Cylaw: 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.
Cylaw
Largest movements
- Receivables within one year +€18,359
up €18,359 (+289%), from €6,353 to €24,711
of which Trade receivables: +€10,849
- Tangible fixed assets +€12,772
up €12,772 (+4.0%), from €322,120 to €334,892
of which Furniture and vehicles: +€25,099
- Reserves +€37,837
up €37,837 (+19.6%), from €192,794 to €230,631
- Depreciation +€3,820
up €3,820 (+25.1%), from €15,215 to €19,035
- Gross operating margin -€3,234
down €3,234 (-3.3%), from €98,833 to €95,598
- Taxes -€2,510
down €2,510 (-11.8%), from €21,296 to €18,786
- Financial charges -€1,194
down €1,194 (-13.9%), from €8,591 to €7,398
of which Non-recurring financial charges: -€1,643
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 | €462,035 | €495,402 | +€33,367 | +7.2% |
| Fixed assets | 21/28 | €329,899 | €341,111 | +€11,213 | +3.4% |
| Intangible fixed assets | 21 | €7,779 | €6,219 | -€1,559 | -20.0% |
| Tangible fixed assets | 22/27 | €322,120 | €334,892 | +€12,772 | +4.0% |
| Land and buildings | 22 | €321,466 | €306,307 | -€15,159 | -4.7% |
| Plant, machinery and equipment | 23 | €654 | €3,486 | +€2,832 | +433% |
| Furniture and vehicles | 24 | - | €25,099 | +€25,099 | |
| Current assets | 29/58 | €132,136 | €154,291 | +€22,155 | +16.8% |
| Amounts receivable within one year | 40/41 | €6,353 | €24,711 | +€18,359 | +289% |
| Trade receivables | 40 | €6,353 | €17,201 | +€10,849 | +171% |
| Other amounts receivable | 41 | - | €7,510 | +€7,510 | |
| Current investments | 50/53 | €102,940 | €107,687 | +€4,747 | +4.6% |
| Cash at bank and in hand | 54/58 | €20,299 | €19,522 | -€777 | -3.8% |
| Deferred charges and accrued income | 490/1 | €2,544 | €2,371 | -€173 | -6.8% |
| Total equity and liabilities | 10/49 | €462,035 | €495,402 | +€33,367 | +7.2% |
| Equity | 10/15 | €211,344 | €249,181 | +€37,837 | +17.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €192,794 | €230,631 | +€37,837 | +19.6% |
| Distributable reserves | 133 | €192,794 | €230,631 | +€37,837 | +19.6% |
| Amounts payable | 17/49 | €250,690 | €246,221 | -€4,469 | -1.8% |
| Amounts payable after more than one year | 17 | €209,466 | €210,278 | +€812 | +0.4% |
| Financial debts | 170/4 | €209,466 | €210,278 | +€812 | +0.4% |
| Amounts payable within one year | 42/48 | €41,012 | €35,021 | -€5,991 | -14.6% |
| Current portion of amounts payable after more than one year | 42 | €11,469 | €11,688 | +€219 | +1.9% |
| Trade debts | 44 | €4,614 | €526 | -€4,088 | -88.6% |
| Suppliers | 440/4 | €4,614 | €526 | -€4,088 | -88.6% |
| Taxes, remuneration and social security | 45 | €4,387 | €3,881 | -€506 | -11.5% |
| Taxes | 450/3 | €4,387 | €3,880 | -€507 | -11.6% |
| Remuneration and social security | 454/9 | - | €1 | +€1 | |
| Other amounts payable | 47/48 | €20,542 | €18,926 | -€1,616 | -7.9% |
| Accrued charges and deferred income | 492/3 | €213 | €922 | +€710 | +334% |
| Non-recurring operating income | 76A | - | €2,066 | +€2,066 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,215 | €19,035 | +€3,820 | +25.1% |
| Other operating charges | 640/8 | €1,501 | €1,697 | +€197 | +13.1% |
| Gross operating margin | 9900 | €98,833 | €95,598 | -€3,234 | -3.3% |
| Operating profit (loss) | 9901 | €82,117 | €74,866 | -€7,251 | -8.8% |
| Financial income | 75/76B | €4,203 | €4,154 | -€49 | -1.2% |
| Recurring financial income | 75 | €2,984 | €3,599 | +€615 | +20.6% |
| Non-recurring financial income | 76B | €1,218 | €555 | -€664 | -54.5% |
| Financial charges | 65/66B | €8,591 | €7,398 | -€1,194 | -13.9% |
| Recurring financial charges | 65 | €5,343 | €5,792 | +€449 | +8.4% |
| Non-recurring financial charges | 66B | €3,248 | €1,605 | -€1,643 | -50.6% |
| Profit (loss) for the period before taxes | 9903 | €77,729 | €71,622 | -€6,107 | -7.9% |
| Income taxes | 67/77 | €21,296 | €18,786 | -€2,510 | -11.8% |
| Profit (loss) for the period | 9904 | €56,433 | €52,837 | -€3,596 | -6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €56,433 | €52,837 | -€3,596 | -6.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.