Cybat Design: 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.
Cybat Design
Largest movements
- Cash +€40,285
up €40,285 (+29.9%), from €134,511 to €174,796
mainly Other debts (+€305,824) and Net result for the year (+€40,854)
- Receivables within one year -€26,008
down €26,008 (-45.3%), from €57,362 to €31,354
of which Trade receivables: -€31,171
- Current investments -€25,000
down €25,000 (-20.0%), from €125,000 to €100,000
- Tangible fixed assets -€9,233
down €9,233 (-24.4%), from €37,835 to €28,601
of which Furniture and vehicles: -€8,613
- Reserves -€312,146
down €312,146 (-99.5%), from €313,847 to €1,701
- Other debts +€305,824
up €305,824 (+6950.7%), from €4,400 to €310,224
- Tax, wage and social debts -€19,815
down €19,815 (-74.9%), from €26,456 to €6,641
of which Taxes: -€20,479
- Trade debts +€4,227
up €4,227 (+133.6%), from €3,163 to €7,390
- Gross operating margin -€46,467
down €46,467 (-41.7%), from €111,366 to €64,899
- Taxes -€7,282
down €7,282 (-34.1%), from €21,376 to €14,094
- Financial income +€1,157
up €1,157 (+32.9%), from €3,514 to €4,671
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 | €358,726 | €336,044 | -€22,683 | -6.3% |
| Fixed assets | 21/28 | €37,835 | €28,601 | -€9,233 | -24.4% |
| Tangible fixed assets | 22/27 | €37,835 | €28,601 | -€9,233 | -24.4% |
| Plant, machinery and equipment | 23 | €3,070 | €2,450 | -€620 | -20.2% |
| Furniture and vehicles | 24 | €34,765 | €26,152 | -€8,613 | -24.8% |
| Current assets | 29/58 | €320,892 | €307,442 | -€13,450 | -4.2% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €57,362 | €31,354 | -€26,008 | -45.3% |
| Trade receivables | 40 | €57,362 | €26,192 | -€31,171 | -54.3% |
| Other amounts receivable | 41 | - | €5,162 | +€5,162 | |
| Current investments | 50/53 | €125,000 | €100,000 | -€25,000 | -20.0% |
| Cash at bank and in hand | 54/58 | €134,511 | €174,796 | +€40,285 | +29.9% |
| Deferred charges and accrued income | 490/1 | €4,018 | €1,292 | -€2,726 | -67.8% |
| Total equity and liabilities | 10/49 | €358,726 | €336,044 | -€22,683 | -6.3% |
| Equity | 10/15 | €323,847 | €11,701 | -€312,146 | -96.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €313,847 | €1,701 | -€312,146 | -99.5% |
| Distributable reserves | 133 | €313,847 | €1,701 | -€312,146 | -99.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €34,880 | €324,342 | +€289,463 | +829.9% |
| Amounts payable within one year | 42/48 | €34,019 | €324,254 | +€290,236 | +853.2% |
| Trade debts | 44 | €3,163 | €7,390 | +€4,227 | +133.6% |
| Suppliers | 440/4 | €3,163 | €7,390 | +€4,227 | +133.6% |
| Taxes, remuneration and social security | 45 | €26,456 | €6,641 | -€19,815 | -74.9% |
| Taxes | 450/3 | €26,328 | €5,849 | -€20,479 | -77.8% |
| Remuneration and social security | 454/9 | €128 | €792 | +€664 | +518.8% |
| Other amounts payable | 47/48 | €4,400 | €310,224 | +€305,824 | +6950.7% |
| Accrued charges and deferred income | 492/3 | €861 | €88 | -€773 | -89.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,068 | €12,854 | +€786 | +6.5% |
| Other operating charges | 640/8 | €763 | €864 | +€101 | +13.3% |
| Non-recurring operating charges | 66A | €20 | €0 | -€20 | -100.0% |
| Gross operating margin | 9900 | €111,366 | €64,899 | -€46,467 | -41.7% |
| Operating profit (loss) | 9901 | €98,515 | €51,181 | -€47,334 | -48.0% |
| Financial income | 75/76B | €3,514 | €4,671 | +€1,157 | +32.9% |
| Recurring financial income | 75 | €3,514 | €4,671 | +€1,157 | +32.9% |
| Financial charges | 65/66B | -€105 | €903 | +€1,008 | |
| Recurring financial charges | 65 | -€105 | €903 | +€1,008 | |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €102,134 | €54,948 | -€47,186 | -46.2% |
| Income taxes | 67/77 | €21,376 | €14,094 | -€7,282 | -34.1% |
| Profit (loss) for the period | 9904 | €80,759 | €40,854 | -€39,904 | -49.4% |
| Profit (loss) for the period to be appropriated | 9905 | €80,759 | €40,854 | -€39,904 | -49.4% |
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.