CYBER-ALPACA: 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.
CYBER-ALPACA
Largest movements
- Receivables within one year +€52,679
up €52,679 (+91.1%), from €57,825 to €110,504
of which Other amounts receivable: +€49,762
- Cash +€33,120
up €33,120 (+169%), from €19,578 to €52,698
mainly Net result for the year (+€81,296) and Provisions (+€4,492)
- Profit (loss) carried forward +€80,463
new in 2025: €80,463
- Provisions +€4,492
up €4,492 (+18.3%), from €24,508 to €29,001
- Gross operating margin +€28,470
up €28,470 (+26.7%), from €106,680 to €135,150
- Financial charges +€20,397
up €20,397 (+556%), from €3,671 to €24,068
- Provisions -€20,016
down €20,016 (-81.7%), from €24,508 to €4,492
- Taxes -€2,874
down €2,874 (-11.0%), from €26,184 to €23,310
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 | €82,999 | €168,202 | +€85,203 | +103% |
| Fixed assets | 21/28 | €5,034 | €4,475 | -€559 | -11.1% |
| Tangible fixed assets | 22/27 | €5,034 | €4,475 | -€559 | -11.1% |
| Furniture and vehicles | 24 | €5,034 | €4,475 | -€559 | -11.1% |
| Current assets | 29/58 | €77,965 | €163,727 | +€85,762 | +110% |
| Amounts receivable within one year | 40/41 | €57,825 | €110,504 | +€52,679 | +91.1% |
| Trade receivables | 40 | €37,294 | €40,211 | +€2,917 | +7.8% |
| Other amounts receivable | 41 | €20,531 | €70,293 | +€49,762 | +242% |
| Cash at bank and in hand | 54/58 | €19,578 | €52,698 | +€33,120 | +169% |
| Deferred charges and accrued income | 490/1 | €562 | €525 | -€37 | -6.5% |
| Total equity and liabilities | 10/49 | €82,999 | €168,202 | +€85,203 | +103% |
| Equity | 10/15 | €53,185 | €133,647 | +€80,463 | +151% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €50,185 | €50,185 | = | 0.0% |
| Distributable reserves | 133 | €50,185 | €50,185 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €80,463 | +€80,463 | |
| Provisions and deferred taxes | 16 | €24,508 | €29,001 | +€4,492 | +18.3% |
| Provisions for liabilities and charges | 160/5 | €24,508 | €29,001 | +€4,492 | +18.3% |
| Other liabilities and charges | 164/5 | €24,508 | €29,001 | +€4,492 | +18.3% |
| Amounts payable | 17/49 | €5,306 | €5,554 | +€248 | +4.7% |
| Amounts payable within one year | 42/48 | €5,306 | €5,554 | +€248 | +4.7% |
| Trade debts | 44 | €1,199 | €1,204 | +€5 | +0.4% |
| Suppliers | 440/4 | €1,199 | €1,204 | +€5 | +0.4% |
| Taxes, remuneration and social security | 45 | €3,505 | €3,767 | +€261 | +7.5% |
| Taxes | 450/3 | €3,505 | €3,767 | +€261 | +7.5% |
| Other amounts payable | 47/48 | €601 | €583 | -€18 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €910 | €1,932 | +€1,022 | +112% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €24,508 | €4,492 | -€20,016 | -81.7% |
| Other operating charges | 640/8 | €363 | €68 | -€295 | -81.4% |
| Gross operating margin | 9900 | €106,680 | €135,150 | +€28,470 | +26.7% |
| Operating profit (loss) | 9901 | €80,899 | €128,658 | +€47,759 | +59.0% |
| Financial income | 75/76B | €1 | €16 | +€15 | +3,012% |
| Recurring financial income | 75 | €1 | €16 | +€15 | +3,012% |
| Financial charges | 65/66B | €3,671 | €24,068 | +€20,397 | +556% |
| Recurring financial charges | 65 | €3,671 | €24,068 | +€20,397 | +556% |
| Profit (loss) for the period before taxes | 9903 | €77,228 | €104,606 | +€27,377 | +35.4% |
| Income taxes | 67/77 | €26,184 | €23,310 | -€2,874 | -11.0% |
| Profit (loss) for the period | 9904 | €51,044 | €81,296 | +€30,252 | +59.3% |
| Profit (loss) for the period to be appropriated | 9905 | €51,044 | €81,296 | +€30,252 | +59.3% |
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 19 October 2026 via checked.be.