CYBERPLAN: 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.
CYBERPLAN
Largest movements
- Receivables within one year +€518,265
up €518,265 (+4463.8%), from €11,611 to €529,875
of which Other amounts receivable: +€384,332
- Receivables after one year -€74,000
down €74,000 (-88.1%), from €84,000 to €10,000
- Deferred charges and accrued income -€36,137
down €36,137 (-90.3%), from €40,000 to €3,863
- Tangible fixed assets -€29,645
down €29,645 (-18.2%), from €163,041 to €133,396
of which Leasing and similar rights: -€27,021
- Trade debts +€411,647
up €411,647 (+22349.4%), from €1,842 to €413,489
- Tax, wage and social debts +€33,450
up €33,450 (+962.4%), from €3,476 to €36,926
- Reserves -€31,157
down €31,157 (-100.0%), from €31,157 to €0
- Current portion of long-term debt -€13,481
down €13,481 (-20.3%), from €66,427 to €52,947
- Other debts -€9,609
down €9,609 (-8.1%), from €118,524 to €108,915
- Gross operating margin +€171,804
up €171,804 (+183.9%), from €93,435 to €265,239
- Staff costs +€63,891
up €63,891 (+297858.7%), from €21 to €63,912
- Taxes +€34,393
up €34,393 (+2716.5%), from €1,266 to €35,660
- Write-downs +€4,740
new in 2025: €4,740
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 | €314,571 | €697,443 | +€382,872 | +121.7% |
| Fixed assets | 21/28 | €163,041 | €133,396 | -€29,645 | -18.2% |
| Tangible fixed assets | 22/27 | €163,041 | €133,396 | -€29,645 | -18.2% |
| Land and buildings | 22 | €1,754 | €0 | -€1,754 | -100.0% |
| Plant, machinery and equipment | 23 | - | €747 | +€747 | |
| Furniture and vehicles | 24 | €2,172 | €555 | -€1,617 | -74.5% |
| Leasing and similar rights | 25 | €159,115 | €132,094 | -€27,021 | -17.0% |
| Current assets | 29/58 | €151,530 | €564,047 | +€412,517 | +272.2% |
| Amounts receivable after more than one year | 29 | €84,000 | €10,000 | -€74,000 | -88.1% |
| Other amounts receivable | 291 | €84,000 | €10,000 | -€74,000 | -88.1% |
| Stocks and contracts in progress | 3 | - | €2,398 | +€2,398 | |
| Contracts in progress | 37 | - | €2,398 | +€2,398 | |
| Amounts receivable within one year | 40/41 | €11,611 | €529,875 | +€518,265 | +4463.8% |
| Trade receivables | 40 | €6,377 | €140,309 | +€133,932 | +2100.3% |
| Other amounts receivable | 41 | €5,234 | €389,566 | +€384,332 | +7343.2% |
| Cash at bank and in hand | 54/58 | €15,919 | €17,911 | +€1,991 | +12.5% |
| Deferred charges and accrued income | 490/1 | €40,000 | €3,863 | -€36,137 | -90.3% |
| Total equity and liabilities | 10/49 | €314,571 | €697,443 | +€382,872 | +121.7% |
| Equity | 10/15 | €31,277 | €120 | -€31,157 | -99.6% |
| Contributions | 10/11 | €120 | €120 | = | 0.0% |
| Outside capital | 11 | €120 | - | -€120 | |
| Other | 1109/19 | €120 | - | -€120 | |
| Reserves | 13 | €31,157 | €0 | -€31,157 | -100.0% |
| Distributable reserves | 133 | €31,157 | €0 | -€31,157 | -100.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €283,294 | €697,323 | +€414,029 | +146.1% |
| Amounts payable after more than one year | 17 | €90,162 | €81,547 | -€8,615 | -9.6% |
| Financial debts | 170/4 | €90,162 | €81,547 | -€8,615 | -9.6% |
| Amounts payable within one year | 42/48 | €190,269 | €612,276 | +€422,007 | +221.8% |
| Current portion of amounts payable after more than one year | 42 | €66,427 | €52,947 | -€13,481 | -20.3% |
| Trade debts | 44 | €1,842 | €413,489 | +€411,647 | +22349.4% |
| Suppliers | 440/4 | €1,842 | €413,489 | +€411,647 | +22349.4% |
| Taxes, remuneration and social security | 45 | €3,476 | €36,926 | +€33,450 | +962.4% |
| Taxes | 450/3 | €3,476 | €36,926 | +€33,450 | +962.4% |
| Other amounts payable | 47/48 | €118,524 | €108,915 | -€9,609 | -8.1% |
| Accrued charges and deferred income | 492/3 | €2,863 | €3,500 | +€637 | +22.3% |
| Non-recurring operating income | 76A | - | €7,330 | +€7,330 | |
| Remuneration, social security and pensions | 62 | €21 | €63,912 | +€63,891 | +297858.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,652 | €81,050 | -€2,602 | -3.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,740 | +€4,740 | |
| Other operating charges | 640/8 | €5,486 | €3,654 | -€1,832 | -33.4% |
| Gross operating margin | 9900 | €93,435 | €265,239 | +€171,804 | +183.9% |
| Operating profit (loss) | 9901 | €4,275 | €111,882 | +€107,607 | +2516.9% |
| Financial income | 75/76B | €2,700 | €2,700 | = | 0.0% |
| Recurring financial income | 75 | €2,700 | €2,700 | = | 0.0% |
| Financial charges | 65/66B | €4,251 | €3,293 | -€958 | -22.5% |
| Recurring financial charges | 65 | €4,251 | €3,293 | -€958 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | €2,725 | €111,289 | +€108,564 | +3984.7% |
| Income taxes | 67/77 | €1,266 | €35,660 | +€34,393 | +2716.5% |
| Profit (loss) for the period | 9904 | €1,458 | €75,629 | +€74,171 | +5085.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,458 | €75,629 | +€74,171 | +5085.6% |
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 2 October 2026 via checked.be.