CYGNUS CONSULTANCY: 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.
CYGNUS CONSULTANCY
Largest movements
- Cash -€64,050
down €64,050 (-68.4%), from €93,605 to €29,555
mainly Other debts (-€62,001) and Net result for the year (-€2,507)
- Other debts -€62,001
down €62,001 (-60.7%), from €102,165 to €40,164
- Reserves -€2,507
down €2,507 (-5.3%), from €47,453 to €44,946
of which Non-distributable reserves: -€1,860
- Gross operating margin +€1,230
up €1,230 (+44.3%), from -€2,775 to -€1,545
- Financial income -€1,093
down €1,093 (-93.7%), from €1,167 to €74
- Other operating charges +€806
up €806 (+683%), from €118 to €924
- Taxes -€283
down €283 (-80.9%), from €350 to €67
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 | €162,136 | €97,510 | -€64,626 | -39.9% |
| Fixed assets | 21/28 | €26,033 | €26,033 | = | 0.0% |
| Financial fixed assets | 28 | €26,033 | €26,033 | = | 0.0% |
| Current assets | 29/58 | €136,103 | €71,477 | -€64,626 | -47.5% |
| Amounts receivable within one year | 40/41 | €41,900 | €41,922 | +€22 | +0.1% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €41,900 | €41,922 | +€22 | +0.1% |
| Cash at bank and in hand | 54/58 | €93,605 | €29,555 | -€64,050 | -68.4% |
| Deferred charges and accrued income | 490/1 | €599 | - | -€599 | |
| Total equity and liabilities | 10/49 | €162,136 | €97,510 | -€64,626 | -39.9% |
| Equity | 10/15 | €59,853 | €57,346 | -€2,507 | -4.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €47,453 | €44,946 | -€2,507 | -5.3% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €45,593 | €44,946 | -€647 | -1.4% |
| Amounts payable | 17/49 | €102,284 | €40,164 | -€62,120 | -60.7% |
| Amounts payable within one year | 42/48 | €102,284 | €40,164 | -€62,120 | -60.7% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €119 | - | -€119 | |
| Taxes | 450/3 | €119 | - | -€119 | |
| Other amounts payable | 47/48 | €102,165 | €40,164 | -€62,001 | -60.7% |
| Other operating charges | 640/8 | €118 | €924 | +€806 | +683% |
| Gross operating margin | 9900 | -€2,775 | -€1,545 | +€1,230 | +44.3% |
| Operating profit (loss) | 9901 | -€2,893 | -€2,469 | +€424 | +14.7% |
| Financial income | 75/76B | €1,167 | €74 | -€1,093 | -93.7% |
| Recurring financial income | 75 | €1,167 | €74 | -€1,093 | -93.7% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,771 | -€2,440 | -€669 | -37.8% |
| Income taxes | 67/77 | €350 | €67 | -€283 | -80.9% |
| Profit (loss) for the period | 9904 | -€2,121 | -€2,507 | -€386 | -18.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,121 | -€2,507 | -€386 | -18.2% |
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 30 October 2026 via checked.be.