CYBERNITED: 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.
CYBERNITED
Largest movements
- Financial fixed assets +€300,000
new in 2025: €300,000
- Receivables within one year -€218,139
down €218,139 (-93.4%), from €233,677 to €15,538
of which Other amounts receivable: -€215,925
- Cash -€216,128
down €216,128 (-81.4%), from €265,660 to €49,532
mainly Investment in fixed assets (net) (-€350,640) and Contributions, distributions and other (-€143,980)
- Deferred charges and accrued income +€58,491
up €58,491 (+205.0%), from €28,532 to €87,023
- Tangible fixed assets +€40,158
up €40,158 (+143.2%), from €28,038 to €68,196
of which Land and buildings: +€40,619
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€226,626
down €226,626 (-57.3%), from €395,281 to €168,655
- Taxes -€55,105
down €55,105 (-46.1%), from €119,459 to €64,354
- Financial income +€52,852
up €52,852 (+491.5%), from €10,752 to €63,605
- Financial charges +€11,212
up €11,212 (+232.0%), from €4,832 to €16,044
- Depreciation +€4,931
up €4,931 (+88.8%), from €5,551 to €10,482
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 | €740,204 | €724,654 | -€15,550 | -2.1% |
| Fixed assets | 21/28 | €28,038 | €368,196 | +€340,158 | +1213.2% |
| Tangible fixed assets | 22/27 | €28,038 | €68,196 | +€40,158 | +143.2% |
| Land and buildings | 22 | €20,878 | €61,497 | +€40,619 | +194.6% |
| Plant, machinery and equipment | 23 | €3,110 | €4,198 | +€1,088 | +35.0% |
| Furniture and vehicles | 24 | €4,050 | €2,500 | -€1,550 | -38.3% |
| Financial fixed assets | 28 | - | €300,000 | +€300,000 | |
| Current assets | 29/58 | €712,165 | €356,458 | -€355,707 | -49.9% |
| Amounts receivable within one year | 40/41 | €233,677 | €15,538 | -€218,139 | -93.4% |
| Trade receivables | 40 | €16,250 | €14,036 | -€2,214 | -13.6% |
| Other amounts receivable | 41 | €217,427 | €1,502 | -€215,925 | -99.3% |
| Current investments | 50/53 | €184,296 | €204,365 | +€20,069 | +10.9% |
| Cash at bank and in hand | 54/58 | €265,660 | €49,532 | -€216,128 | -81.4% |
| Deferred charges and accrued income | 490/1 | €28,532 | €87,023 | +€58,491 | +205.0% |
| Total equity and liabilities | 10/49 | €740,204 | €724,654 | -€15,550 | -2.1% |
| Equity | 10/15 | €701,603 | €697,984 | -€3,619 | -0.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €689,203 | €685,584 | -€3,619 | -0.5% |
| Distributable reserves | 133 | €689,203 | €685,584 | -€3,619 | -0.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €38,600 | €26,669 | -€11,931 | -30.9% |
| Amounts payable within one year | 42/48 | €38,600 | €26,669 | -€11,931 | -30.9% |
| Trade debts | 44 | €8,492 | €1,520 | -€6,972 | -82.1% |
| Suppliers | 440/4 | €8,492 | €1,520 | -€6,972 | -82.1% |
| Taxes, remuneration and social security | 45 | €30,109 | €25,150 | -€4,959 | -16.5% |
| Taxes | 450/3 | €30,109 | €25,150 | -€4,959 | -16.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €15,324 | €0 | -€15,324 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,551 | €10,482 | +€4,931 | +88.8% |
| Other operating charges | 640/8 | €1,338 | €1,019 | -€320 | -23.9% |
| Gross operating margin | 9900 | €395,281 | €168,655 | -€226,626 | -57.3% |
| Operating profit (loss) | 9901 | €388,392 | €157,154 | -€231,237 | -59.5% |
| Financial income | 75/76B | €10,752 | €63,605 | +€52,852 | +491.5% |
| Recurring financial income | 75 | €10,752 | €63,605 | +€52,852 | +491.5% |
| Financial charges | 65/66B | €4,832 | €16,044 | +€11,212 | +232.0% |
| Recurring financial charges | 65 | €4,832 | €16,044 | +€11,212 | +232.0% |
| Profit (loss) for the period before taxes | 9903 | €394,312 | €204,715 | -€189,597 | -48.1% |
| Income taxes | 67/77 | €119,459 | €64,354 | -€55,105 | -46.1% |
| Profit (loss) for the period | 9904 | €274,853 | €140,361 | -€134,492 | -48.9% |
| Profit (loss) for the period to be appropriated | 9905 | €274,853 | €140,361 | -€134,492 | -48.9% |
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.