Cymbeline: 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.
Cymbeline
Largest movements
- Tangible fixed assets -€16,458
down €16,458 (-22.5%), from €73,149 to €56,691
of which Furniture and vehicles: -€14,778
- Cash +€10,978
up €10,978 (+45.0%), from €24,368 to €35,345
mainly Depreciation (+€16,458) and Receivables within one year (+€2,353)
- Receivables within one year -€2,353
down €2,353 (-49.3%), from €4,773 to €2,420
of which Other amounts receivable: -€1,597
- Accrued charges and deferred income -€4,982
no longer reported in 2025 (was €4,982)
- Reserves -€2,202
down €2,202 (-2.8%), from €77,301 to €75,099
of which Tax-exempt reserves: -€42,553
- Other debts -€1,883
down €1,883 (-97.4%), from €1,933 to €50
- Tax, wage and social debts +€1,198
up €1,198 (+35.3%), from €3,392 to €4,590
- Gross operating margin -€20,196
down €20,196 (-63.4%), from €31,861 to €11,665
- Depreciation +€9,278
up €9,278 (+129.2%), from €7,180 to €16,458
- Taxes -€7,256
down €7,256, from €4,801 to -€2,455
- Financial income +€394
up €394 (+32584.3%), from €1 to €395
of which Financial income: +€394
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 | €110,286 | €101,948 | -€8,338 | -7.6% |
| Fixed assets | 21/28 | €80,641 | €64,183 | -€16,458 | -20.4% |
| Tangible fixed assets | 22/27 | €73,149 | €56,691 | -€16,458 | -22.5% |
| Plant, machinery and equipment | 23 | €3,292 | €1,613 | -€1,679 | -51.0% |
| Furniture and vehicles | 24 | €69,856 | €55,078 | -€14,778 | -21.2% |
| Financial fixed assets | 28 | €7,492 | €7,492 | = | 0.0% |
| Current assets | 29/58 | €29,645 | €37,765 | +€8,120 | +27.4% |
| Amounts receivable within one year | 40/41 | €4,773 | €2,420 | -€2,353 | -49.3% |
| Trade receivables | 40 | €3,176 | €2,420 | -€756 | -23.8% |
| Other amounts receivable | 41 | €1,597 | - | -€1,597 | |
| Cash at bank and in hand | 54/58 | €24,368 | €35,345 | +€10,978 | +45.0% |
| Deferred charges and accrued income | 490/1 | €505 | - | -€505 | |
| Total equity and liabilities | 10/49 | €110,286 | €101,948 | -€8,338 | -7.6% |
| Equity | 10/15 | €97,301 | €95,099 | -€2,202 | -2.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €77,301 | €75,099 | -€2,202 | -2.8% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €42,859 | €306 | -€42,553 | -99.3% |
| Distributable reserves | 133 | €32,442 | €72,793 | +€40,352 | +124.4% |
| Amounts payable | 17/49 | €12,986 | €6,849 | -€6,137 | -47.3% |
| Amounts payable within one year | 42/48 | €8,004 | €6,849 | -€1,155 | -14.4% |
| Trade debts | 44 | €2,679 | €2,210 | -€470 | -17.5% |
| Suppliers | 440/4 | €2,679 | €2,210 | -€470 | -17.5% |
| Taxes, remuneration and social security | 45 | €3,392 | €4,590 | +€1,198 | +35.3% |
| Taxes | 450/3 | €3,392 | €4,590 | +€1,198 | +35.3% |
| Other amounts payable | 47/48 | €1,933 | €50 | -€1,883 | -97.4% |
| Accrued charges and deferred income | 492/3 | €4,982 | - | -€4,982 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,180 | €16,458 | +€9,278 | +129.2% |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | €31,861 | €11,665 | -€20,196 | -63.4% |
| Operating profit (loss) | 9901 | €24,541 | -€4,937 | -€29,478 | |
| Financial income | 75/76B | €1 | €395 | +€394 | +32584.3% |
| Recurring financial income | 75 | €1 | €395 | +€394 | +32584.3% |
| Non-recurring financial income | 76B | €1 | €395 | +€394 | +32584.3% |
| Financial charges | 65/66B | €96 | €116 | +€20 | +21.1% |
| Recurring financial charges | 65 | €96 | €116 | +€20 | +21.1% |
| Profit (loss) for the period before taxes | 9903 | €24,447 | -€4,657 | -€29,103 | |
| Income taxes | 67/77 | €4,801 | -€2,455 | -€7,256 | |
| Profit (loss) for the period | 9904 | €19,646 | -€2,202 | -€21,847 | |
| Transfer to tax-exempt reserves | 689 | €15,497 | - | -€15,497 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,148 | -€2,202 | -€6,350 |
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 11 October 2026 via checked.be.