CYBERMA: 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.
CYBERMA
Largest movements
- Intangible fixed assets -€90,286
down €90,286 (-19.0%), from €474,000 to €383,714
- Cash -€89,781
down €89,781 (-77.6%), from €115,676 to €25,895
mainly Debts after one year (-€91,798) and Net result for the year (-€59,502)
- Receivables within one year +€16,587
up €16,587 (+155.6%), from €10,662 to €27,249
of which Other amounts receivable: +€13,432
- Tangible fixed assets -€7,584
down €7,584 (-21.5%), from €35,298 to €27,714
of which Plant, machinery and equipment: -€6,567
- Debts after one year -€91,798
down €91,798 (-22.2%), from €414,360 to €322,562
- Profit (loss) carried forward -€59,502
down €59,502 (-93.8%), from €63,466 to €3,964
- Tax, wage and social debts -€20,595
down €20,595 (-45.1%), from €45,666 to €25,071
- Staff costs +€32,522
up €32,522 (+10.9%), from €297,885 to €330,407
- Turnover -€21,923
down €21,923 (-2.8%), from €779,340 to €757,417
- Financial income +€17,005
new in 2025: €17,005
of which Financial income: +€17,005
- Gross operating margin -€11,956
down €11,956 (-3.1%), from €391,832 to €379,876
- Purchases and services -€9,967
down €9,967 (-2.6%), from €387,508 to €377,541
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 | €655,368 | €482,043 | -€173,325 | -26.4% |
| Fixed assets | 21/28 | €516,140 | €416,848 | -€99,292 | -19.2% |
| Intangible fixed assets | 21 | €474,000 | €383,714 | -€90,286 | -19.0% |
| Tangible fixed assets | 22/27 | €35,298 | €27,714 | -€7,584 | -21.5% |
| Plant, machinery and equipment | 23 | €34,281 | €27,714 | -€6,567 | -19.2% |
| Furniture and vehicles | 24 | €1,017 | - | -€1,017 | |
| Financial fixed assets | 28 | €6,842 | €5,420 | -€1,422 | -20.8% |
| Current assets | 29/58 | €139,228 | €65,195 | -€74,033 | -53.2% |
| Stocks and contracts in progress | 3 | €12,890 | €8,945 | -€3,945 | -30.6% |
| Stocks | 30/36 | €12,890 | €8,945 | -€3,945 | -30.6% |
| Amounts receivable within one year | 40/41 | €10,662 | €27,249 | +€16,587 | +155.6% |
| Trade receivables | 40 | €2,230 | €5,385 | +€3,155 | +141.5% |
| Other amounts receivable | 41 | €8,432 | €21,864 | +€13,432 | +159.3% |
| Cash at bank and in hand | 54/58 | €115,676 | €25,895 | -€89,781 | -77.6% |
| Deferred charges and accrued income | 490/1 | - | €3,106 | +€3,106 | |
| Total equity and liabilities | 10/49 | €655,368 | €482,043 | -€173,325 | -26.4% |
| Equity | 10/15 | €73,466 | €13,964 | -€59,502 | -81.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,466 | €3,964 | -€59,502 | -93.8% |
| Amounts payable | 17/49 | €581,902 | €468,079 | -€113,823 | -19.6% |
| Amounts payable after more than one year | 17 | €414,360 | €322,562 | -€91,798 | -22.2% |
| Financial debts | 170/4 | €414,360 | €322,562 | -€91,798 | -22.2% |
| Amounts payable within one year | 42/48 | €167,542 | €145,517 | -€22,025 | -13.1% |
| Financial debts | 43 | €149 | - | -€149 | |
| Credit institutions | 430/8 | €149 | - | -€149 | |
| Trade debts | 44 | €28,972 | €28,648 | -€324 | -1.1% |
| Suppliers | 440/4 | €28,972 | €28,648 | -€324 | -1.1% |
| Taxes, remuneration and social security | 45 | €45,666 | €25,071 | -€20,595 | -45.1% |
| Remuneration and social security | 454/9 | €45,666 | €25,071 | -€20,595 | -45.1% |
| Other amounts payable | 47/48 | €92,755 | €91,798 | -€957 | -1.0% |
| Turnover | 70 | €779,340 | €757,417 | -€21,923 | -2.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €387,508 | €377,541 | -€9,967 | -2.6% |
| Remuneration, social security and pensions | 62 | €297,885 | €330,407 | +€32,522 | +10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €97,884 | €98,957 | +€1,073 | +1.1% |
| Other operating charges | 640/8 | €3,862 | €2,416 | -€1,446 | -37.4% |
| Gross operating margin | 9900 | €391,832 | €379,876 | -€11,956 | -3.1% |
| Operating profit (loss) | 9901 | -€7,799 | -€51,904 | -€44,105 | -565.5% |
| Financial income | 75/76B | - | €17,005 | +€17,005 | |
| Recurring financial income | 75 | - | €17,005 | +€17,005 | |
| Non-recurring financial income | 76B | - | €17,005 | +€17,005 | |
| Financial charges | 65/66B | €17,578 | €14,864 | -€2,714 | -15.4% |
| Recurring financial charges | 65 | €17,578 | €14,864 | -€2,714 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | -€25,377 | -€49,763 | -€24,386 | -96.1% |
| Income taxes | 67/77 | €3,560 | €9,739 | +€6,179 | +173.6% |
| Profit (loss) for the period | 9904 | -€28,937 | -€59,502 | -€30,565 | -105.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,937 | -€59,502 | -€30,565 | -105.6% |
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 5 October 2026 via checked.be.