Cypres: 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.
Cypres
Largest movements
- Receivables within one year +€503,421
up €503,421 (+74.1%), from €679,596 to €1.2m
of which Other amounts receivable: +€282,877
- Cash +€52,178
up €52,178 (+13.5%), from €385,476 to €437,655
mainly Other debts (+€359,128) and Accrued charges and deferred income (+€148,181)
- Tangible fixed assets -€20,434
down €20,434 (-52.0%), from €39,269 to €18,834
of which Furniture and vehicles: -€18,322
- Other debts +€359,128
up €359,128 (+798%), from €45,000 to €404,128
- Accrued charges and deferred income +€148,181
up €148,181, from €0 to €148,181
- Trade debts +€77,096
up €77,096 (+13.3%), from €577,874 to €654,969
- Tax, wage and social debts -€37,723
down €37,723 (-28.5%), from €132,327 to €94,603
of which Taxes: -€57,201
- Gross operating margin -€61,335
down €61,335 (-8.6%), from €714,068 to €652,732
- Staff costs -€45,201
down €45,201 (-7.0%), from €648,263 to €603,062
- Depreciation -€15,109
down €15,109 (-39.1%), from €38,651 to €23,542
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 | €1,122,238 | €1,653,593 | +€531,354 | +47.3% |
| Fixed assets | 21/28 | €48,053 | €23,951 | -€24,103 | -50.2% |
| Intangible fixed assets | 21 | €3,824 | €156 | -€3,668 | -95.9% |
| Tangible fixed assets | 22/27 | €39,269 | €18,834 | -€20,434 | -52.0% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €3,990 | €1,878 | -€2,113 | -52.9% |
| Furniture and vehicles | 24 | €35,279 | €16,957 | -€18,322 | -51.9% |
| Financial fixed assets | 28 | €4,960 | €4,960 | = | 0.0% |
| Current assets | 29/58 | €1,074,185 | €1,629,642 | +€555,457 | +51.7% |
| Amounts receivable within one year | 40/41 | €679,596 | €1,183,017 | +€503,421 | +74.1% |
| Trade receivables | 40 | €622,427 | €842,972 | +€220,545 | +35.4% |
| Other amounts receivable | 41 | €57,169 | €340,045 | +€282,877 | +495% |
| Cash at bank and in hand | 54/58 | €385,476 | €437,655 | +€52,178 | +13.5% |
| Deferred charges and accrued income | 490/1 | €9,112 | €8,970 | -€142 | -1.6% |
| Total equity and liabilities | 10/49 | €1,122,238 | €1,653,593 | +€531,354 | +47.3% |
| Equity | 10/15 | €332,038 | €330,911 | -€1,127 | -0.3% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Capital | 10 | €70,000 | €70,000 | = | 0.0% |
| Issued capital | 100 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €262,038 | €260,911 | -€1,127 | -0.4% |
| Non-distributable reserves | 130/1 | €7,000 | €7,000 | = | 0.0% |
| Legal reserve | 130 | €7,000 | €7,000 | = | 0.0% |
| Distributable reserves | 133 | €255,038 | €253,911 | -€1,127 | -0.4% |
| Amounts payable | 17/49 | €790,200 | €1,322,682 | +€532,481 | +67.4% |
| Amounts payable within one year | 42/48 | €790,200 | €1,174,501 | +€384,300 | +48.6% |
| Current portion of amounts payable after more than one year | 42 | €35,000 | €20,800 | -€14,200 | -40.6% |
| Trade debts | 44 | €577,874 | €654,969 | +€77,096 | +13.3% |
| Suppliers | 440/4 | €577,874 | €654,969 | +€77,096 | +13.3% |
| Taxes, remuneration and social security | 45 | €132,327 | €94,603 | -€37,723 | -28.5% |
| Taxes | 450/3 | €82,087 | €24,885 | -€57,201 | -69.7% |
| Remuneration and social security | 454/9 | €50,240 | €69,718 | +€19,478 | +38.8% |
| Other amounts payable | 47/48 | €45,000 | €404,128 | +€359,128 | +798% |
| Accrued charges and deferred income | 492/3 | €0 | €148,181 | +€148,181 | |
| Non-recurring operating income | 76A | €0 | €20,085 | +€20,085 | +200,847,900% |
| Remuneration, social security and pensions | 62 | €648,263 | €603,062 | -€45,201 | -7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,651 | €23,542 | -€15,109 | -39.1% |
| Other operating charges | 640/8 | €8,730 | €14,030 | +€5,299 | +60.7% |
| Non-recurring operating charges | 66A | - | €436 | +€436 | |
| Gross operating margin | 9900 | €714,068 | €652,732 | -€61,335 | -8.6% |
| Operating profit (loss) | 9901 | €18,423 | €11,662 | -€6,761 | -36.7% |
| Financial income | 75/76B | €0 | €2,007 | +€2,007 | |
| Recurring financial income | 75 | €0 | €2,007 | +€2,007 | |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €8,751 | €3,634 | -€5,117 | -58.5% |
| Recurring financial charges | 65 | €8,751 | €3,634 | -€5,117 | -58.5% |
| Profit (loss) for the period before taxes | 9903 | €9,672 | €10,035 | +€363 | +3.7% |
| Income taxes | 67/77 | €13,869 | €11,162 | -€2,707 | -19.5% |
| Profit (loss) for the period | 9904 | -€4,197 | -€1,127 | +€3,070 | +73.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,197 | -€1,127 | +€3,070 | +73.1% |
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 14 October 2026 via checked.be.