CIPRESSA: 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.
CIPRESSA
Largest movements
- Tangible fixed assets -€41,943
down €41,943 (-3.8%), from €1.1m to €1.1m
- Cash +€21,598
up €21,598 (+373%), from €5,789 to €27,387
mainly Depreciation (+€52,287) and Trade debts (+€11,018)
- Debts after one year -€40,888
down €40,888 (-8.8%), from €465,856 to €424,967
of which Other amounts payable: -€34,222
- Financial income +€1,149
new in 2025: €1,149
- Depreciation -€877
down €877 (-1.7%), from €53,165 to €52,287
- Financial charges -€669
down €669 (-47.0%), from €1,424 to €755
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 | €1,116,299 | €1,095,798 | -€20,500 | -1.8% |
| Fixed assets | 21/28 | €1,107,242 | €1,065,299 | -€41,943 | -3.8% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €1,107,242 | €1,065,299 | -€41,943 | -3.8% |
| Land and buildings | 22 | €1,107,242 | €1,065,299 | -€41,943 | -3.8% |
| Current assets | 29/58 | €9,057 | €30,499 | +€21,442 | +237% |
| Amounts receivable within one year | 40/41 | - | €2,018 | +€2,018 | |
| Trade receivables | 40 | - | €2,018 | +€2,018 | |
| Cash at bank and in hand | 54/58 | €5,789 | €27,387 | +€21,598 | +373% |
| Deferred charges and accrued income | 490/1 | €3,268 | €1,094 | -€2,173 | -66.5% |
| Total equity and liabilities | 10/49 | €1,116,299 | €1,095,798 | -€20,500 | -1.8% |
| Equity | 10/15 | €629,306 | €639,136 | +€9,830 | +1.6% |
| Contributions | 10/11 | €570,500 | €570,500 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,806 | €54,682 | +€876 | +1.6% |
| Investment grants | 15 | - | €8,954 | +€8,954 | |
| Provisions and deferred taxes | 16 | - | €2,985 | +€2,985 | |
| Deferred taxes | 168 | - | €2,985 | +€2,985 | |
| Amounts payable | 17/49 | €486,993 | €453,678 | -€33,315 | -6.8% |
| Amounts payable after more than one year | 17 | €465,856 | €424,967 | -€40,888 | -8.8% |
| Financial debts | 170/4 | €6,667 | €0 | -€6,667 | -100% |
| Other amounts payable | 178/9 | €459,189 | €424,967 | -€34,222 | -7.5% |
| Amounts payable within one year | 42/48 | €20,728 | €26,601 | +€5,873 | +28.3% |
| Current portion of amounts payable after more than one year | 42 | €13,333 | €6,667 | -€6,667 | -50.0% |
| Trade debts | 44 | €995 | €12,012 | +€11,018 | +1,108% |
| Suppliers | 440/4 | €995 | €12,012 | +€11,018 | +1,108% |
| Other amounts payable | 47/48 | €6,400 | €7,922 | +€1,522 | +23.8% |
| Accrued charges and deferred income | 492/3 | €409 | €2,109 | +€1,701 | +416% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,165 | €52,287 | -€877 | -1.7% |
| Other operating charges | 640/8 | €8,525 | €8,773 | +€248 | +2.9% |
| Gross operating margin | 9900 | €61,741 | €61,159 | -€581 | -0.9% |
| Operating profit (loss) | 9901 | €51 | €99 | +€48 | +94.5% |
| Financial income | 75/76B | - | €1,149 | +€1,149 | |
| Recurring financial income | 75 | - | €1,149 | +€1,149 | |
| Financial charges | 65/66B | €1,424 | €755 | -€669 | -47.0% |
| Recurring financial charges | 65 | €1,424 | €755 | -€669 | -47.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,372 | €493 | +€1,866 | |
| Transfer from deferred taxes | 780 | - | €383 | +€383 | |
| Profit (loss) for the period | 9904 | -€1,372 | €876 | +€2,249 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,372 | €876 | +€2,249 |
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 14 October 2026 via checked.be.