CYTUS: 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.
CYTUS
Largest movements
- Stocks and contracts +€65,998
up €65,998 (+53.6%), from €123,059 to €189,057
- Tangible fixed assets -€15,915
down €15,915 (-36.5%), from €43,566 to €27,651
of which Furniture and vehicles: -€15,732
- Cash +€15,114
up €15,114 (+15.3%), from €98,871 to €113,985
mainly Net result for the year (+€59,872) and Depreciation (+€15,915)
- Receivables within one year -€8,757
down €8,757 (-77.2%), from €11,345 to €2,588
of which Trade receivables: -€7,497
- Profit (loss) carried forward +€59,872
up €59,872 (+20.2%), from -€296,624 to -€236,751
- Financial charges -€10,399
down €10,399 (-99.1%), from €10,495 to €97
- Gross operating margin -€5,335
down €5,335 (-6.4%), from €82,805 to €77,470
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 | €327,345 | €383,792 | +€56,447 | +17.2% |
| Fixed assets | 21/28 | €43,566 | €27,651 | -€15,915 | -36.5% |
| Tangible fixed assets | 22/27 | €43,566 | €27,651 | -€15,915 | -36.5% |
| Plant, machinery and equipment | 23 | €681 | €498 | -€183 | -26.9% |
| Furniture and vehicles | 24 | €42,885 | €27,153 | -€15,732 | -36.7% |
| Current assets | 29/58 | €283,779 | €356,141 | +€72,362 | +25.5% |
| Stocks and contracts in progress | 3 | €123,059 | €189,057 | +€65,998 | +53.6% |
| Stocks | 30/36 | €123,059 | €189,057 | +€65,998 | +53.6% |
| Amounts receivable within one year | 40/41 | €11,345 | €2,588 | -€8,757 | -77.2% |
| Trade receivables | 40 | €8,357 | €860 | -€7,497 | -89.7% |
| Other amounts receivable | 41 | €2,988 | €1,728 | -€1,260 | -42.2% |
| Current investments | 50/53 | €49,843 | €49,843 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €98,871 | €113,985 | +€15,114 | +15.3% |
| Deferred charges and accrued income | 490/1 | €661 | €668 | +€7 | +1.0% |
| Total equity and liabilities | 10/49 | €327,345 | €383,792 | +€56,447 | +17.2% |
| Equity | 10/15 | €63,376 | €123,249 | +€59,872 | +94.5% |
| Contributions | 10/11 | €360,000 | €360,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€296,624 | -€236,751 | +€59,872 | +20.2% |
| Amounts payable | 17/49 | €263,968 | €260,543 | -€3,426 | -1.3% |
| Amounts payable after more than one year | 17 | €260,000 | €260,000 | = | 0.0% |
| Financial debts | 170/4 | €260,000 | €260,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,968 | €543 | -€3,426 | -86.3% |
| Trade debts | 44 | €545 | €543 | -€2 | -0.3% |
| Suppliers | 440/4 | €545 | €543 | -€2 | -0.3% |
| Taxes, remuneration and social security | 45 | €3,424 | - | -€3,424 | |
| Taxes | 450/3 | €3,424 | - | -€3,424 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,439 | €15,915 | -€524 | -3.2% |
| Other operating charges | 640/8 | €1,399 | €1,438 | +€39 | +2.8% |
| Gross operating margin | 9900 | €82,805 | €77,470 | -€5,335 | -6.4% |
| Operating profit (loss) | 9901 | €64,967 | €60,116 | -€4,850 | -7.5% |
| Financial income | 75/76B | €120 | €121 | +€0 | +0.3% |
| Recurring financial income | 75 | €120 | €121 | +€0 | +0.3% |
| Financial charges | 65/66B | €10,495 | €97 | -€10,399 | -99.1% |
| Recurring financial charges | 65 | €10,495 | €97 | -€10,399 | -99.1% |
| Profit (loss) for the period before taxes | 9903 | €54,592 | €60,140 | +€5,549 | +10.2% |
| Income taxes | 67/77 | €287 | €268 | -€19 | -6.5% |
| Profit (loss) for the period | 9904 | €54,305 | €59,872 | +€5,567 | +10.3% |
| Profit (loss) for the period to be appropriated | 9905 | €54,305 | €59,872 | +€5,567 | +10.3% |
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 11 October 2026 via checked.be.