CYBER TECHNOLOGY: 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.
CYBER TECHNOLOGY
Largest movements
- Tangible fixed assets -€16,989
down €16,989 (-42.5%), from €39,984 to €22,995
- Cash +€11,525
up €11,525 (+57.8%), from €19,927 to €31,453
mainly Depreciation (+€20,075) and Other debts (+€6,020)
- Receivables within one year -€1,689
down €1,689 (-17.4%), from €9,704 to €8,015
of which Other amounts receivable: -€927
- Contributions -€6,500
down €6,500 (-32.5%), from €20,000 to €13,500
- Other debts +€6,020
up €6,020 (+60.0%), from €10,036 to €16,056
- Profit (loss) carried forward -€5,699
down €5,699 (-75.0%), from €7,595 to €1,896
- Current portion of long-term debt -€3,536
down €3,536 (-100.0%), from €3,536 to €0
- Tax, wage and social debts +€1,594
up €1,594 (+19.4%), from €8,222 to €9,817
- Gross operating margin -€5,271
down €5,271 (-14.8%), from €35,606 to €30,336
- Depreciation -€4,502
down €4,502 (-18.3%), from €24,577 to €20,075
- Financial charges -€1,002
down €1,002 (-31.2%), from €3,207 to €2,205
- Financial income +€472
up €472 (+141.4%), from €334 to €806
- Taxes +€360
up €360 (+11.4%), from €3,148 to €3,508
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 | €72,222 | €64,781 | -€7,441 | -10.3% |
| Fixed assets | 21/28 | €39,984 | €22,995 | -€16,989 | -42.5% |
| Tangible fixed assets | 22/27 | €39,984 | €22,995 | -€16,989 | -42.5% |
| Furniture and vehicles | 24 | €39,984 | €22,995 | -€16,989 | -42.5% |
| Current assets | 29/58 | €32,238 | €41,786 | +€9,548 | +29.6% |
| Stocks and contracts in progress | 3 | €1,585 | €1,721 | +€136 | +8.6% |
| Stocks | 30/36 | €1,585 | €1,721 | +€136 | +8.6% |
| Amounts receivable within one year | 40/41 | €9,704 | €8,015 | -€1,689 | -17.4% |
| Trade receivables | 40 | €8,776 | €8,015 | -€762 | -8.7% |
| Other amounts receivable | 41 | €927 | €0 | -€927 | -100.0% |
| Cash at bank and in hand | 54/58 | €19,927 | €31,453 | +€11,525 | +57.8% |
| Deferred charges and accrued income | 490/1 | €1,022 | €598 | -€424 | -41.5% |
| Total equity and liabilities | 10/49 | €72,222 | €64,781 | -€7,441 | -10.3% |
| Equity | 10/15 | €48,345 | €36,146 | -€12,199 | -25.2% |
| Contributions | 10/11 | €20,000 | €13,500 | -€6,500 | -32.5% |
| Reserves | 13 | €20,750 | €20,750 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €20,750 | €20,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,595 | €1,896 | -€5,699 | -75.0% |
| Amounts payable | 17/49 | €23,877 | €28,635 | +€4,758 | +19.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €22,945 | €27,643 | +€4,698 | +20.5% |
| Current portion of amounts payable after more than one year | 42 | €3,536 | €0 | -€3,536 | -100.0% |
| Trade debts | 44 | €1,151 | €1,771 | +€620 | +53.9% |
| Suppliers | 440/4 | €1,151 | €1,771 | +€620 | +53.9% |
| Taxes, remuneration and social security | 45 | €8,222 | €9,817 | +€1,594 | +19.4% |
| Taxes | 450/3 | €8,222 | €9,817 | +€1,594 | +19.4% |
| Other amounts payable | 47/48 | €10,036 | €16,056 | +€6,020 | +60.0% |
| Accrued charges and deferred income | 492/3 | €932 | €992 | +€60 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,577 | €20,075 | -€4,502 | -18.3% |
| Other operating charges | 640/8 | €937 | €1,052 | +€115 | +12.3% |
| Gross operating margin | 9900 | €35,606 | €30,336 | -€5,271 | -14.8% |
| Operating profit (loss) | 9901 | €10,093 | €9,209 | -€884 | -8.8% |
| Financial income | 75/76B | €334 | €806 | +€472 | +141.4% |
| Recurring financial income | 75 | €334 | €806 | +€472 | +141.4% |
| Financial charges | 65/66B | €3,207 | €2,205 | -€1,002 | -31.2% |
| Recurring financial charges | 65 | €3,207 | €2,205 | -€1,002 | -31.2% |
| Profit (loss) for the period before taxes | 9903 | €7,220 | €7,809 | +€590 | +8.2% |
| Income taxes | 67/77 | €3,148 | €3,508 | +€360 | +11.4% |
| Profit (loss) for the period | 9904 | €4,072 | €4,301 | +€230 | +5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,072 | €4,301 | +€230 | +5.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.