CYTOU: 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.
CYTOU
Largest movements
- Receivables within one year +€54,990
up €54,990 (+1010.3%), from €5,443 to €60,433
of which Other amounts receivable: +€49,547
- Current investments -€44,727
down €44,727 (-4.0%), from €1.1m to €1.1m
- Cash +€25,442
up €25,442 (+55.2%), from €46,099 to €71,541
mainly Current investments (+€44,727) and Net result for the year (+€28,767)
- Profit (loss) carried forward +€28,767
up €28,767 (+7.9%), from €365,074 to €393,840
- Financial income +€35,572
up €35,572 (+75.2%), from €47,313 to €82,885
- Taxes +€10,341
up €10,341 (+365.8%), from €2,827 to €13,168
- Gross operating margin +€2,035
up €2,035 (+9.2%), from -€22,215 to -€20,180
- Financial charges -€1,799
down €1,799 (-9.0%), from €19,931 to €18,132
- Other operating charges -€340
down €340 (-11.4%), from €2,978 to €2,638
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 | €1,168,807 | €1,204,511 | +€35,705 | +3.1% |
| Current assets | 29/58 | €1,168,807 | €1,204,511 | +€35,705 | +3.1% |
| Amounts receivable within one year | 40/41 | €5,443 | €60,433 | +€54,990 | +1010.3% |
| Trade receivables | 40 | - | €5,443 | +€5,443 | |
| Other amounts receivable | 41 | €5,443 | €54,990 | +€49,547 | +910.3% |
| Current investments | 50/53 | €1,117,264 | €1,072,537 | -€44,727 | -4.0% |
| Cash at bank and in hand | 54/58 | €46,099 | €71,541 | +€25,442 | +55.2% |
| Total equity and liabilities | 10/49 | €1,168,807 | €1,204,511 | +€35,705 | +3.1% |
| Equity | 10/15 | €1,168,074 | €1,196,840 | +€28,767 | +2.5% |
| Contributions | 10/11 | €730,000 | €730,000 | = | 0.0% |
| Reserves | 13 | €73,000 | €73,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €73,000 | €73,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €73,000 | €73,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €365,074 | €393,840 | +€28,767 | +7.9% |
| Amounts payable | 17/49 | €733 | €7,671 | +€6,938 | +946.4% |
| Amounts payable within one year | 42/48 | €733 | €7,671 | +€6,938 | +946.4% |
| Trade debts | 44 | €66 | €1,242 | +€1,176 | +1786.8% |
| Suppliers | 440/4 | €66 | €1,242 | +€1,176 | +1786.8% |
| Taxes, remuneration and social security | 45 | - | €6,429 | +€6,429 | |
| Taxes | 450/3 | - | €6,429 | +€6,429 | |
| Other amounts payable | 47/48 | €667 | - | -€667 | |
| Other operating charges | 640/8 | €2,978 | €2,638 | -€340 | -11.4% |
| Gross operating margin | 9900 | -€22,215 | -€20,180 | +€2,035 | +9.2% |
| Operating profit (loss) | 9901 | -€25,192 | -€22,818 | +€2,374 | +9.4% |
| Financial income | 75/76B | €47,313 | €82,885 | +€35,572 | +75.2% |
| Recurring financial income | 75 | €47,313 | €82,885 | +€35,572 | +75.2% |
| Financial charges | 65/66B | €19,931 | €18,132 | -€1,799 | -9.0% |
| Recurring financial charges | 65 | €19,931 | €18,132 | -€1,799 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | €2,190 | €41,935 | +€39,745 | +1815.2% |
| Income taxes | 67/77 | €2,827 | €13,168 | +€10,341 | +365.8% |
| Profit (loss) for the period | 9904 | -€637 | €28,767 | +€29,404 | |
| Profit (loss) for the period to be appropriated | 9905 | -€637 | €28,767 | +€29,404 |
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 10 October 2026 via checked.be.