CYBIT: 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.
CYBIT
Largest movements
- Tangible fixed assets -€52,152
down €52,152 (-11.7%), from €444,673 to €392,521
of which Land and buildings: -€29,535
- Receivables within one year +€28,853
up €28,853 (+36.1%), from €79,846 to €108,698
of which Other amounts receivable: +€27,094
- Debts after one year -€51,971
down €51,971 (-24.2%), from €214,340 to €162,368
- Reserves +€39,258
up €39,258 (+38.5%), from €101,984 to €141,242
- Short-term financial debts -€16,500
down €16,500 (-34.1%), from €48,447 to €31,947
- Trade debts +€8,564
up €8,564 (+25.3%), from €33,797 to €42,362
- Staff costs -€22,932
no longer reported in 2025 (was €22,932)
- Other operating charges +€10,650
up €10,650 (+156.9%), from €6,786 to €17,437
- Financial charges -€7,563
down €7,563 (-45.7%), from €16,536 to €8,973
- Taxes +€4,893
up €4,893 (+51.1%), from €9,581 to €14,475
- Financial income +€2,131
up €2,131 (+2605.6%), from €82 to €2,213
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 | €527,242 | €508,547 | -€18,695 | -3.5% |
| Fixed assets | 21/28 | €444,749 | €392,597 | -€52,152 | -11.7% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €444,673 | €392,521 | -€52,152 | -11.7% |
| Land and buildings | 22 | €353,127 | €323,592 | -€29,535 | -8.4% |
| Plant, machinery and equipment | 23 | €16,580 | €12,078 | -€4,503 | -27.2% |
| Furniture and vehicles | 24 | €73,640 | €56,246 | -€17,394 | -23.6% |
| Other tangible fixed assets | 26 | €1,326 | €606 | -€720 | -54.3% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €82,493 | €115,949 | +€33,456 | +40.6% |
| Stocks and contracts in progress | 3 | €1,000 | €1,000 | = | 0.0% |
| Stocks | 30/36 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €79,846 | €108,698 | +€28,853 | +36.1% |
| Trade receivables | 40 | €79,799 | €81,558 | +€1,759 | +2.2% |
| Other amounts receivable | 41 | €47 | €27,141 | +€27,094 | +58017.1% |
| Cash at bank and in hand | 54/58 | €1,647 | €6,251 | +€4,604 | +279.4% |
| Total equity and liabilities | 10/49 | €527,242 | €508,547 | -€18,695 | -3.5% |
| Equity | 10/15 | €120,584 | €159,842 | +€39,258 | +32.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €101,984 | €141,242 | +€39,258 | +38.5% |
| Distributable reserves | 133 | €101,984 | €141,242 | +€39,258 | +38.5% |
| Amounts payable | 17/49 | €406,658 | €348,704 | -€57,954 | -14.3% |
| Amounts payable after more than one year | 17 | €214,340 | €162,368 | -€51,971 | -24.2% |
| Financial debts | 170/4 | €214,340 | €162,368 | -€51,971 | -24.2% |
| Amounts payable within one year | 42/48 | €192,319 | €186,336 | -€5,982 | -3.1% |
| Current portion of amounts payable after more than one year | 42 | €49,736 | €53,344 | +€3,608 | +7.3% |
| Financial debts | 43 | €48,447 | €31,947 | -€16,500 | -34.1% |
| Credit institutions | 430/8 | €48,447 | €31,947 | -€16,500 | -34.1% |
| Trade debts | 44 | €33,797 | €42,362 | +€8,564 | +25.3% |
| Suppliers | 440/4 | €33,797 | €42,362 | +€8,564 | +25.3% |
| Taxes, remuneration and social security | 45 | €15,817 | €17,193 | +€1,376 | +8.7% |
| Taxes | 450/3 | €15,817 | €17,193 | +€1,376 | +8.7% |
| Other amounts payable | 47/48 | €44,521 | €41,491 | -€3,031 | -6.8% |
| Remuneration, social security and pensions | 62 | €22,932 | - | -€22,932 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,681 | €56,437 | +€756 | +1.4% |
| Other operating charges | 640/8 | €6,786 | €17,437 | +€10,650 | +156.9% |
| Gross operating margin | 9900 | €134,610 | €134,465 | -€145 | -0.1% |
| Operating profit (loss) | 9901 | €49,211 | €60,592 | +€11,381 | +23.1% |
| Financial income | 75/76B | €82 | €2,213 | +€2,131 | +2605.6% |
| Recurring financial income | 75 | €82 | €2,213 | +€2,131 | +2605.6% |
| Financial charges | 65/66B | €16,536 | €8,973 | -€7,563 | -45.7% |
| Recurring financial charges | 65 | €16,536 | €8,973 | -€7,563 | -45.7% |
| Profit (loss) for the period before taxes | 9903 | €32,756 | €53,831 | +€21,075 | +64.3% |
| Income taxes | 67/77 | €9,581 | €14,475 | +€4,893 | +51.1% |
| Profit (loss) for the period | 9904 | €23,175 | €39,357 | +€16,182 | +69.8% |
| Profit (loss) for the period to be appropriated | 9905 | €23,175 | €39,357 | +€16,182 | +69.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.