CYBERMANIA: 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.
CYBERMANIA
Largest movements
- Cash +€25,590
up €25,590 (+77.4%), from €33,078 to €58,668
mainly Net result for the year (+€19,607) and Other debts (+€6,642)
- Tangible fixed assets +€3,595
up €3,595 (+23.5%), from €15,298 to €18,893
of which Other tangible fixed assets: +€6,662
- Stocks and contracts +€2,500
up €2,500 (+8.0%), from €31,261 to €33,761
- Profit (loss) carried forward +€19,607
up €19,607 (+21.9%), from -€89,384 to -€69,777
- Other debts +€6,642
up €6,642 (+4.1%), from €162,254 to €168,896
- Tax, wage and social debts +€5,007
up €5,007 (+1639.8%), from €305 to €5,313
- Trade debts +€1,374
up €1,374 (+89.7%), from €1,532 to €2,906
- Depreciation +€2,070
up €2,070 (+154.4%), from €1,340 to €3,410
- Gross operating margin +€1,373
up €1,373 (+6.0%), from €23,054 to €24,427
- Financial charges +€454
up €454 (+172.7%), from €263 to €716
- Financial income +€246
up €246 (+1440.6%), from €17 to €263
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 | €80,904 | €113,534 | +€32,630 | +40.3% |
| Fixed assets | 21/28 | €15,298 | €18,893 | +€3,595 | +23.5% |
| Tangible fixed assets | 22/27 | €15,298 | €18,893 | +€3,595 | +23.5% |
| Plant, machinery and equipment | 23 | €1,939 | €1,703 | -€236 | -12.2% |
| Furniture and vehicles | 24 | €13,359 | €10,528 | -€2,831 | -21.2% |
| Other tangible fixed assets | 26 | - | €6,662 | +€6,662 | |
| Current assets | 29/58 | €65,606 | €94,642 | +€29,035 | +44.3% |
| Stocks and contracts in progress | 3 | €31,261 | €33,761 | +€2,500 | +8.0% |
| Stocks | 30/36 | €31,261 | €33,761 | +€2,500 | +8.0% |
| Amounts receivable within one year | 40/41 | €1,267 | €2,212 | +€945 | +74.6% |
| Trade receivables | 40 | €897 | €1,488 | +€591 | +65.9% |
| Other amounts receivable | 41 | €370 | €724 | +€354 | +95.7% |
| Cash at bank and in hand | 54/58 | €33,078 | €58,668 | +€25,590 | +77.4% |
| Total equity and liabilities | 10/49 | €80,904 | €113,534 | +€32,630 | +40.3% |
| Equity | 10/15 | -€83,187 | -€63,580 | +€19,607 | +23.6% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€89,384 | -€69,777 | +€19,607 | +21.9% |
| Amounts payable | 17/49 | €164,091 | €177,114 | +€13,023 | +7.9% |
| Amounts payable within one year | 42/48 | €164,091 | €177,114 | +€13,023 | +7.9% |
| Trade debts | 44 | €1,532 | €2,906 | +€1,374 | +89.7% |
| Suppliers | 440/4 | €1,532 | €2,906 | +€1,374 | +89.7% |
| Taxes, remuneration and social security | 45 | €305 | €5,313 | +€5,007 | +1639.8% |
| Taxes | 450/3 | €305 | €5,313 | +€5,007 | +1639.8% |
| Other amounts payable | 47/48 | €162,254 | €168,896 | +€6,642 | +4.1% |
| Non-recurring operating income | 76A | €537 | - | -€537 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,340 | €3,410 | +€2,070 | +154.4% |
| Other operating charges | 640/8 | €758 | €692 | -€65 | -8.6% |
| Gross operating margin | 9900 | €23,054 | €24,427 | +€1,373 | +6.0% |
| Operating profit (loss) | 9901 | €20,956 | €20,324 | -€632 | -3.0% |
| Financial income | 75/76B | €17 | €263 | +€246 | +1440.6% |
| Recurring financial income | 75 | €17 | €263 | +€246 | +1440.6% |
| Financial charges | 65/66B | €263 | €716 | +€454 | +172.7% |
| Recurring financial charges | 65 | €263 | €716 | +€454 | +172.7% |
| Profit (loss) for the period before taxes | 9903 | €20,711 | €19,871 | -€839 | -4.1% |
| Income taxes | 67/77 | €74 | €265 | +€190 | +256.1% |
| Profit (loss) for the period | 9904 | €20,636 | €19,607 | -€1,030 | -5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €20,636 | €19,607 | -€1,030 | -5.0% |
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 11 October 2026 via checked.be.