CYKE 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.
CYKE CONSULTING
Largest movements
- Receivables within one year +€67,471
up €67,471 (+30.0%), from €225,131 to €292,602
of which Other amounts receivable: +€45,585
- Cash -€4,111
down €4,111 (-14.3%), from €28,706 to €24,595
mainly Receivables within one year (-€67,471) and Current portion of long-term debt (-€1,349)
- Tax, wage and social debts +€28,989
up €28,989 (+25.7%), from €112,844 to €141,833
- Profit (loss) carried forward +€27,553
up €27,553 (+18.7%), from €147,545 to €175,098
- Accrued charges and deferred income +€4,088
up €4,088 (+696%), from €587 to €4,676
- Gross operating margin -€52,352
down €52,352 (-60.9%), from €85,932 to €33,580
- Taxes -€28,280
down €28,280 (-70.5%), from €40,115 to €11,836
- Financial charges -€7,997
down €7,997 (-81.4%), from €9,824 to €1,826
- Depreciation -€6,462
down €6,462 (-82.6%), from €7,821 to €1,359
- Financial income -€4,952
down €4,952 (-33.6%), from €14,723 to €9,772
From the 30-06-2025 result to the 31-12-2025 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 30-06-2025 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 30-06-2025 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €274,769 | €335,109 | +€60,340 | +22.0% |
| Fixed assets | 21/28 | €19,030 | €17,671 | -€1,359 | -7.1% |
| Tangible fixed assets | 22/27 | €19,030 | €17,671 | -€1,359 | -7.1% |
| Plant, machinery and equipment | 23 | €1,564 | €1,360 | -€204 | -13.0% |
| Furniture and vehicles | 24 | €353 | €279 | -€74 | -21.0% |
| Other tangible fixed assets | 26 | €17,112 | €16,031 | -€1,081 | -6.3% |
| Current assets | 29/58 | €255,739 | €317,439 | +€61,699 | +24.1% |
| Amounts receivable within one year | 40/41 | €225,131 | €292,602 | +€67,471 | +30.0% |
| Trade receivables | 40 | €13,297 | €35,183 | +€21,886 | +165% |
| Other amounts receivable | 41 | €211,834 | €257,419 | +€45,585 | +21.5% |
| Cash at bank and in hand | 54/58 | €28,706 | €24,595 | -€4,111 | -14.3% |
| Deferred charges and accrued income | 490/1 | €1,902 | €242 | -€1,660 | -87.3% |
| Total equity and liabilities | 10/49 | €274,769 | €335,109 | +€60,340 | +22.0% |
| Equity | 10/15 | €150,045 | €177,598 | +€27,553 | +18.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €147,545 | €175,098 | +€27,553 | +18.7% |
| Amounts payable | 17/49 | €124,724 | €157,511 | +€32,787 | +26.3% |
| Amounts payable within one year | 42/48 | €124,137 | €152,836 | +€28,699 | +23.1% |
| Current portion of amounts payable after more than one year | 42 | €1,349 | - | -€1,349 | |
| Trade debts | 44 | €9,944 | €11,003 | +€1,059 | +10.7% |
| Suppliers | 440/4 | €9,944 | €11,003 | +€1,059 | +10.7% |
| Taxes, remuneration and social security | 45 | €112,844 | €141,833 | +€28,989 | +25.7% |
| Taxes | 450/3 | €112,844 | €141,833 | +€28,989 | +25.7% |
| Accrued charges and deferred income | 492/3 | €587 | €4,676 | +€4,088 | +696% |
| Non-recurring operating income | 76A | - | €199 | +€199 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,821 | €1,359 | -€6,462 | -82.6% |
| Other operating charges | 640/8 | €587 | €778 | +€190 | +32.4% |
| Gross operating margin | 9900 | €85,932 | €33,580 | -€52,352 | -60.9% |
| Operating profit (loss) | 9901 | €77,524 | €31,444 | -€46,081 | -59.4% |
| Financial income | 75/76B | €14,723 | €9,772 | -€4,952 | -33.6% |
| Recurring financial income | 75 | €14,723 | €9,772 | -€4,952 | -33.6% |
| Financial charges | 65/66B | €9,824 | €1,826 | -€7,997 | -81.4% |
| Recurring financial charges | 65 | €9,824 | €1,826 | -€7,997 | -81.4% |
| Profit (loss) for the period before taxes | 9903 | €82,424 | €39,389 | -€43,035 | -52.2% |
| Income taxes | 67/77 | €40,115 | €11,836 | -€28,280 | -70.5% |
| Profit (loss) for the period | 9904 | €42,309 | €27,553 | -€14,755 | -34.9% |
| Profit (loss) for the period to be appropriated | 9905 | €42,309 | €27,553 | -€14,755 | -34.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.