CYBERNOVA: 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.
CYBERNOVA
Largest movements
- Receivables within one year +€12,616
up €12,616 (+1818.9%), from €694 to €13,310
- Tangible fixed assets +€9,199
new in 2025: €9,199
of which Land and buildings: +€6,504
- Cash +€1,329
up €1,329 (+67.4%), from €1,973 to €3,301
mainly Net result for the year (+€11,433) and Tax, wage and social debts (+€6,271)
- Formation expenses -€481
down €481 (-37.6%), from €1,279 to €797
- Profit (loss) carried forward +€11,433
up €11,433, from -€855 to €10,577
- Tax, wage and social debts +€6,271
new in 2025: €6,271
- Trade debts +€2,754
new in 2025: €2,754
- Other debts +€2,206
new in 2025: €2,206
- Gross operating margin +€17,515
up €17,515, from -€671 to €16,844
- Taxes +€3,528
new in 2025: €3,528
- Depreciation +€1,334
new in 2025: €1,334
- Other operating charges +€336
up €336 (+183.5%), from €183 to €519
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 | €3,945 | €26,608 | +€22,663 | +574.5% |
| Formation expenses | 20 | €1,279 | €797 | -€481 | -37.6% |
| Fixed assets | 21/28 | - | €9,199 | +€9,199 | |
| Tangible fixed assets | 22/27 | - | €9,199 | +€9,199 | |
| Land and buildings | 22 | - | €6,504 | +€6,504 | |
| Plant, machinery and equipment | 23 | - | €1,321 | +€1,321 | |
| Furniture and vehicles | 24 | - | €1,375 | +€1,375 | |
| Current assets | 29/58 | €2,666 | €16,611 | +€13,945 | +523.0% |
| Amounts receivable within one year | 40/41 | €694 | €13,310 | +€12,616 | +1818.9% |
| Trade receivables | 40 | €694 | €13,310 | +€12,616 | +1818.9% |
| Cash at bank and in hand | 54/58 | €1,973 | €3,301 | +€1,329 | +67.4% |
| Total equity and liabilities | 10/49 | €3,945 | €26,608 | +€22,663 | +574.5% |
| Equity | 10/15 | €3,945 | €15,377 | +€11,433 | +289.8% |
| Contributions | 10/11 | €4,800 | €4,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€855 | €10,577 | +€11,433 | |
| Amounts payable | 17/49 | - | €11,231 | +€11,231 | |
| Amounts payable within one year | 42/48 | - | €11,231 | +€11,231 | |
| Trade debts | 44 | - | €2,754 | +€2,754 | |
| Suppliers | 440/4 | - | €2,754 | +€2,754 | |
| Taxes, remuneration and social security | 45 | - | €6,271 | +€6,271 | |
| Taxes | 450/3 | - | €6,271 | +€6,271 | |
| Other amounts payable | 47/48 | - | €2,206 | +€2,206 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,334 | +€1,334 | |
| Other operating charges | 640/8 | €183 | €519 | +€336 | +183.5% |
| Gross operating margin | 9900 | -€671 | €16,844 | +€17,515 | |
| Operating profit (loss) | 9901 | -€854 | €14,992 | +€15,846 | |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €1 | €40 | +€39 | +3080.0% |
| Recurring financial charges | 65 | €1 | €40 | +€39 | +3080.0% |
| Profit (loss) for the period before taxes | 9903 | -€855 | €14,960 | +€15,816 | |
| Income taxes | 67/77 | - | €3,528 | +€3,528 | |
| Profit (loss) for the period | 9904 | -€855 | €11,433 | +€12,288 | |
| Profit (loss) for the period to be appropriated | 9905 | -€855 | €11,433 | +€12,288 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.