CYBERJ: 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.
CYBERJ
Largest movements
- Receivables within one year -€24,775
down €24,775 (-45.5%), from €54,466 to €29,691
of which Trade receivables: -€19,307
- Tangible fixed assets -€3,833
down €3,833 (-26.1%), from €14,669 to €10,836
- Cash +€2,597
up €2,597 (+47.9%), from €5,428 to €8,025
mainly Other debts (+€29,000) and Receivables within one year (+€24,775)
- Other debts +€29,000
up €29,000, from €0 to €29,000
- Profit (loss) carried forward -€23,262
down €23,262, from €13,140 to -€10,122
- Trade debts -€17,217
down €17,217 (-74.7%), from €23,038 to €5,821
- Tax, wage and social debts -€9,024
down €9,024 (-78.5%), from €11,496 to €2,473
of which Taxes: -€11,253
- Current portion of long-term debt -€5,883
down €5,883 (-100.0%), from €5,883 to €0
- Gross operating margin -€41,364
down €41,364, from €26,078 to -€15,287
- Taxes -€6,402
down €6,402 (-96.3%), from €6,646 to €243
- Other operating charges +€400
up €400 (+143.8%), from €278 to €679
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 | €76,510 | €50,124 | -€26,386 | -34.5% |
| Fixed assets | 21/28 | €14,669 | €10,836 | -€3,833 | -26.1% |
| Tangible fixed assets | 22/27 | €14,669 | €10,836 | -€3,833 | -26.1% |
| Furniture and vehicles | 24 | €14,669 | €10,836 | -€3,833 | -26.1% |
| Current assets | 29/58 | €61,841 | €39,288 | -€22,553 | -36.5% |
| Amounts receivable within one year | 40/41 | €54,466 | €29,691 | -€24,775 | -45.5% |
| Trade receivables | 40 | €27,947 | €8,640 | -€19,307 | -69.1% |
| Other amounts receivable | 41 | €26,519 | €21,051 | -€5,468 | -20.6% |
| Cash at bank and in hand | 54/58 | €5,428 | €8,025 | +€2,597 | +47.9% |
| Deferred charges and accrued income | 490/1 | €1,947 | €1,572 | -€375 | -19.3% |
| Total equity and liabilities | 10/49 | €76,510 | €50,124 | -€26,386 | -34.5% |
| Equity | 10/15 | €36,093 | €12,831 | -€23,262 | -64.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €17,953 | €17,953 | = | 0.0% |
| Distributable reserves | 133 | €17,953 | €17,953 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,140 | -€10,122 | -€23,262 | |
| Amounts payable | 17/49 | €40,418 | €37,293 | -€3,124 | -7.7% |
| Amounts payable within one year | 42/48 | €40,418 | €37,293 | -€3,124 | -7.7% |
| Current portion of amounts payable after more than one year | 42 | €5,883 | €0 | -€5,883 | -100.0% |
| Trade debts | 44 | €23,038 | €5,821 | -€17,217 | -74.7% |
| Suppliers | 440/4 | €23,038 | €5,821 | -€17,217 | -74.7% |
| Taxes, remuneration and social security | 45 | €11,496 | €2,473 | -€9,024 | -78.5% |
| Taxes | 450/3 | €11,496 | €243 | -€11,253 | -97.9% |
| Remuneration and social security | 454/9 | - | €2,229 | +€2,229 | |
| Other amounts payable | 47/48 | €0 | €29,000 | +€29,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,668 | €4,681 | +€13 | +0.3% |
| Other operating charges | 640/8 | €278 | €679 | +€400 | +143.8% |
| Non-recurring operating charges | 66A | €0 | €952 | +€952 | |
| Gross operating margin | 9900 | €26,078 | -€15,287 | -€41,364 | |
| Operating profit (loss) | 9901 | €21,131 | -€21,598 | -€42,729 | |
| Financial income | 75/76B | €1,488 | €1,572 | +€84 | +5.6% |
| Recurring financial income | 75 | €1,488 | €1,572 | +€84 | +5.6% |
| Financial charges | 65/66B | €2,833 | €2,992 | +€159 | +5.6% |
| Recurring financial charges | 65 | €2,833 | €2,992 | +€159 | +5.6% |
| Profit (loss) for the period before taxes | 9903 | €19,786 | -€23,018 | -€42,804 | |
| Income taxes | 67/77 | €6,646 | €243 | -€6,402 | -96.3% |
| Profit (loss) for the period | 9904 | €13,140 | -€23,262 | -€36,402 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,140 | -€23,262 | -€36,402 |
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 8 October 2026 via checked.be.