CYATY: what changed
Two fiscal 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.
CYATY
Largest movements
- Tangible fixed assets -€22,855
down €22,855 (-4.7%), from €490,195 to €467,341
of which Land and buildings: -€19,617
- Cash +€15,413
up €15,413 (+105.9%), from €14,558 to €29,972
mainly Depreciation (+€38,355) and Net result for the year (+€15,792)
- Receivables within one year -€13,093
down €13,093 (-48.3%), from €27,086 to €13,993
of which Trade receivables: -€9,423
- Debts after one year -€42,260
down €42,260 (-22.0%), from €192,325 to €150,065
- Reserves +€15,792
up €15,792 (+13.5%), from €116,832 to €132,623
of which Distributable reserves: +€15,792
- Trade debts -€7,464
down €7,464 (-42.5%), from €17,554 to €10,090
- Gross operating margin -€10,707
down €10,707 (-8.0%), from €134,202 to €123,495
- Financial charges -€4,045
down €4,045 (-24.8%), from €16,339 to €12,293
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 | €571,277 | €544,673 | -€26,604 | -4.7% |
| Fixed assets | 21/28 | €490,195 | €467,341 | -€22,855 | -4.7% |
| Tangible fixed assets | 22/27 | €490,195 | €467,341 | -€22,855 | -4.7% |
| Land and buildings | 22 | €485,845 | €466,228 | -€19,617 | -4.0% |
| Plant, machinery and equipment | 23 | €3,688 | €1,045 | -€2,643 | -71.7% |
| Furniture and vehicles | 24 | €663 | €68 | -€595 | -89.8% |
| Current assets | 29/58 | €81,082 | €77,333 | -€3,749 | -4.6% |
| Stocks and contracts in progress | 3 | €34,703 | €33,140 | -€1,563 | -4.5% |
| Stocks | 30/36 | €34,703 | €33,140 | -€1,563 | -4.5% |
| Amounts receivable within one year | 40/41 | €27,086 | €13,993 | -€13,093 | -48.3% |
| Trade receivables | 40 | €20,984 | €11,561 | -€9,423 | -44.9% |
| Other amounts receivable | 41 | €6,102 | €2,432 | -€3,670 | -60.1% |
| Cash at bank and in hand | 54/58 | €14,558 | €29,972 | +€15,413 | +105.9% |
| Deferred charges and accrued income | 490/1 | €4,734 | €228 | -€4,506 | -95.2% |
| Total equity and liabilities | 10/49 | €571,277 | €544,673 | -€26,604 | -4.7% |
| Equity | 10/15 | €156,832 | €172,623 | +€15,792 | +10.1% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €116,832 | €132,623 | +€15,792 | +13.5% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €112,832 | €128,623 | +€15,792 | +14.0% |
| Amounts payable | 17/49 | €414,445 | €372,050 | -€42,395 | -10.2% |
| Amounts payable after more than one year | 17 | €192,325 | €150,065 | -€42,260 | -22.0% |
| Financial debts | 170/4 | €192,325 | €150,065 | -€42,260 | -22.0% |
| Amounts payable within one year | 42/48 | €222,100 | €221,966 | -€134 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €71,144 | €68,924 | -€2,221 | -3.1% |
| Financial debts | 43 | €17,500 | €17,500 | = | 0.0% |
| Credit institutions | 430/8 | €17,500 | €17,500 | = | 0.0% |
| Trade debts | 44 | €17,554 | €10,090 | -€7,464 | -42.5% |
| Suppliers | 440/4 | €17,554 | €10,090 | -€7,464 | -42.5% |
| Taxes, remuneration and social security | 45 | €6,924 | €12,334 | +€5,410 | +78.1% |
| Taxes | 450/3 | €1,149 | €1,396 | +€247 | +21.5% |
| Remuneration and social security | 454/9 | €5,775 | €10,938 | +€5,163 | +89.4% |
| Other amounts payable | 47/48 | €108,977 | €113,119 | +€4,142 | +3.8% |
| Accrued charges and deferred income | 492/3 | €21 | €19 | -€2 | -9.6% |
| Non-recurring operating income | 76A | €133 | €0 | -€133 | -100.0% |
| Remuneration, social security and pensions | 62 | €44,666 | €45,733 | +€1,067 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,363 | €38,355 | -€1,008 | -2.6% |
| Other operating charges | 640/8 | €4,063 | €4,186 | +€123 | +3.0% |
| Non-recurring operating charges | 66A | €7,424 | €0 | -€7,424 | -100.0% |
| Gross operating margin | 9900 | €134,202 | €123,495 | -€10,707 | -8.0% |
| Operating profit (loss) | 9901 | €38,685 | €35,221 | -€3,465 | -9.0% |
| Financial income | 75/76B | €95 | €179 | +€85 | +89.8% |
| Recurring financial income | 75 | €95 | €179 | +€85 | +89.8% |
| Financial charges | 65/66B | €16,339 | €12,293 | -€4,045 | -24.8% |
| Recurring financial charges | 65 | €16,339 | €12,293 | -€4,045 | -24.8% |
| Profit (loss) for the period before taxes | 9903 | €22,441 | €23,107 | +€666 | +3.0% |
| Income taxes | 67/77 | €7,338 | €7,315 | -€23 | -0.3% |
| Profit (loss) for the period | 9904 | €15,103 | €15,792 | +€688 | +4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €15,103 | €15,792 | +€688 | +4.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.