CYBERSHIFT SOLUTIONS: 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.
CYBERSHIFT SOLUTIONS
Largest movements
- Cash +€72,804
up €72,804 (+164%), from €44,518 to €117,322
mainly Net result for the year (+€47,273) and Tax, wage and social debts (+€17,417)
- Receivables within one year -€16,456
down €16,456 (-100%), from €16,456 to €0
- Reserves +€47,273
up €47,273 (+215%), from €21,991 to €69,264
- Tax, wage and social debts +€17,417
up €17,417 (+93.2%), from €18,696 to €36,112
- Other debts -€8,028
down €8,028 (-35.6%), from €22,538 to €14,509
- Gross operating margin +€35,249
up €35,249 (+104%), from €33,764 to €69,014
- Taxes +€11,294
up €11,294 (+123%), from €9,191 to €20,485
- Depreciation -€1,182
down €1,182 (-57.9%), from €2,040 to €858
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 | €66,770 | €123,485 | +€56,715 | +84.9% |
| Fixed assets | 21/28 | €1,695 | €2,567 | +€872 | +51.5% |
| Tangible fixed assets | 22/27 | €1,655 | €2,527 | +€872 | +52.7% |
| Plant, machinery and equipment | 23 | €1,655 | €2,527 | +€872 | +52.7% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €65,075 | €120,918 | +€55,843 | +85.8% |
| Amounts receivable within one year | 40/41 | €16,456 | €0 | -€16,456 | -100% |
| Trade receivables | 40 | €16,456 | €0 | -€16,456 | -100% |
| Cash at bank and in hand | 54/58 | €44,518 | €117,322 | +€72,804 | +164% |
| Deferred charges and accrued income | 490/1 | €4,101 | €3,596 | -€505 | -12.3% |
| Total equity and liabilities | 10/49 | €66,770 | €123,485 | +€56,715 | +84.9% |
| Equity | 10/15 | €22,991 | €70,264 | +€47,273 | +206% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €21,991 | €69,264 | +€47,273 | +215% |
| Distributable reserves | 133 | €21,991 | €69,264 | +€47,273 | +215% |
| Amounts payable | 17/49 | €43,778 | €53,221 | +€9,442 | +21.6% |
| Amounts payable within one year | 42/48 | €43,733 | €53,196 | +€9,463 | +21.6% |
| Trade debts | 44 | €2,499 | €2,574 | +€75 | +3.0% |
| Suppliers | 440/4 | €2,499 | €2,574 | +€75 | +3.0% |
| Taxes, remuneration and social security | 45 | €18,696 | €36,112 | +€17,417 | +93.2% |
| Taxes | 450/3 | €18,696 | €36,112 | +€17,417 | +93.2% |
| Other amounts payable | 47/48 | €22,538 | €14,509 | -€8,028 | -35.6% |
| Accrued charges and deferred income | 492/3 | €45 | €24 | -€21 | -46.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,040 | €858 | -€1,182 | -57.9% |
| Other operating charges | 640/8 | €495 | €359 | -€136 | -27.5% |
| Gross operating margin | 9900 | €33,764 | €69,014 | +€35,249 | +104% |
| Operating profit (loss) | 9901 | €31,230 | €67,797 | +€36,567 | +117% |
| Financial charges | 65/66B | €48 | €39 | -€9 | -18.5% |
| Recurring financial charges | 65 | €48 | €39 | -€9 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | €31,182 | €67,758 | +€36,576 | +117% |
| Income taxes | 67/77 | €9,191 | €20,485 | +€11,294 | +123% |
| Profit (loss) for the period | 9904 | €21,991 | €47,273 | +€25,282 | +115% |
| Profit (loss) for the period to be appropriated | 9905 | €21,991 | €47,273 | +€25,282 | +115% |
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 30 October 2026 via checked.be.