CYPER: 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.
CYPER
Largest movements
- Financial fixed assets +€298,000
up €298,000 (+14,900%), from €2,000 to €300,000
- Receivables within one year +€39,228
up €39,228 (+388%), from €10,100 to €49,328
of which Trade receivables: +€39,214
- Stocks and contracts -€35,600
down €35,600 (-87.7%), from €40,600 to €5,000
- Deferred charges and accrued income +€6,361
up €6,361 (+696%), from €913 to €7,275
- Debts after one year +€252,868
new in 2024: €252,868
- Other debts +€53,233
up €53,233 (+675%), from €7,888 to €61,122
- Current portion of long-term debt +€29,132
new in 2024: €29,132
- Profit (loss) carried forward -€24,735
down €24,735 (-886%), from -€2,791 to -€27,526
- Tax, wage and social debts -€3,821
down €3,821 (-23.7%), from €16,113 to €12,293
- Gross operating margin -€14,323
down €14,323 (-2,134%), from -€671 to -€14,994
- Financial charges +€8,031
up €8,031 (+5,194%), from €155 to €8,186
- Taxes -€550
down €550 (-57.1%), from €963 to €413
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,021 | €364,513 | +€309,492 | +562% |
| Fixed assets | 21/28 | €2,512 | €302,750 | +€300,239 | +11,954% |
| Tangible fixed assets | 22/27 | €512 | €2,750 | +€2,239 | +438% |
| Furniture and vehicles | 24 | €512 | €2,750 | +€2,239 | +438% |
| Financial fixed assets | 28 | €2,000 | €300,000 | +€298,000 | +14,900% |
| Current assets | 29/58 | €52,510 | €61,763 | +€9,254 | +17.6% |
| Stocks and contracts in progress | 3 | €40,600 | €5,000 | -€35,600 | -87.7% |
| Contracts in progress | 37 | €40,600 | €5,000 | -€35,600 | -87.7% |
| Amounts receivable within one year | 40/41 | €10,100 | €49,328 | +€39,228 | +388% |
| Trade receivables | 40 | €10,100 | €49,314 | +€39,214 | +388% |
| Other amounts receivable | 41 | €0 | €14 | +€14 | |
| Cash at bank and in hand | 54/58 | €896 | €161 | -€736 | -82.1% |
| Deferred charges and accrued income | 490/1 | €913 | €7,275 | +€6,361 | +696% |
| Total equity and liabilities | 10/49 | €55,021 | €364,513 | +€309,492 | +562% |
| Equity | 10/15 | €27,881 | €3,146 | -€24,735 | -88.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €25,672 | €25,672 | = | 0.0% |
| Distributable reserves | 133 | €25,672 | €25,672 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,791 | -€27,526 | -€24,735 | -886% |
| Amounts payable | 17/49 | €27,140 | €361,367 | +€334,227 | +1,231% |
| Amounts payable after more than one year | 17 | - | €252,868 | +€252,868 | |
| Financial debts | 170/4 | - | €252,868 | +€252,868 | |
| Amounts payable within one year | 42/48 | €27,140 | €106,708 | +€79,568 | +293% |
| Current portion of amounts payable after more than one year | 42 | - | €29,132 | +€29,132 | |
| Trade debts | 44 | €3,139 | €4,162 | +€1,023 | +32.6% |
| Suppliers | 440/4 | €3,139 | €4,162 | +€1,023 | +32.6% |
| Taxes, remuneration and social security | 45 | €16,113 | €12,293 | -€3,821 | -23.7% |
| Taxes | 450/3 | €16,113 | €12,293 | -€3,821 | -23.7% |
| Other amounts payable | 47/48 | €7,888 | €61,122 | +€53,233 | +675% |
| Accrued charges and deferred income | 492/3 | - | €1,792 | +€1,792 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €408 | €488 | +€79 | +19.4% |
| Other operating charges | 640/8 | €594 | €728 | +€133 | +22.5% |
| Gross operating margin | 9900 | -€671 | -€14,994 | -€14,323 | -2,134% |
| Operating profit (loss) | 9901 | -€1,674 | -€16,209 | -€14,535 | -868% |
| Financial income | 75/76B | €0 | €73 | +€73 | +242,533% |
| Recurring financial income | 75 | €0 | €73 | +€73 | +242,533% |
| Financial charges | 65/66B | €155 | €8,186 | +€8,031 | +5,194% |
| Recurring financial charges | 65 | €155 | €8,186 | +€8,031 | +5,194% |
| Profit (loss) for the period before taxes | 9903 | -€1,828 | -€24,322 | -€22,494 | -1,230% |
| Income taxes | 67/77 | €963 | €413 | -€550 | -57.1% |
| Profit (loss) for the period | 9904 | -€2,791 | -€24,735 | -€21,944 | -786% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,791 | -€24,735 | -€21,944 | -786% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.