CYNAPS: 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.
CYNAPS
Largest movements
- Tangible fixed assets +€43,199
new in 2024: €43,199
- Receivables within one year -€41,294
down €41,294 (-42.6%), from €96,830 to €55,536
of which Trade receivables: -€41,619
- Current investments +€20,292
up €20,292 (+48.3%), from €42,000 to €62,292
- Cash +€14,006
up €14,006 (+103.1%), from €13,580 to €27,586
mainly Net result for the year (+€58,224) and Receivables within one year (+€41,294)
- Deferred charges and accrued income +€3,832
up €3,832 (+1444.9%), from €265 to €4,097
- Profit (loss) carried forward +€58,224
up €58,224 (+74.4%), from €78,284 to €136,508
- Debts after one year -€11,187
down €11,187 (-41.4%), from €27,051 to €15,864
- Accrued charges and deferred income -€10,045
no longer reported in 2024 (was €10,045)
- Trade debts +€2,257
new in 2024: €2,257
- Gross operating margin -€12,248
down €12,248 (-12.2%), from €100,191 to €87,943
- Depreciation +€10,022
new in 2024: €10,022
- Taxes -€4,787
down €4,787 (-24.4%), from €19,627 to €14,840
- Other operating charges +€2,676
up €2,676 (+536.3%), from €499 to €3,175
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 | €152,675 | €192,710 | +€40,035 | +26.2% |
| Fixed assets | 21/28 | - | €43,199 | +€43,199 | |
| Tangible fixed assets | 22/27 | - | €43,199 | +€43,199 | |
| Furniture and vehicles | 24 | - | €43,199 | +€43,199 | |
| Current assets | 29/58 | €152,675 | €149,511 | -€3,164 | -2.1% |
| Amounts receivable within one year | 40/41 | €96,830 | €55,536 | -€41,294 | -42.6% |
| Trade receivables | 40 | €84,484 | €42,865 | -€41,619 | -49.3% |
| Other amounts receivable | 41 | €12,346 | €12,671 | +€325 | +2.6% |
| Current investments | 50/53 | €42,000 | €62,292 | +€20,292 | +48.3% |
| Cash at bank and in hand | 54/58 | €13,580 | €27,586 | +€14,006 | +103.1% |
| Deferred charges and accrued income | 490/1 | €265 | €4,097 | +€3,832 | +1444.9% |
| Total equity and liabilities | 10/49 | €152,675 | €192,710 | +€40,035 | +26.2% |
| Equity | 10/15 | €83,284 | €141,508 | +€58,224 | +69.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,284 | €136,508 | +€58,224 | +74.4% |
| Amounts payable | 17/49 | €69,391 | €51,202 | -€18,189 | -26.2% |
| Amounts payable after more than one year | 17 | €27,051 | €15,864 | -€11,187 | -41.4% |
| Financial debts | 170/4 | €27,051 | €15,864 | -€11,187 | -41.4% |
| Amounts payable within one year | 42/48 | €32,295 | €35,338 | +€3,043 | +9.4% |
| Current portion of amounts payable after more than one year | 42 | €10,612 | €11,187 | +€575 | +5.4% |
| Trade debts | 44 | - | €2,257 | +€2,257 | |
| Suppliers | 440/4 | - | €2,257 | +€2,257 | |
| Taxes, remuneration and social security | 45 | €21,683 | €21,895 | +€212 | +1.0% |
| Taxes | 450/3 | €21,683 | €21,895 | +€212 | +1.0% |
| Accrued charges and deferred income | 492/3 | €10,045 | - | -€10,045 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €10,022 | +€10,022 | |
| Other operating charges | 640/8 | €499 | €3,175 | +€2,676 | +536.3% |
| Gross operating margin | 9900 | €100,191 | €87,943 | -€12,248 | -12.2% |
| Operating profit (loss) | 9901 | €99,692 | €74,746 | -€24,946 | -25.0% |
| Financial income | 75/76B | - | €292 | +€292 | |
| Recurring financial income | 75 | - | €292 | +€292 | |
| Financial charges | 65/66B | €1,781 | €1,974 | +€193 | +10.8% |
| Recurring financial charges | 65 | €1,781 | €1,974 | +€193 | +10.8% |
| Profit (loss) for the period before taxes | 9903 | €97,911 | €73,065 | -€24,847 | -25.4% |
| Income taxes | 67/77 | €19,627 | €14,840 | -€4,787 | -24.4% |
| Profit (loss) for the period | 9904 | €78,284 | €58,224 | -€20,060 | -25.6% |
| Profit (loss) for the period to be appropriated | 9905 | €78,284 | €58,224 | -€20,060 | -25.6% |
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 30 September 2026 via checked.be.