CYE: 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.
CYE
Largest movements
- Receivables within one year +€33,910
up €33,910 (+230%), from €14,752 to €48,663
of which Trade receivables: +€28,424
- Cash +€17,868
up €17,868 (+39.6%), from €45,080 to €62,948
mainly Net result for the year (+€58,562) and Trade debts (+€2,000)
- Tangible fixed assets +€8,820
up €8,820 (+140%), from €6,282 to €15,102
of which Furniture and vehicles: +€10,308
- Reserves +€58,562
up €58,562 (+137%), from €42,688 to €101,250
- Trade debts +€2,000
up €2,000 (+516%), from €388 to €2,387
- Gross operating margin +€23,754
up €23,754 (+38.4%), from €61,907 to €85,661
- Taxes +€7,125
up €7,125 (+40.3%), from €17,683 to €24,809
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 | €66,727 | €127,656 | +€60,929 | +91.3% |
| Fixed assets | 21/28 | €6,282 | €15,102 | +€8,820 | +140% |
| Tangible fixed assets | 22/27 | €6,282 | €15,102 | +€8,820 | +140% |
| Land and buildings | 22 | €4,310 | €3,305 | -€1,005 | -23.3% |
| Plant, machinery and equipment | 23 | €1,972 | €1,489 | -€483 | -24.5% |
| Furniture and vehicles | 24 | - | €10,308 | +€10,308 | |
| Current assets | 29/58 | €60,445 | €112,555 | +€52,110 | +86.2% |
| Amounts receivable within one year | 40/41 | €14,752 | €48,663 | +€33,910 | +230% |
| Trade receivables | 40 | €13,250 | €41,674 | +€28,424 | +215% |
| Other amounts receivable | 41 | €1,503 | €6,989 | +€5,486 | +365% |
| Cash at bank and in hand | 54/58 | €45,080 | €62,948 | +€17,868 | +39.6% |
| Deferred charges and accrued income | 490/1 | €613 | €944 | +€331 | +54.1% |
| Total equity and liabilities | 10/49 | €66,727 | €127,656 | +€60,929 | +91.3% |
| Equity | 10/15 | €45,688 | €104,250 | +€58,562 | +128% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €42,688 | €101,250 | +€58,562 | +137% |
| Distributable reserves | 133 | €42,688 | €101,250 | +€58,562 | +137% |
| Amounts payable | 17/49 | €21,039 | €23,407 | +€2,368 | +11.3% |
| Amounts payable within one year | 42/48 | €21,039 | €23,407 | +€2,368 | +11.3% |
| Trade debts | 44 | €388 | €2,387 | +€2,000 | +516% |
| Suppliers | 440/4 | €388 | €2,387 | +€2,000 | +516% |
| Advances received on contracts in progress | 46 | €160 | - | -€160 | |
| Taxes, remuneration and social security | 45 | €20,491 | €21,019 | +€528 | +2.6% |
| Taxes | 450/3 | €20,491 | €21,019 | +€528 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,159 | €1,890 | +€731 | +63.1% |
| Other operating charges | 640/8 | €397 | €403 | +€6 | +1.6% |
| Gross operating margin | 9900 | €61,907 | €85,661 | +€23,754 | +38.4% |
| Operating profit (loss) | 9901 | €60,352 | €83,368 | +€23,017 | +38.1% |
| Financial income | 75/76B | €88 | €88 | -€1 | -0.7% |
| Recurring financial income | 75 | €88 | €88 | -€1 | -0.7% |
| Financial charges | 65/66B | €69 | €85 | +€17 | +24.6% |
| Recurring financial charges | 65 | €69 | €85 | +€17 | +24.6% |
| Profit (loss) for the period before taxes | 9903 | €60,371 | €83,371 | +€22,999 | +38.1% |
| Income taxes | 67/77 | €17,683 | €24,809 | +€7,125 | +40.3% |
| Profit (loss) for the period | 9904 | €42,688 | €58,562 | +€15,874 | +37.2% |
| Profit (loss) for the period to be appropriated | 9905 | €42,688 | €58,562 | +€15,874 | +37.2% |
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 16 October 2026 via checked.be.