CYMAKO: 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.
CYMAKO
Largest movements
- Cash -€17,116
down €17,116 (-58.6%), from €29,199 to €12,083
mainly Contributions, distributions and other (-€40,000) and Other debts (-€36,170)
- Receivables after one year -€15,000
down €15,000 (-100.0%), from €15,000 to €0
- Intangible fixed assets +€3,471
up €3,471 (+210.8%), from €1,646 to €5,117
- Tangible fixed assets +€1,327
new in 2025: €1,327
- Deferred charges and accrued income +€1,190
up €1,190 (+33.7%), from €3,532 to €4,722
- Other debts -€36,170
down €36,170 (-90.8%), from €39,818 to €3,648
- Profit (loss) carried forward +€6,867
up €6,867, from €0 to €6,867
- Trade debts +€2,888
up €2,888 (+189.1%), from €1,527 to €4,415
- Tax, wage and social debts +€579
up €579 (+9.4%), from €6,157 to €6,736
- Gross operating margin +€17,064
up €17,064 (+36.0%), from €47,413 to €64,476
- Financial income -€3,220
down €3,220 (-93.9%), from €3,431 to €211
- Taxes +€3,037
up €3,037 (+30.9%), from €9,814 to €12,851
- Depreciation +€1,119
up €1,119 (+1295.3%), from €86 to €1,205
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.
Cash bridge derived
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 | €49,678 | €23,972 | -€25,705 | -51.7% |
| Fixed assets | 21/28 | €1,646 | €6,444 | +€4,798 | +291.5% |
| Intangible fixed assets | 21 | €1,646 | €5,117 | +€3,471 | +210.8% |
| Tangible fixed assets | 22/27 | - | €1,327 | +€1,327 | |
| Furniture and vehicles | 24 | - | €1,327 | +€1,327 | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €48,032 | €17,528 | -€30,503 | -63.5% |
| Amounts receivable after more than one year | 29 | €15,000 | €0 | -€15,000 | -100.0% |
| Trade receivables | 290 | €15,000 | €0 | -€15,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €300 | €723 | +€423 | +140.8% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €300 | €723 | +€423 | +140.8% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €29,199 | €12,083 | -€17,116 | -58.6% |
| Deferred charges and accrued income | 490/1 | €3,532 | €4,722 | +€1,190 | +33.7% |
| Total equity and liabilities | 10/49 | €49,678 | €23,972 | -€25,705 | -51.7% |
| Equity | 10/15 | €2,000 | €8,867 | +€6,867 | +343.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €6,867 | +€6,867 | |
| Amounts payable | 17/49 | €47,678 | €15,105 | -€32,572 | -68.3% |
| Amounts payable within one year | 42/48 | €47,502 | €14,799 | -€32,703 | -68.8% |
| Trade debts | 44 | €1,527 | €4,415 | +€2,888 | +189.1% |
| Suppliers | 440/4 | €1,527 | €4,415 | +€2,888 | +189.1% |
| Taxes, remuneration and social security | 45 | €6,157 | €6,736 | +€579 | +9.4% |
| Taxes | 450/3 | €6,157 | €6,736 | +€579 | +9.4% |
| Other amounts payable | 47/48 | €39,818 | €3,648 | -€36,170 | -90.8% |
| Accrued charges and deferred income | 492/3 | €175 | €306 | +€131 | +74.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €86 | €1,205 | +€1,119 | +1295.3% |
| Other operating charges | 640/8 | €1,592 | €1,546 | -€46 | -2.9% |
| Gross operating margin | 9900 | €47,413 | €64,476 | +€17,064 | +36.0% |
| Operating profit (loss) | 9901 | €45,734 | €61,725 | +€15,991 | +35.0% |
| Financial income | 75/76B | €3,431 | €211 | -€3,220 | -93.9% |
| Recurring financial income | 75 | €3,431 | €211 | -€3,220 | -93.9% |
| Financial charges | 65/66B | €2,401 | €2,217 | -€184 | -7.7% |
| Recurring financial charges | 65 | €2,401 | €2,217 | -€184 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €46,764 | €59,718 | +€12,954 | +27.7% |
| Income taxes | 67/77 | €9,814 | €12,851 | +€3,037 | +30.9% |
| Profit (loss) for the period | 9904 | €36,950 | €46,867 | +€9,917 | +26.8% |
| Profit (loss) for the period to be appropriated | 9905 | €36,950 | €46,867 | +€9,917 | +26.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.