CYBELLA: what changed
Two fiscal 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.
CYBELLA
Largest movements
- Cash -€4,410
down €4,410 (-29.9%), from €14,733 to €10,323
mainly Tax, wage and social debts (-€4,979) and Net result for the year (-€3,541)
- Intangible fixed assets -€2,625
no longer reported in 2025 (was €2,625)
- Stocks and contracts -€912
down €912 (-11.4%), from €7,971 to €7,059
- Tangible fixed assets -€684
down €684 (-26.0%), from €2,627 to €1,943
- Tax, wage and social debts -€4,979
down €4,979 (-63.1%), from €7,892 to €2,913
of which Remuneration and social security: -€4,959
- Profit (loss) carried forward -€3,541
down €3,541 (-33.5%), from -€10,578 to -€14,119
- Depreciation -€7,849
down €7,849 (-70.3%), from €11,158 to €3,309
- Gross operating margin -€5,102
down €5,102 (-66.2%), from €7,705 to €2,603
- Financial charges +€100
up €100 (+33.2%), from €301 to €401
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 | €31,753 | €23,147 | -€8,606 | -27.1% |
| Fixed assets | 21/28 | €7,752 | €4,443 | -€3,309 | -42.7% |
| Intangible fixed assets | 21 | €2,625 | - | -€2,625 | |
| Tangible fixed assets | 22/27 | €2,627 | €1,943 | -€684 | -26.0% |
| Plant, machinery and equipment | 23 | €2,627 | €1,943 | -€684 | -26.0% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €24,001 | €18,704 | -€5,297 | -22.1% |
| Stocks and contracts in progress | 3 | €7,971 | €7,059 | -€912 | -11.4% |
| Stocks | 30/36 | €7,971 | €7,059 | -€912 | -11.4% |
| Amounts receivable within one year | 40/41 | €26 | €6 | -€20 | -76.9% |
| Other amounts receivable | 41 | €26 | €6 | -€20 | -76.9% |
| Cash at bank and in hand | 54/58 | €14,733 | €10,323 | -€4,410 | -29.9% |
| Deferred charges and accrued income | 490/1 | €1,271 | €1,316 | +€45 | +3.5% |
| Total equity and liabilities | 10/49 | €31,753 | €23,147 | -€8,606 | -27.1% |
| Equity | 10/15 | €12,322 | €8,781 | -€3,541 | -28.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,300 | €4,300 | = | 0.0% |
| Distributable reserves | 133 | €4,300 | €4,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,578 | -€14,119 | -€3,541 | -33.5% |
| Amounts payable | 17/49 | €19,431 | €14,366 | -€5,065 | -26.1% |
| Amounts payable within one year | 42/48 | €19,431 | €14,366 | -€5,065 | -26.1% |
| Trade debts | 44 | €6,816 | €6,792 | -€24 | -0.4% |
| Suppliers | 440/4 | €6,816 | €6,792 | -€24 | -0.4% |
| Taxes, remuneration and social security | 45 | €7,892 | €2,913 | -€4,979 | -63.1% |
| Taxes | 450/3 | €2,933 | €2,913 | -€20 | -0.7% |
| Remuneration and social security | 454/9 | €4,959 | - | -€4,959 | |
| Other amounts payable | 47/48 | €4,723 | €4,661 | -€62 | -1.3% |
| Remuneration, social security and pensions | 62 | €47 | - | -€47 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,158 | €3,309 | -€7,849 | -70.3% |
| Other operating charges | 640/8 | €2,363 | €2,434 | +€71 | +3.0% |
| Gross operating margin | 9900 | €7,705 | €2,603 | -€5,102 | -66.2% |
| Operating profit (loss) | 9901 | -€5,863 | -€3,140 | +€2,723 | +46.4% |
| Financial charges | 65/66B | €301 | €401 | +€100 | +33.2% |
| Recurring financial charges | 65 | €301 | €401 | +€100 | +33.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,164 | -€3,541 | +€2,623 | +42.6% |
| Profit (loss) for the period | 9904 | -€6,164 | -€3,541 | +€2,623 | +42.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,164 | -€3,541 | +€2,623 | +42.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.