CY Management: what changed
What changed
CY Management
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€44,468
2024 · €25,782+€18,686
Equity
€126,410
2024 · €82,775+€43,635
Cash
€353
2024 · €530-€177
Balance sheet total
€390,542
2024 · €352,187+€38,355
Largest movements
Assets
- Receivables within one year +€90,332
up €90,332 (+38.3%), from €236,046 to €326,379
of which Trade receivables: +€69,423
- Receivables after one year -€50,872
no longer reported in 2025 (was €50,872)
Equity and liabilities
- Profit (loss) carried forward +€43,635
up €43,635 (+75.5%), from €57,775 to €101,410
- Other debts -€24,016
down €24,016 (-9.9%), from €241,522 to €217,505
- Tax, wage and social debts +€15,801
up €15,801 (+57.5%), from €27,502 to €43,303
of which Taxes: +€14,001
Income statement
- Gross operating margin +€19,941
up €19,941 (+44.3%), from €45,035 to €64,975
- Taxes +€1,220
up €1,220 (+11.9%), from €10,222 to €11,442
- Depreciation +€871
up €871 (+50.5%), from €1,722 to €2,593
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€25,782
Gross operating margin
+€19,941
Depreciation
-€871
Other operating charges
+€460
Financial charges
+€375
Taxes
-€1,220
Result 2025
€44,468
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€5,561
Investment
-€4,905
Financing
-€833
Cash 2024
€530
From operations (derived)
+€5,561
Net result for the year
+€44,468
Depreciation
+€2,593
Receivables after one year
+€50,872
Receivables within one year
-€90,332
Deferred charges and accrued income
+€3,240
Trade debts
+€2,936
Tax, wage and social debts
+€15,801
Other debts
-€24,016
Investment (derived)
-€4,905
Investment in fixed assets (net)
-€4,905
Financing
-€833
Contributions, distributions and other
-€833
Cash 2025
€353
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €352,187 | €390,542 | +€38,355 | +10.9% |
| Fixed assets | 21/28 | €59,219 | €61,531 | +€2,312 | +3.9% |
| Tangible fixed assets | 22/27 | €9,219 | €11,531 | +€2,312 | +25.1% |
| Plant, machinery and equipment | 23 | €958 | €741 | -€217 | -22.7% |
| Furniture and vehicles | 24 | €2,057 | €6,154 | +€4,097 | +199% |
| Other tangible fixed assets | 26 | €6,204 | €4,636 | -€1,567 | -25.3% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €292,968 | €329,011 | +€36,043 | +12.3% |
| Amounts receivable after more than one year | 29 | €50,872 | - | -€50,872 | |
| Other amounts receivable | 291 | €50,872 | - | -€50,872 | |
| Amounts receivable within one year | 40/41 | €236,046 | €326,379 | +€90,332 | +38.3% |
| Trade receivables | 40 | €91,495 | €160,918 | +€69,423 | +75.9% |
| Other amounts receivable | 41 | €144,551 | €165,461 | +€20,910 | +14.5% |
| Cash at bank and in hand | 54/58 | €530 | €353 | -€177 | -33.5% |
| Deferred charges and accrued income | 490/1 | €5,520 | €2,280 | -€3,240 | -58.7% |
| Total equity and liabilities | 10/49 | €352,187 | €390,542 | +€38,355 | +10.9% |
| Equity | 10/15 | €82,775 | €126,410 | +€43,635 | +52.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,775 | €101,410 | +€43,635 | +75.5% |
| Amounts payable | 17/49 | €269,411 | €264,132 | -€5,280 | -2.0% |
| Amounts payable within one year | 42/48 | €269,411 | €264,132 | -€5,280 | -2.0% |
| Trade debts | 44 | €387 | €3,323 | +€2,936 | +758% |
| Suppliers | 440/4 | €387 | €3,323 | +€2,936 | +758% |
| Taxes, remuneration and social security | 45 | €27,502 | €43,303 | +€15,801 | +57.5% |
| Taxes | 450/3 | €27,502 | €41,503 | +€14,001 | +50.9% |
| Remuneration and social security | 454/9 | - | €1,800 | +€1,800 | |
| Other amounts payable | 47/48 | €241,522 | €217,505 | -€24,016 | -9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,722 | €2,593 | +€871 | +50.5% |
| Other operating charges | 640/8 | €460 | - | -€460 | |
| Gross operating margin | 9900 | €45,035 | €64,975 | +€19,941 | +44.3% |
| Operating profit (loss) | 9901 | €42,852 | €62,382 | +€19,530 | +45.6% |
| Financial charges | 65/66B | €6,847 | €6,472 | -€375 | -5.5% |
| Recurring financial charges | 65 | €6,847 | €6,472 | -€375 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €36,005 | €55,910 | +€19,905 | +55.3% |
| Income taxes | 67/77 | €10,222 | €11,442 | +€1,220 | +11.9% |
| Profit (loss) for the period | 9904 | €25,782 | €44,468 | +€18,686 | +72.5% |
| Profit (loss) for the period to be appropriated | 9905 | €25,782 | €44,468 | +€18,686 | +72.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.