CYRENA: 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.
CYRENA
Largest movements
- Receivables within one year -€24,228
down €24,228 (-54.6%), from €44,348 to €20,120
of which Other amounts receivable: -€25,451
- Tangible fixed assets +€6,043
new in 2024: €6,043
- Stocks and contracts +€1,619
up €1,619 (+64.2%), from €2,521 to €4,140
- Cash +€1,604
new in 2024: €1,604
mainly Receivables within one year (+€24,228) and Trade debts (+€1,206)
- Deferred charges and accrued income -€480
no longer reported in 2024 (was €480)
- Profit (loss) carried forward -€16,648
down €16,648 (-50.3%), from €33,089 to €16,441
- Trade debts +€1,206
new in 2024: €1,206
- Gross operating margin -€11,847
down €11,847 (-200.7%), from -€5,902 to -€17,748
- Depreciation +€703
new in 2024: €703
- Financial income -€642
down €642 (-25.5%), from €2,513 to €1,872
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 | €47,349 | €31,907 | -€15,442 | -32.6% |
| Fixed assets | 21/28 | - | €6,043 | +€6,043 | |
| Tangible fixed assets | 22/27 | - | €6,043 | +€6,043 | |
| Furniture and vehicles | 24 | - | €6,043 | +€6,043 | |
| Current assets | 29/58 | €47,349 | €25,864 | -€21,486 | -45.4% |
| Stocks and contracts in progress | 3 | €2,521 | €4,140 | +€1,619 | +64.2% |
| Stocks | 30/36 | €2,521 | €4,140 | +€1,619 | +64.2% |
| Amounts receivable within one year | 40/41 | €44,348 | €20,120 | -€24,228 | -54.6% |
| Trade receivables | 40 | - | €1,223 | +€1,223 | |
| Other amounts receivable | 41 | €44,348 | €18,897 | -€25,451 | -57.4% |
| Cash at bank and in hand | 54/58 | - | €1,604 | +€1,604 | |
| Deferred charges and accrued income | 490/1 | €480 | - | -€480 | |
| Total equity and liabilities | 10/49 | €47,349 | €31,907 | -€15,442 | -32.6% |
| Equity | 10/15 | €47,349 | €30,701 | -€16,648 | -35.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,089 | €16,441 | -€16,648 | -50.3% |
| Amounts payable | 17/49 | - | €1,206 | +€1,206 | |
| Amounts payable within one year | 42/48 | - | €1,206 | +€1,206 | |
| Trade debts | 44 | - | €1,206 | +€1,206 | |
| Suppliers | 440/4 | - | €1,206 | +€1,206 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €703 | +€703 | |
| Gross operating margin | 9900 | -€5,902 | -€17,748 | -€11,847 | -200.7% |
| Operating profit (loss) | 9901 | -€5,902 | -€18,451 | -€12,550 | -212.7% |
| Financial income | 75/76B | €2,513 | €1,872 | -€642 | -25.5% |
| Recurring financial income | 75 | €2,513 | €1,872 | -€642 | -25.5% |
| Financial charges | 65/66B | - | €68 | +€68 | |
| Recurring financial charges | 65 | - | €68 | +€68 | |
| Profit (loss) for the period before taxes | 9903 | -€3,388 | -€16,648 | -€13,260 | -391.3% |
| Profit (loss) for the period | 9904 | -€3,388 | -€16,648 | -€13,260 | -391.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,388 | -€16,648 | -€13,260 | -391.3% |
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 3 October 2026 via checked.be.