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
- Current investments +€100,000
up €100,000 (+100.0%), from €100,000 to €200,000
- Cash -€90,188
down €90,188 (-57.3%), from €157,315 to €67,127
mainly Current investments (-€100,000) and Receivables within one year (-€6,910)
- Receivables within one year +€6,910
up €6,910 (+40.1%), from €17,216 to €24,126
of which Trade receivables: +€10,477
- Tangible fixed assets +€4,283
up €4,283 (+127.5%), from €3,360 to €7,643
of which Furniture and vehicles: +€3,371
- Reserves +€25,370
up €25,370 (+9.6%), from €265,421 to €290,791
- Other debts -€3,032
down €3,032 (-84.8%), from €3,576 to €544
- Gross operating margin -€10,615
down €10,615 (-21.0%), from €50,436 to €39,821
- Financial income +€2,766
up €2,766 (+292.2%), from €947 to €3,712
- Taxes -€2,569
down €2,569 (-15.3%), from €16,738 to €14,170
- Depreciation +€657
up €657 (+66.6%), from €987 to €1,644
- Financial charges -€643
down €643 (-35.4%), from €1,818 to €1,175
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 | €278,478 | €302,495 | +€24,017 | +8.6% |
| Fixed assets | 21/28 | €3,400 | €7,683 | +€4,283 | +126.0% |
| Tangible fixed assets | 22/27 | €3,360 | €7,643 | +€4,283 | +127.5% |
| Furniture and vehicles | 24 | €3,360 | €6,731 | +€3,371 | +100.3% |
| Other tangible fixed assets | 26 | - | €912 | +€912 | |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €275,078 | €294,812 | +€19,734 | +7.2% |
| Amounts receivable within one year | 40/41 | €17,216 | €24,126 | +€6,910 | +40.1% |
| Trade receivables | 40 | €13,068 | €23,545 | +€10,477 | +80.2% |
| Other amounts receivable | 41 | €4,148 | €582 | -€3,566 | -86.0% |
| Current investments | 50/53 | €100,000 | €200,000 | +€100,000 | +100.0% |
| Cash at bank and in hand | 54/58 | €157,315 | €67,127 | -€90,188 | -57.3% |
| Deferred charges and accrued income | 490/1 | €547 | €3,559 | +€3,012 | +550.5% |
| Total equity and liabilities | 10/49 | €278,478 | €302,495 | +€24,017 | +8.6% |
| Equity | 10/15 | €270,421 | €295,791 | +€25,370 | +9.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €265,421 | €290,791 | +€25,370 | +9.6% |
| Distributable reserves | 133 | €265,421 | €290,791 | +€25,370 | +9.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €8,056 | €6,704 | -€1,352 | -16.8% |
| Amounts payable within one year | 42/48 | €8,056 | €6,558 | -€1,498 | -18.6% |
| Trade debts | 44 | €1,339 | €2,136 | +€797 | +59.5% |
| Suppliers | 440/4 | €1,339 | €2,136 | +€797 | +59.5% |
| Taxes, remuneration and social security | 45 | €3,141 | €3,878 | +€737 | +23.5% |
| Taxes | 450/3 | €3,141 | €3,878 | +€737 | +23.5% |
| Other amounts payable | 47/48 | €3,576 | €544 | -€3,032 | -84.8% |
| Accrued charges and deferred income | 492/3 | €0 | €146 | +€146 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €987 | €1,644 | +€657 | +66.6% |
| Other operating charges | 640/8 | €927 | €903 | -€25 | -2.7% |
| Non-recurring operating charges | 66A | €0 | €274 | +€274 | |
| Gross operating margin | 9900 | €50,436 | €39,821 | -€10,615 | -21.0% |
| Operating profit (loss) | 9901 | €48,522 | €37,001 | -€11,521 | -23.7% |
| Financial income | 75/76B | €947 | €3,712 | +€2,766 | +292.2% |
| Recurring financial income | 75 | €947 | €3,712 | +€2,766 | +292.2% |
| Financial charges | 65/66B | €1,818 | €1,175 | -€643 | -35.4% |
| Recurring financial charges | 65 | €1,818 | €1,175 | -€643 | -35.4% |
| Profit (loss) for the period before taxes | 9903 | €47,651 | €39,539 | -€8,111 | -17.0% |
| Income taxes | 67/77 | €16,738 | €14,170 | -€2,569 | -15.3% |
| Profit (loss) for the period | 9904 | €30,912 | €25,370 | -€5,543 | -17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €30,912 | €25,370 | -€5,543 | -17.9% |
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 8 October 2026 via checked.be.