CYMBA: 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.
CYMBA
Largest movements
- Stocks and contracts -€5,231
down €5,231 (-61.9%), from €8,451 to €3,220
- Cash +€3,385
up €3,385 (+434.7%), from €779 to €4,164
mainly Other debts (+€13,786) and Trade debts (+€7,771)
- Receivables within one year -€2,339
down €2,339 (-42.7%), from €5,478 to €3,139
of which Trade receivables: -€4,008
- Tangible fixed assets -€1,264
down €1,264 (-49.7%), from €2,544 to €1,281
of which Land and buildings: -€1,133
- Profit (loss) carried forward -€19,879
down €19,879 (-14.7%), from -€134,841 to -€154,720
- Other debts +€13,786
up €13,786 (+17.5%), from €78,830 to €92,615
- Tax, wage and social debts -€10,814
down €10,814 (-37.6%), from €28,726 to €17,913
of which Remuneration and social security: -€12,302
- Trade debts +€7,771
up €7,771 (+119.2%), from €6,517 to €14,288
- Current portion of long-term debt +€4,261
new in 2024: €4,261
- Gross operating margin +€12,382
up €12,382 (+43.2%), from €28,659 to €41,041
- Staff costs +€3,275
up €3,275 (+6.5%), from €50,501 to €53,777
- Other operating charges -€1,092
down €1,092 (-17.9%), from €6,087 to €4,994
- Financial charges +€662
up €662 (+296.9%), from €223 to €885
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,701 | €12,201 | -€5,499 | -31.1% |
| Fixed assets | 21/28 | €2,544 | €1,281 | -€1,264 | -49.7% |
| Tangible fixed assets | 22/27 | €2,544 | €1,281 | -€1,264 | -49.7% |
| Land and buildings | 22 | €2,266 | €1,133 | -€1,133 | -50.0% |
| Furniture and vehicles | 24 | €278 | €148 | -€131 | -46.9% |
| Current assets | 29/58 | €15,156 | €10,921 | -€4,236 | -27.9% |
| Stocks and contracts in progress | 3 | €8,451 | €3,220 | -€5,231 | -61.9% |
| Stocks | 30/36 | €8,451 | €3,220 | -€5,231 | -61.9% |
| Amounts receivable within one year | 40/41 | €5,478 | €3,139 | -€2,339 | -42.7% |
| Trade receivables | 40 | €5,478 | €1,470 | -€4,008 | -73.2% |
| Other amounts receivable | 41 | - | €1,669 | +€1,669 | |
| Cash at bank and in hand | 54/58 | €779 | €4,164 | +€3,385 | +434.7% |
| Deferred charges and accrued income | 490/1 | €448 | €397 | -€51 | -11.4% |
| Total equity and liabilities | 10/49 | €17,701 | €12,201 | -€5,499 | -31.1% |
| Equity | 10/15 | -€97,500 | -€117,379 | -€19,879 | -20.4% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €7,341 | €7,341 | = | 0.0% |
| Distributable reserves | 133 | €7,341 | €7,341 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€134,841 | -€154,720 | -€19,879 | -14.7% |
| Amounts payable | 17/49 | €115,201 | €129,580 | +€14,379 | +12.5% |
| Amounts payable within one year | 42/48 | €115,201 | €129,077 | +€13,877 | +12.0% |
| Current portion of amounts payable after more than one year | 42 | - | €4,261 | +€4,261 | |
| Financial debts | 43 | €1,127 | - | -€1,127 | |
| Credit institutions | 430/8 | €1,127 | - | -€1,127 | |
| Trade debts | 44 | €6,517 | €14,288 | +€7,771 | +119.2% |
| Suppliers | 440/4 | €6,517 | €14,288 | +€7,771 | +119.2% |
| Taxes, remuneration and social security | 45 | €28,726 | €17,913 | -€10,814 | -37.6% |
| Taxes | 450/3 | €8,432 | €9,920 | +€1,488 | +17.6% |
| Remuneration and social security | 454/9 | €20,294 | €7,993 | -€12,302 | -60.6% |
| Other amounts payable | 47/48 | €78,830 | €92,615 | +€13,786 | +17.5% |
| Accrued charges and deferred income | 492/3 | - | €503 | +€503 | |
| Remuneration, social security and pensions | 62 | €50,501 | €53,777 | +€3,275 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,250 | €1,264 | +€13 | +1.1% |
| Other operating charges | 640/8 | €6,087 | €4,994 | -€1,092 | -17.9% |
| Gross operating margin | 9900 | €28,659 | €41,041 | +€12,382 | +43.2% |
| Operating profit (loss) | 9901 | -€29,180 | -€18,994 | +€10,186 | +34.9% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €223 | €885 | +€662 | +296.9% |
| Recurring financial charges | 65 | €223 | €885 | +€662 | +296.9% |
| Profit (loss) for the period before taxes | 9903 | -€29,401 | -€19,879 | +€9,522 | +32.4% |
| Income taxes | 67/77 | €140 | - | -€140 | |
| Profit (loss) for the period | 9904 | -€29,541 | -€19,879 | +€9,663 | +32.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,541 | -€19,879 | +€9,663 | +32.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.