CYS CONSULT & TRADING: 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.
CYS CONSULT & TRADING
Largest movements
- Tangible fixed assets +€143,456
up €143,456 (+50.4%), from €284,621 to €428,077
of which Land and buildings: +€131,592
- Stocks and contracts -€115,980
down €115,980 (-53.4%), from €217,000 to €101,020
- Cash -€66,510
down €66,510 (-36.6%), from €181,799 to €115,288
- Receivables within one year -€41,131
down €41,131 (-11.5%), from €357,396 to €316,264
of which Other amounts receivable: -€103,074
- Trade debts -€212,403
down €212,403 (-43.3%), from €490,897 to €278,494
- Debts after one year +€70,303
up €70,303 (+61.5%), from €114,258 to €184,562
- Reserves +€41,316
up €41,316 (+21.9%), from €188,290 to €229,606
of which Distributable reserves: +€46,086
- Other debts +€39,474
up €39,474 (+60.2%), from €65,609 to €105,083
- Short-term financial debts -€13,389
down €13,389 (-94.0%), from €14,237 to €848
- Depreciation +€45,971
up €45,971 (+246%), from €18,693 to €64,663
- Financial charges +€18,515
up €18,515 (+235%), from €7,895 to €26,410
- Gross operating margin +€13,302
up €13,302 (+8.4%), from €157,603 to €170,905
- Taxes -€7,209
down €7,209 (-19.5%), from €36,991 to €29,782
- Other operating charges +€4,392
up €4,392 (+101%), from €4,343 to €8,734
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,046,528 | €969,105 | -€77,423 | -7.4% |
| Fixed assets | 21/28 | €284,621 | €428,077 | +€143,456 | +50.4% |
| Tangible fixed assets | 22/27 | €284,621 | €428,077 | +€143,456 | +50.4% |
| Land and buildings | 22 | €280,872 | €412,464 | +€131,592 | +46.9% |
| Furniture and vehicles | 24 | €3,750 | €15,614 | +€11,864 | +316% |
| Current assets | 29/58 | €761,907 | €541,028 | -€220,879 | -29.0% |
| Stocks and contracts in progress | 3 | €217,000 | €101,020 | -€115,980 | -53.4% |
| Stocks | 30/36 | €217,000 | €101,020 | -€115,980 | -53.4% |
| Amounts receivable within one year | 40/41 | €357,396 | €316,264 | -€41,131 | -11.5% |
| Trade receivables | 40 | €204,772 | €266,715 | +€61,943 | +30.2% |
| Other amounts receivable | 41 | €152,623 | €49,549 | -€103,074 | -67.5% |
| Cash at bank and in hand | 54/58 | €181,799 | €115,288 | -€66,510 | -36.6% |
| Deferred charges and accrued income | 490/1 | €5,712 | €8,455 | +€2,743 | +48.0% |
| Total equity and liabilities | 10/49 | €1,046,528 | €969,105 | -€77,423 | -7.4% |
| Equity | 10/15 | €287,738 | €329,053 | +€41,316 | +14.4% |
| Contributions | 10/11 | €47,700 | €47,700 | = | 0.0% |
| Reserves | 13 | €188,290 | €229,606 | +€41,316 | +21.9% |
| Non-distributable reserves | 130/1 | €4,770 | €0 | -€4,770 | -100% |
| Reserves not available under the articles | 1311 | €4,770 | €0 | -€4,770 | -100% |
| Distributable reserves | 133 | €183,520 | €229,606 | +€46,086 | +25.1% |
| Profit (loss) carried forward | 14 | €51,747 | €51,747 | = | 0.0% |
| Amounts payable | 17/49 | €758,790 | €640,052 | -€118,738 | -15.6% |
| Amounts payable after more than one year | 17 | €114,258 | €184,562 | +€70,303 | +61.5% |
| Financial debts | 170/4 | €114,258 | €184,562 | +€70,303 | +61.5% |
| Amounts payable within one year | 42/48 | €642,633 | €440,977 | -€201,656 | -31.4% |
| Current portion of amounts payable after more than one year | 42 | €52,072 | €49,508 | -€2,564 | -4.9% |
| Financial debts | 43 | €14,237 | €848 | -€13,389 | -94.0% |
| Credit institutions | 430/8 | €14,237 | €848 | -€13,389 | -94.0% |
| Trade debts | 44 | €490,897 | €278,494 | -€212,403 | -43.3% |
| Suppliers | 440/4 | €490,897 | €278,494 | -€212,403 | -43.3% |
| Taxes, remuneration and social security | 45 | €19,819 | €7,045 | -€12,774 | -64.5% |
| Taxes | 450/3 | €16,719 | €7,045 | -€9,674 | -57.9% |
| Remuneration and social security | 454/9 | €3,100 | €0 | -€3,100 | -100% |
| Other amounts payable | 47/48 | €65,609 | €105,083 | +€39,474 | +60.2% |
| Accrued charges and deferred income | 492/3 | €1,898 | €14,513 | +€12,615 | +665% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,693 | €64,663 | +€45,971 | +246% |
| Other operating charges | 640/8 | €4,343 | €8,734 | +€4,392 | +101% |
| Gross operating margin | 9900 | €157,603 | €170,905 | +€13,302 | +8.4% |
| Operating profit (loss) | 9901 | €134,567 | €97,507 | -€37,060 | -27.5% |
| Financial income | 75/76B | €107 | €0 | -€107 | -100% |
| Recurring financial income | 75 | €107 | €0 | -€107 | -100% |
| Financial charges | 65/66B | €7,895 | €26,410 | +€18,515 | +235% |
| Recurring financial charges | 65 | €7,895 | €26,410 | +€18,515 | +235% |
| Profit (loss) for the period before taxes | 9903 | €126,780 | €71,097 | -€55,682 | -43.9% |
| Income taxes | 67/77 | €36,991 | €29,782 | -€7,209 | -19.5% |
| Profit (loss) for the period | 9904 | €89,789 | €41,316 | -€48,473 | -54.0% |
| Profit (loss) for the period to be appropriated | 9905 | €89,789 | €41,316 | -€48,473 | -54.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.