CYBERPRAGMATIC: 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.
CYBERPRAGMATIC
Largest movements
- Receivables within one year +€12,565
up €12,565 (+42.6%), from €29,475 to €42,040
of which Other amounts receivable: +€30,460
- Cash +€12,153
up €12,153 (+14.9%), from €81,472 to €93,625
mainly Other debts (+€259,582) and Net result for the year (+€53,577)
- Deferred charges and accrued income +€6,263
up €6,263 (+489%), from €1,281 to €7,544
- Tangible fixed assets -€5,433
down €5,433 (-21.8%), from €24,903 to €19,470
of which Furniture and vehicles: -€8,202
- Current investments +€5,000
up €5,000 (+4.1%), from €121,000 to €126,000
- Other debts +€259,582
up €259,582 (+28,494%), from €911 to €260,493
- Profit (loss) carried forward -€206,915
down €206,915 (-96.0%), from €215,492 to €8,577
- Tax, wage and social debts -€18,579
down €18,579 (-60.4%), from €30,758 to €12,179
- Current portion of long-term debt -€2,926
down €2,926 (-39.1%), from €7,489 to €4,563
- Gross operating margin -€41,887
down €41,887 (-35.7%), from €117,238 to €75,351
- Taxes -€8,104
down €8,104 (-34.3%), from €23,599 to €15,495
- Financial income +€3,083
up €3,083 (+133%), from €2,316 to €5,399
- Depreciation +€1,838
up €1,838 (+21.5%), from €8,542 to €10,380
- Financial charges -€1,337
down €1,337 (-69.2%), from €1,931 to €594
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.
Derived cash bridge
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 | €258,131 | €288,679 | +€30,548 | +11.8% |
| Fixed assets | 21/28 | €24,903 | €19,470 | -€5,433 | -21.8% |
| Tangible fixed assets | 22/27 | €24,903 | €19,470 | -€5,433 | -21.8% |
| Furniture and vehicles | 24 | €24,298 | €16,096 | -€8,202 | -33.8% |
| Other tangible fixed assets | 26 | €605 | €3,374 | +€2,769 | +458% |
| Current assets | 29/58 | €233,228 | €269,209 | +€35,981 | +15.4% |
| Amounts receivable within one year | 40/41 | €29,475 | €42,040 | +€12,565 | +42.6% |
| Trade receivables | 40 | €29,475 | €11,580 | -€17,895 | -60.7% |
| Other amounts receivable | 41 | - | €30,460 | +€30,460 | |
| Current investments | 50/53 | €121,000 | €126,000 | +€5,000 | +4.1% |
| Cash at bank and in hand | 54/58 | €81,472 | €93,625 | +€12,153 | +14.9% |
| Deferred charges and accrued income | 490/1 | €1,281 | €7,544 | +€6,263 | +489% |
| Total equity and liabilities | 10/49 | €258,131 | €288,679 | +€30,548 | +11.8% |
| Equity | 10/15 | €217,492 | €10,577 | -€206,915 | -95.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €215,492 | €8,577 | -€206,915 | -96.0% |
| Amounts payable | 17/49 | €40,639 | €278,102 | +€237,463 | +584% |
| Amounts payable within one year | 42/48 | €40,639 | €278,102 | +€237,463 | +584% |
| Current portion of amounts payable after more than one year | 42 | €7,489 | €4,563 | -€2,926 | -39.1% |
| Trade debts | 44 | €1,481 | €867 | -€614 | -41.5% |
| Suppliers | 440/4 | €1,481 | €867 | -€614 | -41.5% |
| Taxes, remuneration and social security | 45 | €30,758 | €12,179 | -€18,579 | -60.4% |
| Taxes | 450/3 | €30,758 | €12,179 | -€18,579 | -60.4% |
| Other amounts payable | 47/48 | €911 | €260,493 | +€259,582 | +28,494% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,542 | €10,380 | +€1,838 | +21.5% |
| Other operating charges | 640/8 | €797 | €704 | -€93 | -11.7% |
| Gross operating margin | 9900 | €117,238 | €75,351 | -€41,887 | -35.7% |
| Operating profit (loss) | 9901 | €107,899 | €64,267 | -€43,632 | -40.4% |
| Financial income | 75/76B | €2,316 | €5,399 | +€3,083 | +133% |
| Recurring financial income | 75 | €2,316 | €5,399 | +€3,083 | +133% |
| Financial charges | 65/66B | €1,931 | €594 | -€1,337 | -69.2% |
| Recurring financial charges | 65 | €1,931 | €594 | -€1,337 | -69.2% |
| Profit (loss) for the period before taxes | 9903 | €108,284 | €69,072 | -€39,212 | -36.2% |
| Income taxes | 67/77 | €23,599 | €15,495 | -€8,104 | -34.3% |
| Profit (loss) for the period | 9904 | €84,685 | €53,577 | -€31,108 | -36.7% |
| Profit (loss) for the period to be appropriated | 9905 | €84,685 | €53,577 | -€31,108 | -36.7% |
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 19 October 2026 via checked.be.