CYBERCRAFT: 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.
CYBERCRAFT
Largest movements
- Cash +€17,524
up €17,524 (+33032.9%), from €53 to €17,577
mainly Net result for the year (+€26,800) and Depreciation (+€4,578)
- Receivables within one year +€11,976
up €11,976 (+99.6%), from €12,021 to €23,997
of which Trade receivables: +€6,912
- Tangible fixed assets +€3,300
up €3,300 (+44.4%), from €7,428 to €10,728
of which Furniture and vehicles: +€2,874
- Deferred charges and accrued income -€832
down €832 (-53.6%), from €1,552 to €719
- Profit (loss) carried forward +€26,800
up €26,800 (+6736.0%), from €398 to €27,198
- Trade debts +€2,162
up €2,162 (+186.9%), from €1,156 to €3,318
- Tax, wage and social debts +€1,991
up €1,991 (+12.1%), from €16,499 to €18,490
- Current portion of long-term debt +€1,015
new in 2025: €1,015
- Gross operating margin +€30,569
up €30,569 (+272.7%), from €11,208 to €41,776
- Taxes +€6,086
up €6,086 (+297.1%), from €2,048 to €8,135
- Depreciation +€1,597
up €1,597 (+53.6%), from €2,981 to €4,578
- Financial charges +€1,462
up €1,462 (+1255.1%), from €117 to €1,579
- Financial income +€439
up €439 (+58589.3%), from €1 to €440
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 | €21,053 | €53,021 | +€31,968 | +151.8% |
| Fixed assets | 21/28 | €7,428 | €10,728 | +€3,300 | +44.4% |
| Tangible fixed assets | 22/27 | €7,428 | €10,728 | +€3,300 | +44.4% |
| Plant, machinery and equipment | 23 | - | €426 | +€426 | |
| Furniture and vehicles | 24 | €7,428 | €10,302 | +€2,874 | +38.7% |
| Current assets | 29/58 | €13,625 | €42,293 | +€28,668 | +210.4% |
| Amounts receivable within one year | 40/41 | €12,021 | €23,997 | +€11,976 | +99.6% |
| Trade receivables | 40 | €8,697 | €15,609 | +€6,912 | +79.5% |
| Other amounts receivable | 41 | €3,324 | €8,388 | +€5,064 | +152.4% |
| Cash at bank and in hand | 54/58 | €53 | €17,577 | +€17,524 | +33032.9% |
| Deferred charges and accrued income | 490/1 | €1,552 | €719 | -€832 | -53.6% |
| Total equity and liabilities | 10/49 | €21,053 | €53,021 | +€31,968 | +151.8% |
| Equity | 10/15 | €3,398 | €30,198 | +€26,800 | +788.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €398 | €27,198 | +€26,800 | +6736.0% |
| Amounts payable | 17/49 | €17,655 | €22,823 | +€5,168 | +29.3% |
| Amounts payable within one year | 42/48 | €17,655 | €22,823 | +€5,168 | +29.3% |
| Current portion of amounts payable after more than one year | 42 | - | €1,015 | +€1,015 | |
| Trade debts | 44 | €1,156 | €3,318 | +€2,162 | +186.9% |
| Suppliers | 440/4 | €1,156 | €3,318 | +€2,162 | +186.9% |
| Taxes, remuneration and social security | 45 | €16,499 | €18,490 | +€1,991 | +12.1% |
| Taxes | 450/3 | €16,499 | €18,490 | +€1,991 | +12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,981 | €4,578 | +€1,597 | +53.6% |
| Other operating charges | 640/8 | €811 | €1,125 | +€314 | +38.8% |
| Gross operating margin | 9900 | €11,208 | €41,776 | +€30,569 | +272.7% |
| Operating profit (loss) | 9901 | €7,416 | €36,073 | +€28,657 | +386.4% |
| Financial income | 75/76B | €1 | €440 | +€439 | +58589.3% |
| Recurring financial income | 75 | €1 | €440 | +€439 | +58589.3% |
| Financial charges | 65/66B | €117 | €1,579 | +€1,462 | +1255.1% |
| Recurring financial charges | 65 | €117 | €1,579 | +€1,462 | +1255.1% |
| Profit (loss) for the period before taxes | 9903 | €7,300 | €34,934 | +€27,634 | +378.5% |
| Income taxes | 67/77 | €2,048 | €8,135 | +€6,086 | +297.1% |
| Profit (loss) for the period | 9904 | €5,252 | €26,800 | +€21,548 | +410.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,252 | €26,800 | +€21,548 | +410.3% |
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 9 October 2026 via checked.be.