CYBERPROD: 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.
CYBERPROD
Largest movements
- Receivables within one year +€15,004
up €15,004 (+25.8%), from €58,212 to €73,217
of which Trade receivables: +€8,989
- Cash +€4,700
up €4,700 (+37.0%), from €12,711 to €17,411
mainly Advances received (+€9,260) and Net result for the year (+€8,298)
- Advances received +€9,260
new in 2025: €9,260
- Reserves +€8,000
up €8,000 (+20.0%), from €40,000 to €48,000
- Tax, wage and social debts +€4,633
up €4,633 (+28.6%), from €16,193 to €20,825
of which Taxes: +€2,933
- Accrued charges and deferred income -€1,637
no longer reported in 2025 (was €1,637)
- Trade debts -€1,009
down €1,009 (-41.9%), from €2,410 to €1,401
- Gross operating margin -€30,411
down €30,411 (-66.0%), from €46,050 to €15,639
- Taxes -€10,890
down €10,890 (-73.1%), from €14,889 to €3,999
- Other operating charges +€2,058
up €2,058 (+283.0%), from €727 to €2,786
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 | €72,188 | €92,194 | +€20,007 | +27.7% |
| Fixed assets | 21/28 | €1,050 | €1,363 | +€314 | +29.9% |
| Tangible fixed assets | 22/27 | €579 | €892 | +€314 | +54.2% |
| Plant, machinery and equipment | 23 | €85 | €692 | +€607 | +715.5% |
| Furniture and vehicles | 24 | €494 | €201 | -€293 | -59.3% |
| Financial fixed assets | 28 | €471 | €471 | = | 0.0% |
| Current assets | 29/58 | €71,138 | €90,831 | +€19,693 | +27.7% |
| Amounts receivable within one year | 40/41 | €58,212 | €73,217 | +€15,004 | +25.8% |
| Trade receivables | 40 | €58,212 | €67,202 | +€8,989 | +15.4% |
| Other amounts receivable | 41 | - | €6,015 | +€6,015 | |
| Cash at bank and in hand | 54/58 | €12,711 | €17,411 | +€4,700 | +37.0% |
| Deferred charges and accrued income | 490/1 | €215 | €204 | -€11 | -5.1% |
| Total equity and liabilities | 10/49 | €72,188 | €92,194 | +€20,007 | +27.7% |
| Equity | 10/15 | €42,214 | €50,512 | +€8,298 | +19.7% |
| Contributions | 10/11 | €1,860 | €1,860 | = | 0.0% |
| Reserves | 13 | €40,000 | €48,000 | +€8,000 | +20.0% |
| Distributable reserves | 133 | €40,000 | €48,000 | +€8,000 | +20.0% |
| Profit (loss) carried forward | 14 | €354 | €652 | +€298 | +84.2% |
| Amounts payable | 17/49 | €29,974 | €41,682 | +€11,709 | +39.1% |
| Amounts payable within one year | 42/48 | €28,337 | €41,682 | +€13,346 | +47.1% |
| Trade debts | 44 | €2,410 | €1,401 | -€1,009 | -41.9% |
| Suppliers | 440/4 | €2,410 | €1,401 | -€1,009 | -41.9% |
| Advances received on contracts in progress | 46 | - | €9,260 | +€9,260 | |
| Taxes, remuneration and social security | 45 | €16,193 | €20,825 | +€4,633 | +28.6% |
| Taxes | 450/3 | €16,193 | €19,125 | +€2,933 | +18.1% |
| Remuneration and social security | 454/9 | - | €1,700 | +€1,700 | |
| Other amounts payable | 47/48 | €9,734 | €10,197 | +€463 | +4.8% |
| Accrued charges and deferred income | 492/3 | €1,637 | - | -€1,637 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €499 | €411 | -€88 | -17.7% |
| Other operating charges | 640/8 | €727 | €2,786 | +€2,058 | +283.0% |
| Gross operating margin | 9900 | €46,050 | €15,639 | -€30,411 | -66.0% |
| Operating profit (loss) | 9901 | €44,823 | €12,442 | -€32,381 | -72.2% |
| Financial income | 75/76B | - | €46 | +€46 | |
| Recurring financial income | 75 | - | €46 | +€46 | |
| Financial charges | 65/66B | €142 | €191 | +€49 | +34.8% |
| Recurring financial charges | 65 | €142 | €191 | +€49 | +34.8% |
| Profit (loss) for the period before taxes | 9903 | €44,681 | €12,297 | -€32,384 | -72.5% |
| Income taxes | 67/77 | €14,889 | €3,999 | -€10,890 | -73.1% |
| Profit (loss) for the period | 9904 | €29,792 | €8,298 | -€21,494 | -72.1% |
| Profit (loss) for the period to be appropriated | 9905 | €29,792 | €8,298 | -€21,494 | -72.1% |
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 4 October 2026 via checked.be.