CYJELA: 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.
CYJELA
Largest movements
- Tangible fixed assets +€75,371
up €75,371 (+138%), from €54,752 to €130,124
of which Land and buildings: +€68,053
- Receivables after one year -€24,780
down €24,780 (-100%), from €24,780 to €0
- Cash -€9,849
down €9,849 (-8.3%), from €119,283 to €109,434
mainly Contributions, distributions and other (-€172,100) and Investment in fixed assets (net) (-€80,175)
- Other debts +€119,240
up €119,240, from €0 to €119,240
- Profit (loss) carried forward -€66,339
down €66,339 (-99.3%), from €66,811 to €472
- Reserves -€41,600
down €41,600 (-31.5%), from €131,960 to €90,360
of which Distributable reserves: -€41,600
- Trade debts +€24,646
up €24,646 (+1,307%), from €1,886 to €26,532
- Tax, wage and social debts +€7,125
up €7,125 (+34.1%), from €20,918 to €28,043
of which Taxes: +€9,125
- Gross operating margin +€17,989
up €17,989 (+22.8%), from €78,984 to €96,973
- Depreciation +€2,534
up €2,534 (+112%), from €2,269 to €4,803
- Taxes +€2,149
up €2,149 (+9.7%), from €22,214 to €24,363
- Financial charges -€1,085
down €1,085 (-26.5%), from €4,103 to €3,018
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 | €240,175 | €283,246 | +€43,071 | +17.9% |
| Fixed assets | 21/28 | €54,752 | €130,124 | +€75,371 | +138% |
| Tangible fixed assets | 22/27 | €54,752 | €130,124 | +€75,371 | +138% |
| Land and buildings | 22 | €3,322 | €71,375 | +€68,053 | +2,049% |
| Plant, machinery and equipment | 23 | €1,681 | €1,418 | -€263 | -15.6% |
| Furniture and vehicles | 24 | €2,750 | €10,331 | +€7,581 | +276% |
| Other tangible fixed assets | 26 | €47,000 | €47,000 | = | 0.0% |
| Current assets | 29/58 | €185,423 | €153,123 | -€32,300 | -17.4% |
| Amounts receivable after more than one year | 29 | €24,780 | €0 | -€24,780 | -100% |
| Other amounts receivable | 291 | €24,780 | €0 | -€24,780 | -100% |
| Amounts receivable within one year | 40/41 | €39,427 | €40,943 | +€1,515 | +3.8% |
| Trade receivables | 40 | €38,528 | €40,824 | +€2,296 | +6.0% |
| Other amounts receivable | 41 | €899 | €118 | -€781 | -86.8% |
| Cash at bank and in hand | 54/58 | €119,283 | €109,434 | -€9,849 | -8.3% |
| Deferred charges and accrued income | 490/1 | €1,933 | €2,746 | +€813 | +42.1% |
| Total equity and liabilities | 10/49 | €240,175 | €283,246 | +€43,071 | +17.9% |
| Equity | 10/15 | €217,371 | €109,432 | -€107,939 | -49.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €131,960 | €90,360 | -€41,600 | -31.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €130,100 | €88,500 | -€41,600 | -32.0% |
| Profit (loss) carried forward | 14 | €66,811 | €472 | -€66,339 | -99.3% |
| Amounts payable | 17/49 | €22,804 | €173,815 | +€151,011 | +662% |
| Amounts payable within one year | 42/48 | €22,804 | €173,815 | +€151,011 | +662% |
| Trade debts | 44 | €1,886 | €26,532 | +€24,646 | +1,307% |
| Suppliers | 440/4 | €1,886 | €26,532 | +€24,646 | +1,307% |
| Taxes, remuneration and social security | 45 | €20,918 | €28,043 | +€7,125 | +34.1% |
| Taxes | 450/3 | €18,918 | €28,043 | +€9,125 | +48.2% |
| Remuneration and social security | 454/9 | €2,000 | €0 | -€2,000 | -100% |
| Other amounts payable | 47/48 | €0 | €119,240 | +€119,240 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,269 | €4,803 | +€2,534 | +112% |
| Other operating charges | 640/8 | €2,060 | €1,251 | -€809 | -39.3% |
| Gross operating margin | 9900 | €78,984 | €96,973 | +€17,989 | +22.8% |
| Operating profit (loss) | 9901 | €74,655 | €90,919 | +€16,263 | +21.8% |
| Financial income | 75/76B | €958 | €623 | -€335 | -35.0% |
| Recurring financial income | 75 | €958 | €623 | -€335 | -35.0% |
| Financial charges | 65/66B | €4,103 | €3,018 | -€1,085 | -26.5% |
| Recurring financial charges | 65 | €4,103 | €3,018 | -€1,085 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | €71,510 | €88,524 | +€17,014 | +23.8% |
| Income taxes | 67/77 | €22,214 | €24,363 | +€2,149 | +9.7% |
| Profit (loss) for the period | 9904 | €49,296 | €64,161 | +€14,865 | +30.2% |
| Profit (loss) for the period to be appropriated | 9905 | €49,296 | €64,161 | +€14,865 | +30.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.