Cyva: 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.
Cyva
Largest movements
- Receivables within one year -€7,789
down €7,789 (-79.1%), from €9,845 to €2,055
of which Other amounts receivable: -€6,138
- Cash +€5,073
up €5,073 (+15.4%), from €32,852 to €37,925
mainly Net result for the year (+€37,264) and Receivables within one year (+€7,789)
- Intangible fixed assets -€3,722
down €3,722 (-60.7%), from €6,128 to €2,407
- Tangible fixed assets +€2,595
up €2,595 (+3560.8%), from €73 to €2,668
of which Other tangible fixed assets: +€2,668
- Reserves -€6,628
down €6,628 (-21.9%), from €30,328 to €23,699
- Tax, wage and social debts +€4,015
up €4,015 (+32.4%), from €12,376 to €16,391
- Other debts -€1,920
down €1,920 (-86.5%), from €2,220 to €300
- Gross operating margin +€23,347
up €23,347 (+71.9%), from €32,478 to €55,825
- Taxes +€4,495
up €4,495 (+62.7%), from €7,168 to €11,663
- Other operating charges +€1,064
up €1,064 (+159.4%), from €668 to €1,732
- Financial charges +€670
up €670 (+64.8%), from €1,035 to €1,705
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 | €49,659 | €45,495 | -€4,163 | -8.4% |
| Fixed assets | 21/28 | €6,301 | €5,175 | -€1,127 | -17.9% |
| Intangible fixed assets | 21 | €6,128 | €2,407 | -€3,722 | -60.7% |
| Tangible fixed assets | 22/27 | €73 | €2,668 | +€2,595 | +3560.8% |
| Furniture and vehicles | 24 | €73 | €0 | -€73 | -100.0% |
| Other tangible fixed assets | 26 | - | €2,668 | +€2,668 | |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €43,358 | €40,321 | -€3,037 | -7.0% |
| Amounts receivable within one year | 40/41 | €9,845 | €2,055 | -€7,789 | -79.1% |
| Trade receivables | 40 | €3,170 | €1,518 | -€1,652 | -52.1% |
| Other amounts receivable | 41 | €6,675 | €537 | -€6,138 | -91.9% |
| Cash at bank and in hand | 54/58 | €32,852 | €37,925 | +€5,073 | +15.4% |
| Deferred charges and accrued income | 490/1 | €661 | €340 | -€321 | -48.5% |
| Total equity and liabilities | 10/49 | €49,659 | €45,495 | -€4,163 | -8.4% |
| Equity | 10/15 | €33,328 | €26,699 | -€6,628 | -19.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €30,328 | €23,699 | -€6,628 | -21.9% |
| Distributable reserves | 133 | €30,328 | €23,699 | -€6,628 | -21.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €16,331 | €18,796 | +€2,465 | +15.1% |
| Amounts payable within one year | 42/48 | €15,402 | €17,867 | +€2,465 | +16.0% |
| Trade debts | 44 | €805 | €1,176 | +€370 | +46.0% |
| Suppliers | 440/4 | €805 | €1,176 | +€370 | +46.0% |
| Taxes, remuneration and social security | 45 | €12,376 | €16,391 | +€4,015 | +32.4% |
| Taxes | 450/3 | €12,376 | €16,391 | +€4,015 | +32.4% |
| Other amounts payable | 47/48 | €2,220 | €300 | -€1,920 | -86.5% |
| Accrued charges and deferred income | 492/3 | €930 | €930 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,063 | €4,005 | -€58 | -1.4% |
| Other operating charges | 640/8 | €668 | €1,732 | +€1,064 | +159.4% |
| Gross operating margin | 9900 | €32,478 | €55,825 | +€23,347 | +71.9% |
| Operating profit (loss) | 9901 | €27,747 | €50,088 | +€22,341 | +80.5% |
| Financial income | 75/76B | €268 | €544 | +€276 | +103.0% |
| Recurring financial income | 75 | €268 | €544 | +€276 | +103.0% |
| Financial charges | 65/66B | €1,035 | €1,705 | +€670 | +64.8% |
| Recurring financial charges | 65 | €1,035 | €1,705 | +€670 | +64.8% |
| Profit (loss) for the period before taxes | 9903 | €26,980 | €48,927 | +€21,947 | +81.3% |
| Income taxes | 67/77 | €7,168 | €11,663 | +€4,495 | +62.7% |
| Profit (loss) for the period | 9904 | €19,813 | €37,264 | +€17,452 | +88.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,813 | €37,264 | +€17,452 | +88.1% |
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 12 October 2026 via checked.be.