CYA 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.
CYA Consulting
Largest movements
- Cash +€31,855
up €31,855 (+45.0%), from €70,830 to €102,685
mainly Net result for the year (+€38,515) and Depreciation (+€6,689)
- Receivables within one year -€2,751
down €2,751 (-20.6%), from €13,381 to €10,630
of which Other amounts receivable: -€2,831
- Tangible fixed assets -€1,988
down €1,988 (-8.4%), from €23,662 to €21,674
of which Furniture and vehicles: -€6,076
- Reserves +€20,000
new in 2025: €20,000
- Profit (loss) carried forward +€18,515
up €18,515 (+24.8%), from €74,785 to €93,301
- Debts after one year -€6,703
down €6,703 (-53.7%), from €12,472 to €5,769
- Tax, wage and social debts -€4,868
down €4,868 (-38.5%), from €12,644 to €7,776
- Gross operating margin -€38,068
down €38,068 (-39.0%), from €97,645 to €59,577
- Taxes -€6,051
down €6,051 (-31.0%), from €19,530 to €13,479
- Depreciation +€4,702
up €4,702 (+237%), from €1,988 to €6,689
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 | €107,873 | €135,154 | +€27,281 | +25.3% |
| Fixed assets | 21/28 | €23,662 | €21,674 | -€1,988 | -8.4% |
| Tangible fixed assets | 22/27 | €23,662 | €21,674 | -€1,988 | -8.4% |
| Plant, machinery and equipment | 23 | €891 | €4,978 | +€4,087 | +459% |
| Furniture and vehicles | 24 | €22,771 | €16,695 | -€6,076 | -26.7% |
| Current assets | 29/58 | €84,211 | €113,480 | +€29,270 | +34.8% |
| Amounts receivable within one year | 40/41 | €13,381 | €10,630 | -€2,751 | -20.6% |
| Trade receivables | 40 | €9,161 | €9,240 | +€80 | +0.9% |
| Other amounts receivable | 41 | €4,220 | €1,390 | -€2,831 | -67.1% |
| Cash at bank and in hand | 54/58 | €70,830 | €102,685 | +€31,855 | +45.0% |
| Deferred charges and accrued income | 490/1 | - | €166 | +€166 | |
| Total equity and liabilities | 10/49 | €107,873 | €135,154 | +€27,281 | +25.3% |
| Equity | 10/15 | €76,285 | €114,801 | +€38,515 | +50.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | - | €20,000 | +€20,000 | |
| Distributable reserves | 133 | - | €20,000 | +€20,000 | |
| Profit (loss) carried forward | 14 | €74,785 | €93,301 | +€18,515 | +24.8% |
| Amounts payable | 17/49 | €31,587 | €20,353 | -€11,234 | -35.6% |
| Amounts payable after more than one year | 17 | €12,472 | €5,769 | -€6,703 | -53.7% |
| Financial debts | 170/4 | €12,472 | €5,769 | -€6,703 | -53.7% |
| Amounts payable within one year | 42/48 | €19,115 | €14,584 | -€4,531 | -23.7% |
| Current portion of amounts payable after more than one year | 42 | €6,471 | €6,703 | +€232 | +3.6% |
| Trade debts | 44 | - | €105 | +€105 | |
| Suppliers | 440/4 | - | €105 | +€105 | |
| Taxes, remuneration and social security | 45 | €12,644 | €7,776 | -€4,868 | -38.5% |
| Taxes | 450/3 | €12,644 | €7,776 | -€4,868 | -38.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,988 | €6,689 | +€4,702 | +237% |
| Other operating charges | 640/8 | €1,075 | €301 | -€774 | -72.0% |
| Gross operating margin | 9900 | €97,645 | €59,577 | -€38,068 | -39.0% |
| Operating profit (loss) | 9901 | €94,582 | €52,587 | -€41,995 | -44.4% |
| Financial income | 75/76B | €0 | €6 | +€6 | +30,500% |
| Recurring financial income | 75 | €0 | €6 | +€6 | +30,500% |
| Financial charges | 65/66B | €266 | €598 | +€332 | +125% |
| Recurring financial charges | 65 | €266 | €598 | +€332 | +125% |
| Profit (loss) for the period before taxes | 9903 | €94,316 | €51,995 | -€42,321 | -44.9% |
| Income taxes | 67/77 | €19,530 | €13,479 | -€6,051 | -31.0% |
| Profit (loss) for the period | 9904 | €74,785 | €38,515 | -€36,270 | -48.5% |
| Profit (loss) for the period to be appropriated | 9905 | €74,785 | €38,515 | -€36,270 | -48.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.