I-CYA: 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.
I-CYA
Largest movements
- Receivables after one year -€7,957
no longer reported in 2025 (was €7,957)
- Receivables within one year -€1,714
down €1,714 (-10.9%), from €15,708 to €13,995
- Other debts -€8,305
down €8,305 (-53.5%), from €15,518 to €7,213
- Debts after one year -€906
no longer reported in 2025 (was €906)
- Trade debts -€551
no longer reported in 2025 (was €551)
- Gross operating margin +€1,228
no longer reported in 2025 (was -€1,228)
- Financial income +€391
up €391 (+100%), from €389 to €780
- Financial charges +€154
up €154 (+300%), from €51 to €205
- Other operating charges +€114
up €114 (+22.6%), from €505 to €620
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.
Derived cash bridge
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 | €25,890 | €16,165 | -€9,725 | -37.6% |
| Fixed assets | 21/28 | €2,170 | €2,170 | = | 0.0% |
| Financial fixed assets | 28 | €2,170 | €2,170 | = | 0.0% |
| Current assets | 29/58 | €23,720 | €13,995 | -€9,725 | -41.0% |
| Amounts receivable after more than one year | 29 | €7,957 | - | -€7,957 | |
| Other amounts receivable | 291 | €7,957 | - | -€7,957 | |
| Amounts receivable within one year | 40/41 | €15,708 | €13,995 | -€1,714 | -10.9% |
| Other amounts receivable | 41 | €15,708 | €13,995 | -€1,714 | -10.9% |
| Cash at bank and in hand | 54/58 | €54 | €0 | -€54 | -99.4% |
| Total equity and liabilities | 10/49 | €25,890 | €16,165 | -€9,725 | -37.6% |
| Equity | 10/15 | €8,527 | €8,482 | -€45 | -0.5% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Contributions outside capital | 11 | €20,460 | €20,460 | = | 0.0% |
| Other | 1109/19 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,933 | -€11,978 | -€45 | -0.4% |
| Amounts payable | 17/49 | €17,363 | €7,683 | -€9,679 | -55.7% |
| Amounts payable after more than one year | 17 | €906 | - | -€906 | |
| Other amounts payable | 178/9 | €906 | - | -€906 | |
| Amounts payable within one year | 42/48 | €16,069 | €7,213 | -€8,856 | -55.1% |
| Trade debts | 44 | €551 | - | -€551 | |
| Suppliers | 440/4 | €551 | - | -€551 | |
| Other amounts payable | 47/48 | €15,518 | €7,213 | -€8,305 | -53.5% |
| Accrued charges and deferred income | 492/3 | €387 | €470 | +€83 | +21.5% |
| Other operating charges | 640/8 | €505 | €620 | +€114 | +22.6% |
| Gross operating margin | 9900 | -€1,228 | - | +€1,228 | |
| Operating profit (loss) | 9901 | -€1,733 | -€620 | +€1,114 | +64.2% |
| Financial income | 75/76B | €389 | €780 | +€391 | +100% |
| Recurring financial income | 75 | €389 | €780 | +€391 | +100% |
| Financial charges | 65/66B | €51 | €205 | +€154 | +300% |
| Recurring financial charges | 65 | €51 | €205 | +€154 | +300% |
| Profit (loss) for the period before taxes | 9903 | -€1,396 | -€45 | +€1,350 | +96.7% |
| Profit (loss) for the period | 9904 | -€1,396 | -€45 | +€1,350 | +96.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,396 | -€45 | +€1,350 | +96.7% |
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 22 October 2026 via checked.be.