Cyberwise: 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.
Cyberwise
Largest movements
- Cash -€11,403
down €11,403 (-13.7%), from €83,338 to €71,936
mainly Other debts (-€80,000) and Tax, wage and social debts (-€20,440)
- Receivables within one year -€7,993
down €7,993 (-6.7%), from €119,080 to €111,087
of which Trade receivables: -€7,998
- Other debts -€80,000
down €80,000 (-100.0%), from €80,000 to €0
- Trade debts +€67,453
up €67,453 (+242.4%), from €27,828 to €95,281
- Tax, wage and social debts -€20,440
down €20,440 (-49.6%), from €41,244 to €20,805
of which Taxes: -€26,631
- Profit (loss) carried forward +€10,619
up €10,619 (+17.0%), from €62,544 to €73,163
- Gross operating margin -€85,855
down €85,855 (-42.0%), from €204,245 to €118,390
- Staff costs +€56,432
up €56,432 (+133.1%), from €42,386 to €98,818
- Taxes -€12,900
down €12,900 (-79.3%), from €16,267 to €3,367
- Depreciation +€2,245
up €2,245 (+88.8%), from €2,527 to €4,771
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 | €231,616 | €211,249 | -€20,367 | -8.8% |
| Fixed assets | 21/28 | €26,338 | €26,154 | -€184 | -0.7% |
| Intangible fixed assets | 21 | €3,022 | €2,389 | -€633 | -20.9% |
| Tangible fixed assets | 22/27 | €23,315 | €23,764 | +€449 | +1.9% |
| Furniture and vehicles | 24 | €23,315 | €23,764 | +€449 | +1.9% |
| Current assets | 29/58 | €205,279 | €185,095 | -€20,183 | -9.8% |
| Stocks and contracts in progress | 3 | €2,466 | €1,370 | -€1,096 | -44.4% |
| Stocks | 30/36 | €2,466 | €1,370 | -€1,096 | -44.4% |
| Amounts receivable within one year | 40/41 | €119,080 | €111,087 | -€7,993 | -6.7% |
| Trade receivables | 40 | €119,076 | €111,078 | -€7,998 | -6.7% |
| Other amounts receivable | 41 | €4 | €9 | +€5 | +114.8% |
| Cash at bank and in hand | 54/58 | €83,338 | €71,936 | -€11,403 | -13.7% |
| Deferred charges and accrued income | 490/1 | €394 | €702 | +€308 | +78.1% |
| Total equity and liabilities | 10/49 | €231,616 | €211,249 | -€20,367 | -8.8% |
| Equity | 10/15 | €82,544 | €93,163 | +€10,619 | +12.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,544 | €73,163 | +€10,619 | +17.0% |
| Amounts payable | 17/49 | €149,072 | €118,086 | -€30,986 | -20.8% |
| Amounts payable within one year | 42/48 | €149,072 | €116,086 | -€32,986 | -22.1% |
| Trade debts | 44 | €27,828 | €95,281 | +€67,453 | +242.4% |
| Suppliers | 440/4 | €27,828 | €95,281 | +€67,453 | +242.4% |
| Taxes, remuneration and social security | 45 | €41,244 | €20,805 | -€20,440 | -49.6% |
| Taxes | 450/3 | €35,448 | €8,817 | -€26,631 | -75.1% |
| Remuneration and social security | 454/9 | €5,797 | €11,988 | +€6,191 | +106.8% |
| Other amounts payable | 47/48 | €80,000 | €0 | -€80,000 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €2,000 | +€2,000 | |
| Remuneration, social security and pensions | 62 | €42,386 | €98,818 | +€56,432 | +133.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,527 | €4,771 | +€2,245 | +88.8% |
| Other operating charges | 640/8 | €321 | €559 | +€238 | +74.2% |
| Gross operating margin | 9900 | €204,245 | €118,390 | -€85,855 | -42.0% |
| Operating profit (loss) | 9901 | €159,011 | €14,242 | -€144,770 | -91.0% |
| Financial charges | 65/66B | €200 | €256 | +€56 | +27.8% |
| Recurring financial charges | 65 | €200 | €256 | +€56 | +27.8% |
| Profit (loss) for the period before taxes | 9903 | €158,811 | €13,986 | -€144,825 | -91.2% |
| Income taxes | 67/77 | €16,267 | €3,367 | -€12,900 | -79.3% |
| Profit (loss) for the period | 9904 | €142,544 | €10,619 | -€131,925 | -92.6% |
| Profit (loss) for the period to be appropriated | 9905 | €142,544 | €10,619 | -€131,925 | -92.6% |
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 9 October 2026 via checked.be.