CYPA - TRANS: 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.
CYPA - TRANS
Largest movements
- Cash +€123,932
up €123,932 (+669%), from €18,526 to €142,458
mainly Depreciation (+€78,950) and Current investments (+€67,526)
- Current investments -€67,526
down €67,526 (-30.0%), from €225,447 to €157,921
- Tangible fixed assets -€58,070
down €58,070 (-20.9%), from €278,498 to €220,428
of which Furniture and vehicles: -€64,618
- Financial fixed assets -€15,720
down €15,720 (-83.0%), from €18,935 to €3,215
- Receivables within one year -€7,285
down €7,285 (-12.9%), from €56,316 to €49,031
of which Other amounts receivable: -€10,845
- Other debts +€65,534
up €65,534 (+22,639%), from €289 to €65,824
- Reserves -€57,070
down €57,070 (-14.3%), from €398,671 to €341,601
of which Distributable reserves: -€49,485
- Debts after one year -€52,398
down €52,398 (-43.4%), from €120,631 to €68,233
- Trade debts +€15,167
up €15,167 (+127%), from €11,902 to €27,069
- Current portion of long-term debt +€9,225
up €9,225 (+17.8%), from €51,863 to €61,088
- Gross operating margin +€33,322
up €33,322 (+17.3%), from €192,074 to €225,396
- Other operating charges +€23,778
up €23,778 (+210%), from €11,333 to €35,111
- Depreciation +€20,243
up €20,243 (+34.5%), from €58,707 to €78,950
- Financial income +€19,469
up €19,469 (+238%), from €8,176 to €27,645
- Financial charges +€9,134
up €9,134 (+323%), from €2,824 to €11,958
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 | €656,098 | €637,478 | -€18,621 | -2.8% |
| Fixed assets | 21/28 | €297,433 | €223,643 | -€73,790 | -24.8% |
| Tangible fixed assets | 22/27 | €278,498 | €220,428 | -€58,070 | -20.9% |
| Land and buildings | 22 | €16,456 | €6,371 | -€10,085 | -61.3% |
| Furniture and vehicles | 24 | €262,042 | €197,424 | -€64,618 | -24.7% |
| Leasing and similar rights | 25 | - | €16,632 | +€16,632 | |
| Financial fixed assets | 28 | €18,935 | €3,215 | -€15,720 | -83.0% |
| Current assets | 29/58 | €358,665 | €413,835 | +€55,169 | +15.4% |
| Amounts receivable within one year | 40/41 | €56,316 | €49,031 | -€7,285 | -12.9% |
| Trade receivables | 40 | €34,124 | €37,684 | +€3,560 | +10.4% |
| Other amounts receivable | 41 | €22,192 | €11,347 | -€10,845 | -48.9% |
| Current investments | 50/53 | €225,447 | €157,921 | -€67,526 | -30.0% |
| Cash at bank and in hand | 54/58 | €18,526 | €142,458 | +€123,932 | +669% |
| Deferred charges and accrued income | 490/1 | €58,375 | €64,425 | +€6,049 | +10.4% |
| Total equity and liabilities | 10/49 | €656,098 | €637,478 | -€18,621 | -2.8% |
| Equity | 10/15 | €404,871 | €347,801 | -€57,070 | -14.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €398,671 | €341,601 | -€57,070 | -14.3% |
| Non-distributable reserves | 130/1 | €9,444 | €1,859 | -€7,585 | -80.3% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Other | 1319 | €7,585 | - | -€7,585 | |
| Distributable reserves | 133 | €389,227 | €339,742 | -€49,485 | -12.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €251,228 | €289,677 | +€38,449 | +15.3% |
| Amounts payable after more than one year | 17 | €120,631 | €68,233 | -€52,398 | -43.4% |
| Financial debts | 170/4 | €120,631 | €68,233 | -€52,398 | -43.4% |
| Amounts payable within one year | 42/48 | €80,596 | €171,444 | +€90,847 | +113% |
| Current portion of amounts payable after more than one year | 42 | €51,863 | €61,088 | +€9,225 | +17.8% |
| Trade debts | 44 | €11,902 | €27,069 | +€15,167 | +127% |
| Suppliers | 440/4 | €11,902 | €27,069 | +€15,167 | +127% |
| Taxes, remuneration and social security | 45 | €16,541 | €17,463 | +€922 | +5.6% |
| Taxes | 450/3 | €8,392 | €8,436 | +€44 | +0.5% |
| Remuneration and social security | 454/9 | €8,149 | €9,027 | +€878 | +10.8% |
| Other amounts payable | 47/48 | €289 | €65,824 | +€65,534 | +22,639% |
| Accrued charges and deferred income | 492/3 | €50,000 | €50,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €79,645 | €79,950 | +€304 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,707 | €78,950 | +€20,243 | +34.5% |
| Other operating charges | 640/8 | €11,333 | €35,111 | +€23,778 | +210% |
| Gross operating margin | 9900 | €192,074 | €225,396 | +€33,322 | +17.3% |
| Operating profit (loss) | 9901 | €42,389 | €31,386 | -€11,003 | -26.0% |
| Financial income | 75/76B | €8,176 | €27,645 | +€19,469 | +238% |
| Recurring financial income | 75 | €8,176 | €27,645 | +€19,469 | +238% |
| Financial charges | 65/66B | €2,824 | €11,958 | +€9,134 | +323% |
| Recurring financial charges | 65 | €2,824 | €11,958 | +€9,134 | +323% |
| Profit (loss) for the period before taxes | 9903 | €47,740 | €47,073 | -€667 | -1.4% |
| Income taxes | 67/77 | €15,320 | €15,025 | -€295 | -1.9% |
| Profit (loss) for the period | 9904 | €32,420 | €32,048 | -€372 | -1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €32,420 | €32,048 | -€372 | -1.1% |
Source: filed annual accounts (NBB), financial 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 November 2026 via checked.be.