Cype.rs: 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.
Cype.rs
Largest movements
- Cash +€16,415
up €16,415 (+76.1%), from €21,557 to €37,972
mainly Net result for the year (+€26,738) and Depreciation (+€2,426)
- Deferred charges and accrued income +€1,575
up €1,575 (+149%), from €1,054 to €2,629
- Receivables within one year -€1,553
down €1,553 (-32.1%), from €4,840 to €3,287
of which Trade receivables: -€4,477
- Profit (loss) carried forward +€26,738
up €26,738 (+220%), from €12,177 to €38,915
- Other debts -€10,058
down €10,058 (-100%), from €10,058 to €0
- Tax, wage and social debts -€2,168
down €2,168 (-27.0%), from €8,037 to €5,869
- Trade debts +€1,886
up €1,886 (+431%), from €438 to €2,324
- Gross operating margin +€21,420
up €21,420 (+129%), from €16,598 to €38,018
- Taxes +€4,414
up €4,414 (+142%), from €3,116 to €7,530
- Depreciation +€1,778
up €1,778 (+274%), from €649 to €2,426
- Financial charges +€719
up €719 (+119%), from €606 to €1,325
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 | €33,210 | €49,655 | +€16,445 | +49.5% |
| Fixed assets | 21/28 | €5,759 | €5,768 | +€9 | +0.2% |
| Tangible fixed assets | 22/27 | €5,759 | €5,768 | +€9 | +0.2% |
| Plant, machinery and equipment | 23 | €5,759 | €5,768 | +€9 | +0.2% |
| Current assets | 29/58 | €27,451 | €43,887 | +€16,436 | +59.9% |
| Amounts receivable within one year | 40/41 | €4,840 | €3,287 | -€1,553 | -32.1% |
| Trade receivables | 40 | €4,840 | €363 | -€4,477 | -92.5% |
| Other amounts receivable | 41 | - | €2,924 | +€2,924 | |
| Cash at bank and in hand | 54/58 | €21,557 | €37,972 | +€16,415 | +76.1% |
| Deferred charges and accrued income | 490/1 | €1,054 | €2,629 | +€1,575 | +149% |
| Total equity and liabilities | 10/49 | €33,210 | €49,655 | +€16,445 | +49.5% |
| Equity | 10/15 | €14,677 | €41,415 | +€26,738 | +182% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,177 | €38,915 | +€26,738 | +220% |
| Amounts payable | 17/49 | €18,533 | €8,240 | -€10,293 | -55.5% |
| Amounts payable within one year | 42/48 | €18,533 | €8,193 | -€10,340 | -55.8% |
| Trade debts | 44 | €438 | €2,324 | +€1,886 | +431% |
| Suppliers | 440/4 | €438 | €2,324 | +€1,886 | +431% |
| Taxes, remuneration and social security | 45 | €8,037 | €5,869 | -€2,168 | -27.0% |
| Taxes | 450/3 | €8,037 | €5,869 | -€2,168 | -27.0% |
| Other amounts payable | 47/48 | €10,058 | €0 | -€10,058 | -100% |
| Accrued charges and deferred income | 492/3 | - | €48 | +€48 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €649 | €2,426 | +€1,778 | +274% |
| Other operating charges | 640/8 | €50 | €0 | -€50 | -100% |
| Gross operating margin | 9900 | €16,598 | €38,018 | +€21,420 | +129% |
| Operating profit (loss) | 9901 | €15,900 | €35,592 | +€19,692 | +124% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €606 | €1,325 | +€719 | +119% |
| Recurring financial charges | 65 | €606 | €1,325 | +€719 | +119% |
| Profit (loss) for the period before taxes | 9903 | €15,294 | €34,268 | +€18,974 | +124% |
| Income taxes | 67/77 | €3,116 | €7,530 | +€4,414 | +142% |
| Profit (loss) for the period | 9904 | €12,177 | €26,738 | +€14,561 | +120% |
| Profit (loss) for the period to be appropriated | 9905 | €12,177 | €26,738 | +€14,561 | +120% |
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 19 October 2026 via checked.be.