CYBERNETIC SYSTEMS: 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.
CYBERNETIC SYSTEMS
Largest movements
- Cash +€22,973
up €22,973 (+18.0%), from €127,359 to €150,332
mainly Receivables within one year (+€12,460) and Net result for the year (+€9,175)
- Receivables within one year -€12,460
down €12,460 (-85.7%), from €14,543 to €2,083
of which Trade receivables: -€11,856
- Profit (loss) carried forward +€9,175
up €9,175, from -€1,699 to €7,476
- Financial income -€11,324
down €11,324 (-96.4%), from €11,752 to €428
- Gross operating margin +€8,738
up €8,738 (+1597.4%), from €547 to €9,285
- Financial charges -€3,810
down €3,810 (-100.0%), from €3,810 to €0
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 | €158,028 | €168,145 | +€10,117 | +6.4% |
| Fixed assets | 21/28 | €74 | €74 | = | 0.0% |
| Financial fixed assets | 28 | €74 | €74 | = | 0.0% |
| Current assets | 29/58 | €157,954 | €168,071 | +€10,117 | +6.4% |
| Stocks and contracts in progress | 3 | €16,052 | €15,656 | -€396 | -2.5% |
| Stocks | 30/36 | €16,052 | €15,656 | -€396 | -2.5% |
| Amounts receivable within one year | 40/41 | €14,543 | €2,083 | -€12,460 | -85.7% |
| Trade receivables | 40 | €13,815 | €1,959 | -€11,856 | -85.8% |
| Other amounts receivable | 41 | €727 | €124 | -€604 | -83.0% |
| Cash at bank and in hand | 54/58 | €127,359 | €150,332 | +€22,973 | +18.0% |
| Total equity and liabilities | 10/49 | €158,028 | €168,145 | +€10,117 | +6.4% |
| Equity | 10/15 | €34,622 | €43,797 | +€9,175 | +26.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €17,729 | €17,729 | = | 0.0% |
| Distributable reserves | 133 | €17,729 | €17,729 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,699 | €7,476 | +€9,175 | |
| Amounts payable | 17/49 | €123,406 | €124,348 | +€942 | +0.8% |
| Amounts payable within one year | 42/48 | €123,406 | €124,348 | +€942 | +0.8% |
| Trade debts | 44 | €2,277 | €2,557 | +€280 | +12.3% |
| Suppliers | 440/4 | €2,277 | €2,557 | +€280 | +12.3% |
| Taxes, remuneration and social security | 45 | €174 | €836 | +€662 | +380.5% |
| Taxes | 450/3 | €174 | €836 | +€662 | +380.5% |
| Other amounts payable | 47/48 | €120,956 | €120,956 | = | 0.0% |
| Other operating charges | 640/8 | €532 | €537 | +€5 | +0.9% |
| Gross operating margin | 9900 | €547 | €9,285 | +€8,738 | +1597.4% |
| Operating profit (loss) | 9901 | €15 | €8,747 | +€8,733 | +60019.0% |
| Financial income | 75/76B | €11,752 | €428 | -€11,324 | -96.4% |
| Recurring financial income | 75 | €11,752 | €428 | -€11,324 | -96.4% |
| Financial charges | 65/66B | €3,810 | €0 | -€3,810 | -100.0% |
| Recurring financial charges | 65 | €3,810 | €0 | -€3,810 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €7,956 | €9,175 | +€1,219 | +15.3% |
| Profit (loss) for the period | 9904 | €7,956 | €9,175 | +€1,219 | +15.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,956 | €9,175 | +€1,219 | +15.3% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.