Cypers Consulting: 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.
Cypers Consulting
Largest movements
- Current investments +€42,015
up €42,015 (+29.0%), from €144,985 to €187,000
- Cash +€5,934
up €5,934 (+28.8%), from €20,600 to €26,534
mainly Net result for the year (+€46,077) and Receivables within one year (+€2,968)
- Receivables within one year -€2,968
down €2,968 (-24.5%), from €12,130 to €9,162
of which Trade receivables: -€6,959
- Reserves +€46,077
up €46,077 (+26.7%), from €172,862 to €218,939
- Gross operating margin -€33,960
down €33,960 (-36.6%), from €92,849 to €58,889
- Taxes -€8,516
down €8,516 (-33.0%), from €25,807 to €17,292
- Financial income +€3,484
up €3,484 (+152%), from €2,286 to €5,770
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 | €179,831 | €224,065 | +€44,233 | +24.6% |
| Fixed assets | 21/28 | €1,572 | €891 | -€681 | -43.3% |
| Tangible fixed assets | 22/27 | €1,572 | €891 | -€681 | -43.3% |
| Plant, machinery and equipment | 23 | €1,572 | €891 | -€681 | -43.3% |
| Current assets | 29/58 | €178,259 | €223,173 | +€44,915 | +25.2% |
| Amounts receivable within one year | 40/41 | €12,130 | €9,162 | -€2,968 | -24.5% |
| Trade receivables | 40 | €11,566 | €4,608 | -€6,959 | -60.2% |
| Other amounts receivable | 41 | €563 | €4,554 | +€3,991 | +709% |
| Current investments | 50/53 | €144,985 | €187,000 | +€42,015 | +29.0% |
| Cash at bank and in hand | 54/58 | €20,600 | €26,534 | +€5,934 | +28.8% |
| Deferred charges and accrued income | 490/1 | €544 | €477 | -€67 | -12.3% |
| Total equity and liabilities | 10/49 | €179,831 | €224,065 | +€44,233 | +24.6% |
| Equity | 10/15 | €177,862 | €223,939 | +€46,077 | +25.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €172,862 | €218,939 | +€46,077 | +26.7% |
| Distributable reserves | 133 | €172,862 | €218,939 | +€46,077 | +26.7% |
| Amounts payable | 17/49 | €1,969 | €126 | -€1,844 | -93.6% |
| Amounts payable within one year | 42/48 | €1,969 | €126 | -€1,844 | -93.6% |
| Trade debts | 44 | €1,693 | €79 | -€1,614 | -95.4% |
| Suppliers | 440/4 | €1,693 | €79 | -€1,614 | -95.4% |
| Taxes, remuneration and social security | 45 | €121 | €0 | -€121 | -100% |
| Taxes | 450/3 | €121 | €0 | -€121 | -100% |
| Other amounts payable | 47/48 | €155 | €47 | -€108 | -69.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €355 | €681 | +€327 | +92.1% |
| Other operating charges | 640/8 | €118 | €520 | +€402 | +340% |
| Gross operating margin | 9900 | €92,849 | €58,889 | -€33,960 | -36.6% |
| Operating profit (loss) | 9901 | €92,376 | €57,688 | -€34,688 | -37.6% |
| Financial income | 75/76B | €2,286 | €5,770 | +€3,484 | +152% |
| Recurring financial income | 75 | €2,286 | €5,770 | +€3,484 | +152% |
| Financial charges | 65/66B | €125 | €90 | -€35 | -27.7% |
| Recurring financial charges | 65 | €125 | €90 | -€35 | -27.7% |
| Profit (loss) for the period before taxes | 9903 | €94,538 | €63,369 | -€31,169 | -33.0% |
| Income taxes | 67/77 | €25,807 | €17,292 | -€8,516 | -33.0% |
| Profit (loss) for the period | 9904 | €68,731 | €46,077 | -€22,654 | -33.0% |
| Profit (loss) for the period to be appropriated | 9905 | €68,731 | €46,077 | -€22,654 | -33.0% |
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 15 October 2026 via checked.be.