CYGNES ASSURE: 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.
CYGNES ASSURE
Largest movements
- Cash +€29,411
up €29,411 (+25.3%), from €116,054 to €145,464
mainly Net result for the year (+€26,053) and Other debts (+€8,104)
- Tangible fixed assets -€1,710
down €1,710 (-23.1%), from €7,412 to €5,703
- Reserves +€16,000
up €16,000 (+16.8%), from €95,231 to €111,231
- Other debts +€8,104
up €8,104 (+486%), from €1,669 to €9,773
- Tax, wage and social debts +€3,492
up €3,492 (+116%), from €3,007 to €6,499
- Gross operating margin -€1,328
down €1,328 (-3.1%), from €43,311 to €41,983
- Depreciation -€1,100
down €1,100 (-39.2%), from €2,810 to €1,710
- Taxes +€485
up €485 (+3.7%), from €13,007 to €13,492
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 | €132,575 | €159,360 | +€26,785 | +20.2% |
| Fixed assets | 21/28 | €7,466 | €5,757 | -€1,710 | -22.9% |
| Tangible fixed assets | 22/27 | €7,412 | €5,703 | -€1,710 | -23.1% |
| Furniture and vehicles | 24 | €7,412 | €5,703 | -€1,710 | -23.1% |
| Financial fixed assets | 28 | €54 | €54 | = | 0.0% |
| Current assets | 29/58 | €125,109 | €153,603 | +€28,494 | +22.8% |
| Amounts receivable within one year | 40/41 | €9,055 | €8,139 | -€916 | -10.1% |
| Trade receivables | 40 | €6,124 | €5,119 | -€1,005 | -16.4% |
| Other amounts receivable | 41 | €2,931 | €3,020 | +€89 | +3.0% |
| Cash at bank and in hand | 54/58 | €116,054 | €145,464 | +€29,411 | +25.3% |
| Total equity and liabilities | 10/49 | €132,575 | €159,360 | +€26,785 | +20.2% |
| Equity | 10/15 | €125,675 | €141,728 | +€16,053 | +12.8% |
| Contributions | 10/11 | €22,310 | €22,310 | = | 0.0% |
| Contributions outside capital | 11 | €22,310 | - | -€22,310 | |
| Other | 1109/19 | €22,310 | - | -€22,310 | |
| Reserves | 13 | €95,231 | €111,231 | +€16,000 | +16.8% |
| Distributable reserves | 133 | €95,231 | €111,231 | +€16,000 | +16.8% |
| Profit (loss) carried forward | 14 | €8,134 | €8,187 | +€53 | +0.6% |
| Amounts payable | 17/49 | €6,900 | €17,632 | +€10,732 | +156% |
| Amounts payable within one year | 42/48 | €6,900 | €17,632 | +€10,732 | +156% |
| Trade debts | 44 | €2,224 | €1,360 | -€864 | -38.8% |
| Suppliers | 440/4 | €2,224 | €1,360 | -€864 | -38.8% |
| Taxes, remuneration and social security | 45 | €3,007 | €6,499 | +€3,492 | +116% |
| Taxes | 450/3 | €3,007 | €6,499 | +€3,492 | +116% |
| Other amounts payable | 47/48 | €1,669 | €9,773 | +€8,104 | +486% |
| Non-recurring operating income | 76A | €2,637 | - | -€2,637 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,810 | €1,710 | -€1,100 | -39.2% |
| Other operating charges | 640/8 | €606 | €623 | +€16 | +2.7% |
| Gross operating margin | 9900 | €43,311 | €41,983 | -€1,328 | -3.1% |
| Operating profit (loss) | 9901 | €39,895 | €39,651 | -€244 | -0.6% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €166 | €107 | -€59 | -35.4% |
| Recurring financial charges | 65 | €166 | €107 | -€59 | -35.4% |
| Profit (loss) for the period before taxes | 9903 | €39,728 | €39,545 | -€184 | -0.5% |
| Income taxes | 67/77 | €13,007 | €13,492 | +€485 | +3.7% |
| Profit (loss) for the period | 9904 | €26,721 | €26,053 | -€669 | -2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €26,721 | €26,053 | -€669 | -2.5% |
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 31 October 2026 via checked.be.