CYANN: 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.
CYANN
Largest movements
- Cash +€1.3m
up €1.3m (+307%), from €416,456 to €1.7m
mainly Net result for the year (+€897,968) and Current investments (+€672,312)
- Current investments -€672,312
down €672,312 (-26.1%), from €2.6m to €1.9m
- Receivables within one year -€79,295
down €79,295 (-16.6%), from €476,492 to €397,197
of which Trade receivables: -€82,551
- Tangible fixed assets -€68,222
down €68,222 (-25.4%), from €269,051 to €200,829
- Reserves +€604,817
up €604,817 (+17.5%), from €3.5m to €4.1m
of which Distributable reserves: +€604,817
- Trade debts -€85,350
down €85,350 (-64.6%), from €132,113 to €46,762
- Tax, wage and social debts -€55,408
down €55,408 (-34.6%), from €160,086 to €104,678
- Financial income -€214,209
down €214,209 (-18.5%), from €1.2m to €944,189
- Taxes -€18,573
down €18,573 (-11.6%), from €160,694 to €142,120
- Gross operating margin -€15,820
down €15,820 (-7.0%), from €225,560 to €209,740
- Depreciation -€11,923
down €11,923 (-13.9%), from €85,488 to €73,566
- Financial charges +€11,564
up €11,564 (+56.0%), from €20,639 to €32,203
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 | €3,837,969 | €4,288,555 | +€450,586 | +11.7% |
| Fixed assets | 21/28 | €357,767 | €289,544 | -€68,222 | -19.1% |
| Tangible fixed assets | 22/27 | €269,051 | €200,829 | -€68,222 | -25.4% |
| Land and buildings | 22 | €108,678 | €78,346 | -€30,332 | -27.9% |
| Furniture and vehicles | 24 | €115,448 | €85,653 | -€29,795 | -25.8% |
| Other tangible fixed assets | 26 | €44,925 | €36,830 | -€8,095 | -18.0% |
| Financial fixed assets | 28 | €88,716 | €88,716 | = | 0.0% |
| Current assets | 29/58 | €3,480,202 | €3,999,011 | +€518,808 | +14.9% |
| Amounts receivable within one year | 40/41 | €476,492 | €397,197 | -€79,295 | -16.6% |
| Trade receivables | 40 | €117,867 | €35,317 | -€82,551 | -70.0% |
| Other amounts receivable | 41 | €358,625 | €361,881 | +€3,256 | +0.9% |
| Current investments | 50/53 | €2,574,261 | €1,901,949 | -€672,312 | -26.1% |
| Cash at bank and in hand | 54/58 | €416,456 | €1,696,390 | +€1.3m | +307% |
| Deferred charges and accrued income | 490/1 | €12,994 | €3,474 | -€9,519 | -73.3% |
| Total equity and liabilities | 10/49 | €3,837,969 | €4,288,555 | +€450,586 | +11.7% |
| Equity | 10/15 | €3,518,550 | €4,123,367 | +€604,817 | +17.2% |
| Contributions | 10/11 | €56,200 | €56,200 | = | 0.0% |
| Reserves | 13 | €3,462,350 | €4,067,167 | +€604,817 | +17.5% |
| Non-distributable reserves | 130/1 | €6,860 | €6,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,860 | €6,860 | = | 0.0% |
| Distributable reserves | 133 | €3,455,490 | €4,060,307 | +€604,817 | +17.5% |
| Amounts payable | 17/49 | €319,419 | €165,188 | -€154,231 | -48.3% |
| Amounts payable after more than one year | 17 | €13,746 | - | -€13,746 | |
| Financial debts | 170/4 | €13,746 | - | -€13,746 | |
| Amounts payable within one year | 42/48 | €305,673 | €165,188 | -€140,485 | -46.0% |
| Current portion of amounts payable after more than one year | 42 | €13,474 | €13,746 | +€273 | +2.0% |
| Trade debts | 44 | €132,113 | €46,762 | -€85,350 | -64.6% |
| Suppliers | 440/4 | €132,113 | €46,762 | -€85,350 | -64.6% |
| Taxes, remuneration and social security | 45 | €160,086 | €104,678 | -€55,408 | -34.6% |
| Taxes | 450/3 | €160,086 | €104,678 | -€55,408 | -34.6% |
| Other amounts payable | 47/48 | - | €1 | +€1 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85,488 | €73,566 | -€11,923 | -13.9% |
| Other operating charges | 640/8 | €7,234 | €8,072 | +€839 | +11.6% |
| Gross operating margin | 9900 | €225,560 | €209,740 | -€15,820 | -7.0% |
| Operating profit (loss) | 9901 | €132,837 | €128,102 | -€4,736 | -3.6% |
| Financial income | 75/76B | €1,158,398 | €944,189 | -€214,209 | -18.5% |
| Recurring financial income | 75 | €1,158,398 | €944,189 | -€214,209 | -18.5% |
| Financial charges | 65/66B | €20,639 | €32,203 | +€11,564 | +56.0% |
| Recurring financial charges | 65 | €20,639 | €32,203 | +€11,564 | +56.0% |
| Profit (loss) for the period before taxes | 9903 | €1,270,596 | €1,040,088 | -€230,509 | -18.1% |
| Income taxes | 67/77 | €160,694 | €142,120 | -€18,573 | -11.6% |
| Profit (loss) for the period | 9904 | €1,109,903 | €897,968 | -€211,935 | -19.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,109,903 | €897,968 | -€211,935 | -19.1% |
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 23 October 2026 via checked.be.