Cyberty: 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.
Cyberty
Largest movements
- Cash -€5,554
down €5,554 (-26.3%), from €21,127 to €15,573
mainly Contributions, distributions and other (-€15,896) and Receivables within one year (-€2,163)
- Receivables within one year +€2,163
up €2,163 (+61.9%), from €3,493 to €5,656
of which Trade receivables: +€3,883
- Tangible fixed assets +€1,376
up €1,376 (+147.6%), from €932 to €2,308
of which Furniture and vehicles: +€1,666
- Reserves -€15,896
down €15,896 (-50.4%), from €31,516 to €15,619
of which Distributable reserves: -€15,896
- Other debts +€15,708
up €15,708 (+386.3%), from €4,066 to €19,774
- Tax, wage and social debts +€2,298
up €2,298 (+87.5%), from €2,626 to €4,925
- Trade debts -€1,701
down €1,701 (-69.5%), from €2,448 to €747
- Profit (loss) carried forward -€1,453
down €1,453 (-9.8%), from -€14,804 to -€16,257
- Gross operating margin +€13,088
up €13,088, from -€12,684 to €404
- Financial charges -€377
down €377 (-23.0%), from €1,637 to €1,260
- Depreciation +€291
up €291 (+66.7%), from €437 to €728
- Taxes -€129
down €129 (-85.7%), from €151 to €22
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 | €27,605 | €25,807 | -€1,798 | -6.5% |
| Fixed assets | 21/28 | €973 | €2,349 | +€1,376 | +141.3% |
| Tangible fixed assets | 22/27 | €932 | €2,308 | +€1,376 | +147.6% |
| Furniture and vehicles | 24 | - | €1,666 | +€1,666 | |
| Other tangible fixed assets | 26 | €932 | €642 | -€290 | -31.1% |
| Financial fixed assets | 28 | €41 | €41 | = | 0.0% |
| Current assets | 29/58 | €26,632 | €23,458 | -€3,174 | -11.9% |
| Amounts receivable within one year | 40/41 | €3,493 | €5,656 | +€2,163 | +61.9% |
| Trade receivables | 40 | €593 | €4,476 | +€3,883 | +655.3% |
| Other amounts receivable | 41 | €2,900 | €1,180 | -€1,720 | -59.3% |
| Cash at bank and in hand | 54/58 | €21,127 | €15,573 | -€5,554 | -26.3% |
| Deferred charges and accrued income | 490/1 | €2,011 | €2,229 | +€218 | +10.8% |
| Total equity and liabilities | 10/49 | €27,605 | €25,807 | -€1,798 | -6.5% |
| Equity | 10/15 | €17,711 | €362 | -€17,349 | -98.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €31,516 | €15,619 | -€15,896 | -50.4% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €31,416 | €15,519 | -€15,896 | -50.6% |
| Profit (loss) carried forward | 14 | -€14,804 | -€16,257 | -€1,453 | -9.8% |
| Amounts payable | 17/49 | €9,894 | €25,446 | +€15,552 | +157.2% |
| Amounts payable within one year | 42/48 | €9,244 | €25,446 | +€16,202 | +175.3% |
| Financial debts | 43 | €103 | - | -€103 | |
| Credit institutions | 430/8 | €103 | - | -€103 | |
| Trade debts | 44 | €2,448 | €747 | -€1,701 | -69.5% |
| Suppliers | 440/4 | €2,448 | €747 | -€1,701 | -69.5% |
| Taxes, remuneration and social security | 45 | €2,626 | €4,925 | +€2,298 | +87.5% |
| Taxes | 450/3 | €2,626 | €4,925 | +€2,298 | +87.5% |
| Other amounts payable | 47/48 | €4,066 | €19,774 | +€15,708 | +386.3% |
| Accrued charges and deferred income | 492/3 | €650 | - | -€650 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €437 | €728 | +€291 | +66.7% |
| Gross operating margin | 9900 | -€12,684 | €404 | +€13,088 | |
| Operating profit (loss) | 9901 | -€13,121 | -€324 | +€12,797 | +97.5% |
| Financial income | 75/76B | €104 | €153 | +€49 | +46.5% |
| Recurring financial income | 75 | €104 | €153 | +€49 | +46.5% |
| Financial charges | 65/66B | €1,637 | €1,260 | -€377 | -23.0% |
| Recurring financial charges | 65 | €1,637 | €1,260 | -€377 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | -€14,653 | -€1,431 | +€13,222 | +90.2% |
| Income taxes | 67/77 | €151 | €22 | -€129 | -85.7% |
| Profit (loss) for the period | 9904 | -€14,804 | -€1,453 | +€13,351 | +90.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,804 | -€1,453 | +€13,351 | +90.2% |
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 12 October 2026 via checked.be.