CyD IT: 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.
CyD IT
Largest movements
- Cash -€24,375
down €24,375 (-99.9%), from €24,395 to €19
mainly Contributions, distributions and other (-€46,636) and Receivables within one year (-€13,737)
- Receivables within one year +€13,737
up €13,737 (+32.0%), from €42,913 to €56,650
of which Trade receivables: +€22,877
- Tangible fixed assets +€1,062
up €1,062 (+8.6%), from €12,356 to €13,418
of which Other tangible fixed assets: +€1,153
- Tax, wage and social debts -€5,662
down €5,662 (-27.0%), from €20,994 to €15,332
of which Taxes: -€6,566
- Other debts -€4,211
down €4,211 (-8.1%), from €52,296 to €48,086
- Financial charges +€46,984
up €46,984 (+2105.0%), from €2,232 to €49,216
- Gross operating margin +€38,232
up €38,232 (+50.7%), from €75,339 to €113,572
- Depreciation -€2,040
down €2,040 (-30.6%), from €6,671 to €4,631
- Taxes -€1,984
down €1,984 (-13.5%), from €14,700 to €12,717
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 | €81,223 | €72,409 | -€8,814 | -10.9% |
| Fixed assets | 21/28 | €12,400 | €13,462 | +€1,062 | +8.6% |
| Tangible fixed assets | 22/27 | €12,356 | €13,418 | +€1,062 | +8.6% |
| Plant, machinery and equipment | 23 | €439 | €591 | +€152 | +34.6% |
| Furniture and vehicles | 24 | €4,275 | €4,031 | -€243 | -5.7% |
| Other tangible fixed assets | 26 | €7,643 | €8,796 | +€1,153 | +15.1% |
| Financial fixed assets | 28 | €44 | €44 | = | 0.0% |
| Current assets | 29/58 | €68,823 | €58,947 | -€9,876 | -14.4% |
| Amounts receivable within one year | 40/41 | €42,913 | €56,650 | +€13,737 | +32.0% |
| Trade receivables | 40 | €1,660 | €24,537 | +€22,877 | +1377.8% |
| Other amounts receivable | 41 | €41,252 | €32,113 | -€9,139 | -22.2% |
| Cash at bank and in hand | 54/58 | €24,395 | €19 | -€24,375 | -99.9% |
| Deferred charges and accrued income | 490/1 | €1,516 | €2,277 | +€761 | +50.2% |
| Total equity and liabilities | 10/49 | €81,223 | €72,409 | -€8,814 | -10.9% |
| Equity | 10/15 | €5,000 | €5,000 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €76,223 | €67,409 | -€8,814 | -11.6% |
| Amounts payable within one year | 42/48 | €76,182 | €67,409 | -€8,773 | -11.5% |
| Financial debts | 43 | - | €652 | +€652 | |
| Credit institutions | 430/8 | - | €652 | +€652 | |
| Trade debts | 44 | €2,892 | €3,339 | +€448 | +15.5% |
| Suppliers | 440/4 | €2,892 | €3,339 | +€448 | +15.5% |
| Taxes, remuneration and social security | 45 | €20,994 | €15,332 | -€5,662 | -27.0% |
| Taxes | 450/3 | €20,810 | €14,244 | -€6,566 | -31.6% |
| Remuneration and social security | 454/9 | €184 | €1,088 | +€904 | +491.3% |
| Other amounts payable | 47/48 | €52,296 | €48,086 | -€4,211 | -8.1% |
| Accrued charges and deferred income | 492/3 | €41 | €0 | -€41 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,671 | €4,631 | -€2,040 | -30.6% |
| Other operating charges | 640/8 | €887 | €400 | -€488 | -55.0% |
| Gross operating margin | 9900 | €75,339 | €113,572 | +€38,232 | +50.7% |
| Operating profit (loss) | 9901 | €67,781 | €108,541 | +€40,760 | +60.1% |
| Financial income | 75/76B | €97 | €27 | -€70 | -72.0% |
| Recurring financial income | 75 | €97 | €27 | -€70 | -72.0% |
| Financial charges | 65/66B | €2,232 | €49,216 | +€46,984 | +2105.0% |
| Recurring financial charges | 65 | €2,232 | €49,216 | +€46,984 | +2105.0% |
| Profit (loss) for the period before taxes | 9903 | €65,647 | €59,352 | -€6,294 | -9.6% |
| Income taxes | 67/77 | €14,700 | €12,717 | -€1,984 | -13.5% |
| Profit (loss) for the period | 9904 | €50,946 | €46,636 | -€4,311 | -8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €50,946 | €46,636 | -€4,311 | -8.5% |
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 4 October 2026 via checked.be.