 (+222.0%), from €103,601 to €333,615
- Debts after one year -€178,718
down €178,718 (-13.2%), from €1.4m to €1.2m
- Contributions -€80,000
down €80,000 (-80.0%), from €100,000 to €20,000
- Financial income +€80,000
new in 2025: €80,000
- Gross operating margin +€71,196
up €71,196 (+38.3%), from €186,026 to €257,222
- Taxes +€15,575
up €15,575 (+45.1%), from €34,500 to €50,075
- Financial charges +€9,186
up €9,186 (+19.3%), from €47,490 to €56,676
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 | €1,771,164 | €1,999,415 | +€228,251 | +12.9% |
| Fixed assets | 21/28 | €1,750,000 | €1,750,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,750,000 | €1,750,000 | = | 0.0% |
| Current assets | 29/58 | €21,164 | €249,415 | +€228,251 | +1078.5% |
| Amounts receivable within one year | 40/41 | - | €30,700 | +€30,700 | |
| Other amounts receivable | 41 | - | €30,700 | +€30,700 | |
| Cash at bank and in hand | 54/58 | €21,164 | €218,715 | +€197,551 | +933.4% |
| Total equity and liabilities | 10/49 | €1,771,164 | €1,999,415 | +€228,251 | +12.9% |
| Equity | 10/15 | €203,601 | €353,615 | +€150,013 | +73.7% |
| Contributions | 10/11 | €100,000 | €20,000 | -€80,000 | -80.0% |
| Profit (loss) carried forward | 14 | €103,601 | €333,615 | +€230,013 | +222.0% |
| Amounts payable | 17/49 | €1,567,562 | €1,645,800 | +€78,238 | +5.0% |
| Amounts payable after more than one year | 17 | €1,353,627 | €1,174,909 | -€178,718 | -13.2% |
| Financial debts | 170/4 | €1,353,627 | €1,174,909 | -€178,718 | -13.2% |
| Amounts payable within one year | 42/48 | €213,935 | €470,891 | +€256,956 | +120.1% |
| Current portion of amounts payable after more than one year | 42 | €171,858 | €178,718 | +€6,861 | +4.0% |
| Trade debts | 44 | €6,673 | €242,123 | +€235,450 | +3528.5% |
| Suppliers | 440/4 | €6,673 | €242,123 | +€235,450 | +3528.5% |
| Taxes, remuneration and social security | 45 | €35,404 | €50,050 | +€14,646 | +41.4% |
| Taxes | 450/3 | €35,404 | €50,050 | +€14,646 | +41.4% |
| Other operating charges | 640/8 | €434 | €457 | +€23 | +5.3% |
| Gross operating margin | 9900 | €186,026 | €257,222 | +€71,196 | +38.3% |
| Operating profit (loss) | 9901 | €185,591 | €256,765 | +€71,174 | +38.3% |
| Financial income | 75/76B | - | €80,000 | +€80,000 | |
| Recurring financial income | 75 | - | €80,000 | +€80,000 | |
| Financial charges | 65/66B | €47,490 | €56,676 | +€9,186 | +19.3% |
| Recurring financial charges | 65 | €47,490 | €56,676 | +€9,186 | +19.3% |
| Profit (loss) for the period before taxes | 9903 | €138,101 | €280,089 | +€141,987 | +102.8% |
| Income taxes | 67/77 | €34,500 | €50,075 | +€15,575 | +45.1% |
| Profit (loss) for the period | 9904 | €103,601 | €230,013 | +€126,412 | +122.0% |
| Profit (loss) for the period to be appropriated | 9905 | €103,601 | €230,013 | +€126,412 | +122.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.