Cynghorydd: 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.
Cynghorydd
Largest movements
- Cash +€21,395
up €21,395 (+10.1%), from €212,122 to €233,518
mainly Debts after one year (+€221,941) and Net result for the year (+€61,541)
- Receivables within one year +€3,601
up €3,601 (+28.3%), from €12,705 to €16,306
of which Other amounts receivable: +€1,907
- Debts after one year +€221,941
new in 2025: €221,941
- Reserves -€196,386
down €196,386 (-93.1%), from €211,000 to €14,614
- Gross operating margin -€12,976
down €12,976 (-14.0%), from €92,419 to €79,443
- Taxes -€2,754
down €2,754 (-14.6%), from €18,847 to €16,093
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 | €228,242 | €252,255 | +€24,014 | +10.5% |
| Fixed assets | 21/28 | €987 | €596 | -€391 | -39.6% |
| Tangible fixed assets | 22/27 | €987 | €596 | -€391 | -39.6% |
| Plant, machinery and equipment | 23 | €987 | €596 | -€391 | -39.6% |
| Current assets | 29/58 | €227,255 | €251,659 | +€24,404 | +10.7% |
| Amounts receivable within one year | 40/41 | €12,705 | €16,306 | +€3,601 | +28.3% |
| Trade receivables | 40 | €12,705 | €14,399 | +€1,694 | +13.3% |
| Other amounts receivable | 41 | - | €1,907 | +€1,907 | |
| Cash at bank and in hand | 54/58 | €212,122 | €233,518 | +€21,395 | +10.1% |
| Deferred charges and accrued income | 490/1 | €2,427 | €1,835 | -€593 | -24.4% |
| Total equity and liabilities | 10/49 | €228,242 | €252,255 | +€24,014 | +10.5% |
| Equity | 10/15 | €214,073 | €17,614 | -€196,459 | -91.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €211,000 | €14,614 | -€196,386 | -93.1% |
| Distributable reserves | 133 | €211,000 | €14,614 | -€196,386 | -93.1% |
| Profit (loss) carried forward | 14 | €73 | €0 | -€73 | -100.0% |
| Amounts payable | 17/49 | €14,169 | €234,641 | +€220,473 | +1556.1% |
| Amounts payable after more than one year | 17 | - | €221,941 | +€221,941 | |
| Other amounts payable | 178/9 | - | €221,941 | +€221,941 | |
| Amounts payable within one year | 42/48 | €14,169 | €12,700 | -€1,468 | -10.4% |
| Trade debts | 44 | €3,766 | €3,523 | -€244 | -6.5% |
| Suppliers | 440/4 | €3,766 | €3,523 | -€244 | -6.5% |
| Taxes, remuneration and social security | 45 | €8,696 | €9,178 | +€481 | +5.5% |
| Taxes | 450/3 | €8,696 | €9,178 | +€481 | +5.5% |
| Other amounts payable | 47/48 | €1,706 | €0 | -€1,706 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €391 | €391 | = | 0.0% |
| Other operating charges | 640/8 | €235 | €573 | +€338 | +143.9% |
| Gross operating margin | 9900 | €92,419 | €79,443 | -€12,976 | -14.0% |
| Operating profit (loss) | 9901 | €91,793 | €78,480 | -€13,314 | -14.5% |
| Financial charges | 65/66B | €1,199 | €847 | -€353 | -29.4% |
| Recurring financial charges | 65 | €1,199 | €847 | -€353 | -29.4% |
| Profit (loss) for the period before taxes | 9903 | €90,594 | €77,633 | -€12,961 | -14.3% |
| Income taxes | 67/77 | €18,847 | €16,093 | -€2,754 | -14.6% |
| Profit (loss) for the period | 9904 | €71,747 | €61,541 | -€10,206 | -14.2% |
| Profit (loss) for the period to be appropriated | 9905 | €71,747 | €61,541 | -€10,206 | -14.2% |
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 8 October 2026 via checked.be.