CyberXpert: 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.
CyberXpert
Largest movements
- Receivables within one year +€304,750
up €304,750 (+249.8%), from €122,016 to €426,766
of which Trade receivables: +€301,348
- Deferred charges and accrued income -€10,508
down €10,508 (-46.6%), from €22,548 to €12,040
- Trade debts +€119,127
up €119,127 (+339.4%), from €35,098 to €154,224
- Advances received +€114,323
new in 2025: €114,323
- Profit (loss) carried forward +€61,369
up €61,369, from €0 to €61,369
- Other debts -€23,874
down €23,874 (-30.8%), from €77,438 to €53,564
- Tax, wage and social debts +€20,207
up €20,207 (+31.5%), from €64,180 to €84,387
- Gross operating margin +€4,111
up €4,111 (+5.0%), from €82,256 to €86,368
- Financial charges +€3,228
up €3,228 (+130.6%), from €2,472 to €5,700
- Taxes +€1,283
up €1,283 (+8.1%), from €15,890 to €17,173
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 | €242,654 | €533,806 | +€291,152 | +120.0% |
| Fixed assets | 21/28 | €7,089 | €5,152 | -€1,937 | -27.3% |
| Tangible fixed assets | 22/27 | €4,589 | €2,652 | -€1,937 | -42.2% |
| Plant, machinery and equipment | 23 | €1,501 | €1,296 | -€205 | -13.7% |
| Furniture and vehicles | 24 | €3,088 | €1,356 | -€1,732 | -56.1% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €235,565 | €528,654 | +€293,088 | +124.4% |
| Amounts receivable within one year | 40/41 | €122,016 | €426,766 | +€304,750 | +249.8% |
| Trade receivables | 40 | €122,016 | €423,364 | +€301,348 | +247.0% |
| Other amounts receivable | 41 | €0 | €3,402 | +€3,402 | |
| Cash at bank and in hand | 54/58 | €91,001 | €89,848 | -€1,153 | -1.3% |
| Deferred charges and accrued income | 490/1 | €22,548 | €12,040 | -€10,508 | -46.6% |
| Total equity and liabilities | 10/49 | €242,654 | €533,806 | +€291,152 | +120.0% |
| Equity | 10/15 | €65,938 | €127,307 | +€61,369 | +93.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €60,938 | €60,938 | = | 0.0% |
| Distributable reserves | 133 | €60,938 | €60,938 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €61,369 | +€61,369 | |
| Amounts payable | 17/49 | €176,716 | €406,498 | +€229,783 | +130.0% |
| Amounts payable within one year | 42/48 | €176,716 | €406,498 | +€229,783 | +130.0% |
| Trade debts | 44 | €35,098 | €154,224 | +€119,127 | +339.4% |
| Suppliers | 440/4 | €35,098 | €154,224 | +€119,127 | +339.4% |
| Advances received on contracts in progress | 46 | - | €114,323 | +€114,323 | |
| Taxes, remuneration and social security | 45 | €64,180 | €84,387 | +€20,207 | +31.5% |
| Taxes | 450/3 | €64,180 | €84,387 | +€20,207 | +31.5% |
| Other amounts payable | 47/48 | €77,438 | €53,564 | -€23,874 | -30.8% |
| Non-recurring operating income | 76A | - | €4,355 | +€4,355 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,035 | €1,937 | -€98 | -4.8% |
| Other operating charges | 640/8 | €455 | €827 | +€372 | +81.8% |
| Gross operating margin | 9900 | €82,256 | €86,368 | +€4,111 | +5.0% |
| Operating profit (loss) | 9901 | €79,766 | €83,604 | +€3,837 | +4.8% |
| Financial income | 75/76B | €301 | €639 | +€338 | +112.0% |
| Recurring financial income | 75 | €301 | €639 | +€338 | +112.0% |
| Financial charges | 65/66B | €2,472 | €5,700 | +€3,228 | +130.6% |
| Recurring financial charges | 65 | €2,472 | €5,700 | +€3,228 | +130.6% |
| Profit (loss) for the period before taxes | 9903 | €77,596 | €78,542 | +€947 | +1.2% |
| Income taxes | 67/77 | €15,890 | €17,173 | +€1,283 | +8.1% |
| Profit (loss) for the period | 9904 | €61,706 | €61,369 | -€337 | -0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €61,706 | €61,369 | -€337 | -0.5% |
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 7 October 2026 via checked.be.