CYPRES: what changed
Two fiscal 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
- Tangible fixed assets +€8,491
up €8,491 (+29.2%), from €29,105 to €37,596
of which Plant, machinery and equipment: +€8,491
- Cash +€4,339
up €4,339 (+102.4%), from €4,239 to €8,579
mainly Other debts (+€30,000) and Depreciation (+€2,489)
- Deferred charges and accrued income -€1,291
down €1,291 (-100.0%), from €1,291 to €0
- Receivables within one year +€1,157
up €1,157 (+15.3%), from €7,549 to €8,706
of which Trade receivables: +€5,370
- Other debts +€30,000
new in 2025: €30,000
- Profit (loss) carried forward -€13,815
down €13,815 (-64.4%), from -€21,440 to -€35,255
- Trade debts -€3,490
down €3,490 (-31.3%), from €11,152 to €7,662
- Gross operating margin +€7,165
up €7,165 (+55.6%), from -€12,887 to -€5,723
- Other operating charges +€1,898
up €1,898 (+79.5%), from €2,386 to €4,284
- Financial income -€1,291
down €1,291 (-100.0%), from €1,291 to €0
- Depreciation +€1,096
up €1,096 (+78.7%), from €1,393 to €2,489
- Financial charges +€972
up €972 (+281.4%), from €346 to €1,318
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 | €42,185 | €54,881 | +€12,695 | +30.1% |
| Fixed assets | 21/28 | €29,105 | €37,596 | +€8,491 | +29.2% |
| Tangible fixed assets | 22/27 | €29,105 | €37,596 | +€8,491 | +29.2% |
| Land and buildings | 22 | €16,586 | €16,586 | = | 0.0% |
| Plant, machinery and equipment | 23 | €12,519 | €21,009 | +€8,491 | +67.8% |
| Current assets | 29/58 | €13,080 | €17,285 | +€4,205 | +32.1% |
| Amounts receivable within one year | 40/41 | €7,549 | €8,706 | +€1,157 | +15.3% |
| Trade receivables | 40 | €860 | €6,230 | +€5,370 | +624.4% |
| Other amounts receivable | 41 | €6,689 | €2,476 | -€4,213 | -63.0% |
| Cash at bank and in hand | 54/58 | €4,239 | €8,579 | +€4,339 | +102.4% |
| Deferred charges and accrued income | 490/1 | €1,291 | €0 | -€1,291 | -100.0% |
| Total equity and liabilities | 10/49 | €42,185 | €54,881 | +€12,695 | +30.1% |
| Equity | 10/15 | €31,033 | €17,219 | -€13,815 | -44.5% |
| Contributions | 10/11 | €52,474 | €52,474 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,440 | -€35,255 | -€13,815 | -64.4% |
| Amounts payable | 17/49 | €11,152 | €37,662 | +€26,510 | +237.7% |
| Amounts payable within one year | 42/48 | €11,152 | €37,662 | +€26,510 | +237.7% |
| Trade debts | 44 | €11,152 | €7,662 | -€3,490 | -31.3% |
| Suppliers | 440/4 | €11,152 | €7,662 | -€3,490 | -31.3% |
| Other amounts payable | 47/48 | - | €30,000 | +€30,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,393 | €2,489 | +€1,096 | +78.7% |
| Other operating charges | 640/8 | €2,386 | €4,284 | +€1,898 | +79.5% |
| Gross operating margin | 9900 | -€12,887 | -€5,723 | +€7,165 | +55.6% |
| Operating profit (loss) | 9901 | -€16,667 | -€12,497 | +€4,170 | +25.0% |
| Financial income | 75/76B | €1,291 | €0 | -€1,291 | -100.0% |
| Recurring financial income | 75 | €1,291 | €0 | -€1,291 | -100.0% |
| Financial charges | 65/66B | €346 | €1,318 | +€972 | +281.4% |
| Recurring financial charges | 65 | €346 | €1,318 | +€972 | +281.4% |
| Profit (loss) for the period before taxes | 9903 | -€15,721 | -€13,815 | +€1,907 | +12.1% |
| Profit (loss) for the period | 9904 | -€15,721 | -€13,815 | +€1,907 | +12.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,721 | -€13,815 | +€1,907 | +12.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.