CYBI: 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.
CYBI
Largest movements
- Receivables within one year +€14,013
up €14,013 (+226%), from €6,201 to €20,214
of which Other amounts receivable: +€12,500
- Receivables after one year -€10,703
down €10,703 (-24.2%), from €44,252 to €33,549
- Reserves +€9,597
up €9,597 (+56.0%), from €17,123 to €26,720
- Debts after one year -€7,238
down €7,238 (-5.9%), from €122,487 to €115,250
of which Financial debts: -€18,000
- Tax, wage and social debts +€2,311
up €2,311 (+30.2%), from €7,661 to €9,973
- Gross operating margin -€14,856
down €14,856 (-45.3%), from €32,769 to €17,913
- Depreciation -€3,518
down €3,518 (-100%), from €3,518 to €0
- Taxes -€2,825
down €2,825 (-39.2%), from €7,206 to €4,381
- Financial charges -€2,601
down €2,601 (-42.4%), from €6,138 to €3,537
of which Financial charges: -€2,712
- Financial income -€1,748
down €1,748 (-49.3%), from €3,544 to €1,797
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 | €168,327 | €172,322 | +€3,995 | +2.4% |
| Fixed assets | 21/28 | €117,000 | €117,000 | = | 0.0% |
| Financial fixed assets | 28 | €117,000 | €117,000 | = | 0.0% |
| Current assets | 29/58 | €51,327 | €55,322 | +€3,995 | +7.8% |
| Amounts receivable after more than one year | 29 | €44,252 | €33,549 | -€10,703 | -24.2% |
| Other amounts receivable | 291 | €44,252 | €33,549 | -€10,703 | -24.2% |
| Amounts receivable within one year | 40/41 | €6,201 | €20,214 | +€14,013 | +226% |
| Trade receivables | 40 | €6,201 | €7,714 | +€1,513 | +24.4% |
| Other amounts receivable | 41 | - | €12,500 | +€12,500 | |
| Cash at bank and in hand | 54/58 | €198 | €866 | +€667 | +336% |
| Deferred charges and accrued income | 490/1 | €676 | €694 | +€18 | +2.7% |
| Total equity and liabilities | 10/49 | €168,327 | €172,322 | +€3,995 | +2.4% |
| Equity | 10/15 | €18,123 | €27,720 | +€9,597 | +53.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €17,123 | €26,720 | +€9,597 | +56.0% |
| Distributable reserves | 133 | €17,123 | €26,720 | +€9,597 | +56.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €150,204 | €144,602 | -€5,602 | -3.7% |
| Amounts payable after more than one year | 17 | €122,487 | €115,250 | -€7,238 | -5.9% |
| Financial debts | 170/4 | €118,625 | €100,625 | -€18,000 | -15.2% |
| Other amounts payable | 178/9 | €3,862 | €14,625 | +€10,762 | +279% |
| Amounts payable within one year | 42/48 | €27,013 | €28,671 | +€1,658 | +6.1% |
| Current portion of amounts payable after more than one year | 42 | €18,000 | €18,000 | = | 0.0% |
| Trade debts | 44 | €1,352 | €32 | -€1,320 | -97.6% |
| Suppliers | 440/4 | €1,352 | €32 | -€1,320 | -97.6% |
| Taxes, remuneration and social security | 45 | €7,661 | €9,973 | +€2,311 | +30.2% |
| Taxes | 450/3 | €7,661 | €9,973 | +€2,311 | +30.2% |
| Other amounts payable | 47/48 | - | €666 | +€666 | |
| Accrued charges and deferred income | 492/3 | €704 | €681 | -€23 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,518 | €0 | -€3,518 | -100% |
| Other operating charges | 640/8 | €2,329 | €1,361 | -€968 | -41.6% |
| Gross operating margin | 9900 | €32,769 | €17,913 | -€14,856 | -45.3% |
| Operating profit (loss) | 9901 | €26,923 | €16,552 | -€10,371 | -38.5% |
| Financial income | 75/76B | €3,544 | €1,797 | -€1,748 | -49.3% |
| Recurring financial income | 75 | €3,544 | €1,797 | -€1,748 | -49.3% |
| Financial charges | 65/66B | €6,138 | €3,537 | -€2,601 | -42.4% |
| Recurring financial charges | 65 | €6,138 | €3,426 | -€2,712 | -44.2% |
| Non-recurring financial charges | 66B | - | €111 | +€111 | |
| Profit (loss) for the period before taxes | 9903 | €24,329 | €14,811 | -€9,517 | -39.1% |
| Income taxes | 67/77 | €7,206 | €4,381 | -€2,825 | -39.2% |
| Profit (loss) for the period | 9904 | €17,123 | €10,430 | -€6,693 | -39.1% |
| Profit (loss) for the period to be appropriated | 9905 | €17,123 | €10,430 | -€6,693 | -39.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.