CYRAN: 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.
CYRAN
Largest movements
- Cash +€30,913
up €30,913 (+55.6%), from €55,631 to €86,544
mainly Other debts (+€198,643) and Net result for the year (+€74,011)
- Tangible fixed assets -€17,701
down €17,701 (-3.5%), from €498,712 to €481,011
of which Land and buildings: -€14,525
- Receivables within one year -€11,315
down €11,315 (-98.9%), from €11,437 to €122
- Other debts +€198,643
up €198,643 (+993%), from €20,000 to €218,643
- Profit (loss) carried forward -€178,413
down €178,413 (-100%), from €178,413 to €0
- Debts after one year -€39,000
down €39,000 (-13.6%), from €286,000 to €247,000
- Tax, wage and social debts +€21,803
up €21,803 (+187%), from €11,671 to €33,475
- Accrued charges and deferred income +€7,003
up €7,003 (+105%), from €6,658 to €13,661
- Gross operating margin +€12,137
up €12,137 (+9.5%), from €127,357 to €139,494
- Financial charges +€1,577
up €1,577 (+12.4%), from €12,761 to €14,337
- Taxes +€1,504
up €1,504 (+7.8%), from €19,248 to €20,753
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 | €567,329 | €572,548 | +€5,219 | +0.9% |
| Fixed assets | 21/28 | €498,712 | €481,011 | -€17,701 | -3.5% |
| Tangible fixed assets | 22/27 | €498,712 | €481,011 | -€17,701 | -3.5% |
| Land and buildings | 22 | €422,709 | €408,184 | -€14,525 | -3.4% |
| Furniture and vehicles | 24 | €17,359 | €19,456 | +€2,097 | +12.1% |
| Other tangible fixed assets | 26 | €58,643 | €53,370 | -€5,273 | -9.0% |
| Current assets | 29/58 | €68,617 | €91,537 | +€22,920 | +33.4% |
| Amounts receivable within one year | 40/41 | €11,437 | €122 | -€11,315 | -98.9% |
| Other amounts receivable | 41 | €11,437 | €122 | -€11,315 | -98.9% |
| Current investments | 50/53 | - | €3,300 | +€3,300 | |
| Cash at bank and in hand | 54/58 | €55,631 | €86,544 | +€30,913 | +55.6% |
| Deferred charges and accrued income | 490/1 | €1,550 | €1,572 | +€22 | +1.4% |
| Total equity and liabilities | 10/49 | €567,329 | €572,548 | +€5,219 | +0.9% |
| Equity | 10/15 | €198,253 | €19,840 | -€178,413 | -90.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,240 | €1,240 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,240 | €1,240 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,240 | €1,240 | = | 0.0% |
| Profit (loss) carried forward | 14 | €178,413 | €0 | -€178,413 | -100% |
| Amounts payable | 17/49 | €369,076 | €552,708 | +€183,632 | +49.8% |
| Amounts payable after more than one year | 17 | €286,000 | €247,000 | -€39,000 | -13.6% |
| Financial debts | 170/4 | €286,000 | €247,000 | -€39,000 | -13.6% |
| Amounts payable within one year | 42/48 | €76,417 | €292,047 | +€215,630 | +282% |
| Current portion of amounts payable after more than one year | 42 | €42,250 | €35,750 | -€6,500 | -15.4% |
| Financial debts | 43 | €10 | €296 | +€286 | +2,862% |
| Credit institutions | 430/8 | €10 | €296 | +€286 | +2,862% |
| Trade debts | 44 | €2,486 | €3,883 | +€1,397 | +56.2% |
| Suppliers | 440/4 | €2,486 | €3,883 | +€1,397 | +56.2% |
| Taxes, remuneration and social security | 45 | €11,671 | €33,475 | +€21,803 | +187% |
| Taxes | 450/3 | €11,671 | €33,475 | +€21,803 | +187% |
| Other amounts payable | 47/48 | €20,000 | €218,643 | +€198,643 | +993% |
| Accrued charges and deferred income | 492/3 | €6,658 | €13,661 | +€7,003 | +105% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,809 | €27,370 | +€561 | +2.1% |
| Other operating charges | 640/8 | €2,362 | €3,023 | +€661 | +28.0% |
| Gross operating margin | 9900 | €127,357 | €139,494 | +€12,137 | +9.5% |
| Operating profit (loss) | 9901 | €98,186 | €109,101 | +€10,915 | +11.1% |
| Financial income | 75/76B | €91 | €0 | -€91 | -100% |
| Recurring financial income | 75 | €91 | €0 | -€91 | -100% |
| Financial charges | 65/66B | €12,761 | €14,337 | +€1,577 | +12.4% |
| Recurring financial charges | 65 | €12,761 | €14,337 | +€1,577 | +12.4% |
| Profit (loss) for the period before taxes | 9903 | €85,516 | €94,764 | +€9,247 | +10.8% |
| Income taxes | 67/77 | €19,248 | €20,753 | +€1,504 | +7.8% |
| Profit (loss) for the period | 9904 | €66,268 | €74,011 | +€7,743 | +11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €66,268 | €74,011 | +€7,743 | +11.7% |
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.