CYLAU: what changed
Two fiscal 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.
CYLAU
Largest movements
- Current investments -€36,890
down €36,890 (-8.9%), from €416,205 to €379,315
- Cash +€34,898
up €34,898 (+38.5%), from €90,614 to €125,512
mainly Current investments (+€36,890) and Net result for the year (+€782)
No liability line moved by more than 1% of the balance sheet total.
- Financial income +€4,016
up €4,016 (+48.6%), from €8,259 to €12,275
- Financial charges -€1,268
down €1,268 (-64.3%), from €1,973 to €705
- Taxes -€533
down €533 (-21.6%), from €2,466 to €1,933
- Gross operating margin -€205
down €205 (-5.9%), from -€3,491 to -€3,696
- Depreciation -€133
down €133 (-59.8%), from €222 to €89
From the 2022 result to the 2023 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.
Cash bridge derived
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €508,453 | €508,071 | -€382 | -0.1% |
| Fixed assets | 21/28 | - | €1,990 | +€1,990 | |
| Tangible fixed assets | 22/27 | - | €1,990 | +€1,990 | |
| Furniture and vehicles | 24 | - | €1,990 | +€1,990 | |
| Current assets | 29/58 | €508,453 | €506,081 | -€2,372 | -0.5% |
| Amounts receivable within one year | 40/41 | €1,634 | €1,254 | -€380 | -23.3% |
| Other amounts receivable | 41 | €1,634 | €1,254 | -€380 | -23.3% |
| Current investments | 50/53 | €416,205 | €379,315 | -€36,890 | -8.9% |
| Cash at bank and in hand | 54/58 | €90,614 | €125,512 | +€34,898 | +38.5% |
| Total equity and liabilities | 10/49 | €508,453 | €508,071 | -€382 | -0.1% |
| Equity | 10/15 | €503,426 | €504,208 | +€782 | +0.2% |
| Contributions | 10/11 | €455,000 | €455,000 | = | 0.0% |
| Reserves | 13 | €45,500 | €45,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €45,500 | €45,500 | = | 0.0% |
| Other | 1319 | €45,500 | €45,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,926 | €3,708 | +€782 | +26.7% |
| Amounts payable | 17/49 | €5,027 | €3,863 | -€1,164 | -23.2% |
| Amounts payable within one year | 42/48 | €5,027 | €3,863 | -€1,164 | -23.2% |
| Trade debts | 44 | €3,351 | €3,863 | +€512 | +15.3% |
| Suppliers | 440/4 | €3,351 | €3,863 | +€512 | +15.3% |
| Taxes, remuneration and social security | 45 | €1,676 | - | -€1,676 | |
| Taxes | 450/3 | €1,676 | - | -€1,676 | |
| Non-recurring operating income | 76A | €1,352 | - | -€1,352 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €222 | €89 | -€133 | -59.8% |
| Non-recurring operating charges | 66A | €6,011 | €5,070 | -€941 | -15.7% |
| Gross operating margin | 9900 | -€3,491 | -€3,696 | -€205 | -5.9% |
| Operating profit (loss) | 9901 | -€9,724 | -€8,856 | +€869 | +8.9% |
| Financial income | 75/76B | €8,259 | €12,275 | +€4,016 | +48.6% |
| Recurring financial income | 75 | €8,259 | €12,275 | +€4,016 | +48.6% |
| Financial charges | 65/66B | €1,973 | €705 | -€1,268 | -64.3% |
| Recurring financial charges | 65 | €1,973 | €705 | -€1,268 | -64.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,439 | €2,715 | +€6,153 | |
| Income taxes | 67/77 | €2,466 | €1,933 | -€533 | -21.6% |
| Profit (loss) for the period | 9904 | -€5,904 | €782 | +€6,686 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,904 | €782 | +€6,686 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2022 and 31 March 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.