CYE CONSULT: 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 CONSULT
Largest movements
- Cash +€105,360
up €105,360 (+52.9%), from €199,234 to €304,593
mainly Net result for the year (+€112,666) and Tax, wage and social debts (+€14,663)
- Reserves +€66,461
up €66,461 (+263.2%), from €25,250 to €91,711
of which Distributable reserves: +€66,461
- Profit (loss) carried forward +€46,205
up €46,205, from -€46,205 to €0
- Tax, wage and social debts +€14,663
up €14,663 (+343.1%), from €4,274 to €18,937
- Advances received -€13,929
down €13,929 (-8.4%), from €164,976 to €151,047
- Trade debts -€9,342
down €9,342 (-20.2%), from €46,206 to €36,864
- Gross operating margin +€212,876
up €212,876, from -€77,888 to €134,988
- Taxes +€19,256
up €19,256, from -€1,107 to €18,150
- Financial charges +€2,142
up €2,142 (+92.2%), from €2,323 to €4,465
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 | €200,725 | €305,811 | +€105,086 | +52.4% |
| Current assets | 29/58 | €200,725 | €305,811 | +€105,086 | +52.4% |
| Amounts receivable within one year | 40/41 | €1,491 | €1,218 | -€274 | -18.3% |
| Trade receivables | 40 | €931 | €997 | +€65 | +7.0% |
| Other amounts receivable | 41 | €560 | €221 | -€339 | -60.5% |
| Cash at bank and in hand | 54/58 | €199,234 | €304,593 | +€105,360 | +52.9% |
| Total equity and liabilities | 10/49 | €200,725 | €305,811 | +€105,086 | +52.4% |
| Equity | 10/15 | -€14,731 | €97,936 | +€112,666 | |
| Contributions | 10/11 | €6,225 | €6,225 | = | 0.0% |
| Reserves | 13 | €25,250 | €91,711 | +€66,461 | +263.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €25,250 | €91,711 | +€66,461 | +263.2% |
| Profit (loss) carried forward | 14 | -€46,205 | €0 | +€46,205 | |
| Amounts payable | 17/49 | €215,456 | €207,876 | -€7,580 | -3.5% |
| Amounts payable within one year | 42/48 | €215,456 | €207,876 | -€7,580 | -3.5% |
| Trade debts | 44 | €46,206 | €36,864 | -€9,342 | -20.2% |
| Suppliers | 440/4 | €46,206 | €36,864 | -€9,342 | -20.2% |
| Advances received on contracts in progress | 46 | €164,976 | €151,047 | -€13,929 | -8.4% |
| Taxes, remuneration and social security | 45 | €4,274 | €18,937 | +€14,663 | +343.1% |
| Taxes | 450/3 | €4,274 | €18,937 | +€14,663 | +343.1% |
| Other amounts payable | 47/48 | €0 | €1,028 | +€1,028 | |
| Non-recurring operating income | 76A | - | €1,804 | +€1,804 | |
| Other operating charges | 640/8 | €471 | €0 | -€471 | -100.0% |
| Non-recurring operating charges | 66A | - | €931 | +€931 | |
| Gross operating margin | 9900 | -€77,888 | €134,988 | +€212,876 | |
| Operating profit (loss) | 9901 | -€78,359 | €134,056 | +€212,415 | |
| Financial income | 75/76B | €1,281 | €1,225 | -€56 | -4.4% |
| Recurring financial income | 75 | €1,281 | €1,225 | -€56 | -4.4% |
| Financial charges | 65/66B | €2,323 | €4,465 | +€2,142 | +92.2% |
| Recurring financial charges | 65 | €2,323 | €4,465 | +€2,142 | +92.2% |
| Profit (loss) for the period before taxes | 9903 | -€79,401 | €130,816 | +€210,217 | |
| Income taxes | 67/77 | -€1,107 | €18,150 | +€19,256 | |
| Profit (loss) for the period | 9904 | -€78,295 | €112,666 | +€190,961 | |
| Profit (loss) for the period to be appropriated | 9905 | -€78,295 | €112,666 | +€190,961 |
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 10 October 2026 via checked.be.