CYGA CONSULTING: 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.
CYGA CONSULTING
Largest movements
- Cash -€7,939
down €7,939 (-36.1%), from €21,991 to €14,052
mainly Net result for the year (-€8,424) and Trade debts (-€3,450)
- Receivables within one year -€3,062
down €3,062 (-49.6%), from €6,176 to €3,114
of which Trade receivables: -€3,182
- Profit (loss) carried forward -€8,424
new in 2025: -€8,424
- Trade debts -€3,450
down €3,450 (-58.1%), from €5,935 to €2,486
- Provisions +€3,150
new in 2025: €3,150
- Tax, wage and social debts -€2,277
down €2,277 (-34.9%), from €6,532 to €4,255
- Gross operating margin -€23,835
down €23,835, from €15,475 to -€8,360
- Taxes -€4,247
down €4,247 (-100%), from €4,247 to €0
- Other operating charges -€803
down €803 (-91.5%), from €877 to €74
- Financial charges -€581
down €581 (-88.1%), from €659 to €79
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 | €28,167 | €17,166 | -€11,000 | -39.1% |
| Current assets | 29/58 | €28,167 | €17,166 | -€11,000 | -39.1% |
| Amounts receivable within one year | 40/41 | €6,176 | €3,114 | -€3,062 | -49.6% |
| Trade receivables | 40 | €6,176 | €2,994 | -€3,182 | -51.5% |
| Other amounts receivable | 41 | - | €121 | +€121 | |
| Cash at bank and in hand | 54/58 | €21,991 | €14,052 | -€7,939 | -36.1% |
| Total equity and liabilities | 10/49 | €28,167 | €17,166 | -€11,000 | -39.1% |
| Equity | 10/15 | €15,699 | €7,276 | -€8,424 | -53.7% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €9,699 | €9,699 | = | 0.0% |
| Distributable reserves | 133 | €9,699 | €9,699 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€8,424 | -€8,424 | |
| Provisions and deferred taxes | 16 | - | €3,150 | +€3,150 | |
| Provisions for liabilities and charges | 160/5 | - | €3,150 | +€3,150 | |
| Other liabilities and charges | 164/5 | - | €3,150 | +€3,150 | |
| Amounts payable | 17/49 | €12,467 | €6,741 | -€5,727 | -45.9% |
| Amounts payable within one year | 42/48 | €12,467 | €6,741 | -€5,727 | -45.9% |
| Trade debts | 44 | €5,935 | €2,486 | -€3,450 | -58.1% |
| Suppliers | 440/4 | €5,935 | €2,486 | -€3,450 | -58.1% |
| Taxes, remuneration and social security | 45 | €6,532 | €4,255 | -€2,277 | -34.9% |
| Taxes | 450/3 | €6,532 | €4,255 | -€2,277 | -34.9% |
| Other operating charges | 640/8 | €877 | €74 | -€803 | -91.5% |
| Gross operating margin | 9900 | €15,475 | -€8,360 | -€23,835 | |
| Operating profit (loss) | 9901 | €14,597 | -€8,434 | -€23,032 | |
| Financial income | 75/76B | €8 | €89 | +€81 | +1,002% |
| Recurring financial income | 75 | €8 | €89 | +€81 | +1,002% |
| Financial charges | 65/66B | €659 | €79 | -€581 | -88.1% |
| Recurring financial charges | 65 | €659 | €79 | -€581 | -88.1% |
| Profit (loss) for the period before taxes | 9903 | €13,946 | -€8,424 | -€22,370 | |
| Income taxes | 67/77 | €4,247 | €0 | -€4,247 | -100% |
| Profit (loss) for the period | 9904 | €9,699 | -€8,424 | -€18,123 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,699 | -€8,424 | -€18,123 |
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 22 October 2026 via checked.be.