CYPRESS: 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.
CYPRESS
Largest movements
- Tangible fixed assets -€43,570
down €43,570 (-2.7%), from €1.6m to €1.6m
of which Land and buildings: -€43,142
- Cash -€23,118
down €23,118 (-79.5%), from €29,066 to €5,948
mainly Debts after one year (-€48,563) and Trade debts (-€17,487)
- Debts after one year -€48,563
down €48,563 (-5.1%), from €956,839 to €908,276
- Trade debts -€17,487
down €17,487 (-99.3%), from €17,607 to €120
- Gross operating margin +€5,917
up €5,917 (+11.5%), from €51,512 to €57,429
- Financial charges -€4,004
down €4,004 (-18.8%), from €21,298 to €17,294
- Depreciation +€1,140
up €1,140 (+2.7%), from €42,430 to €43,570
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 | €1,746,246 | €1,664,358 | -€81,888 | -4.7% |
| Fixed assets | 21/28 | €1,701,980 | €1,658,410 | -€43,570 | -2.6% |
| Tangible fixed assets | 22/27 | €1,603,257 | €1,559,687 | -€43,570 | -2.7% |
| Land and buildings | 22 | €1,566,577 | €1,523,435 | -€43,142 | -2.8% |
| Furniture and vehicles | 24 | €3,395 | €2,966 | -€429 | -12.6% |
| Other tangible fixed assets | 26 | €33,285 | €33,285 | = | 0.0% |
| Financial fixed assets | 28 | €98,723 | €98,723 | = | 0.0% |
| Current assets | 29/58 | €44,266 | €5,948 | -€38,318 | -86.6% |
| Amounts receivable within one year | 40/41 | €15,200 | - | -€15,200 | |
| Trade receivables | 40 | €15,200 | - | -€15,200 | |
| Cash at bank and in hand | 54/58 | €29,066 | €5,948 | -€23,118 | -79.5% |
| Total equity and liabilities | 10/49 | €1,746,246 | €1,664,358 | -€81,888 | -4.7% |
| Equity | 10/15 | €385,977 | €378,006 | -€7,971 | -2.1% |
| Contributions | 10/11 | €112,400 | €112,400 | = | 0.0% |
| Capital | 10 | €112,400 | €112,400 | = | 0.0% |
| Issued capital | 100 | €112,400 | €112,400 | = | 0.0% |
| Reserves | 13 | €273,577 | €265,606 | -€7,971 | -2.9% |
| Non-distributable reserves | 130/1 | €11,240 | €11,240 | = | 0.0% |
| Legal reserve | 130 | €11,240 | €11,240 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,037 | €18,037 | = | 0.0% |
| Distributable reserves | 133 | €244,300 | €236,329 | -€7,971 | -3.3% |
| Amounts payable | 17/49 | €1,360,270 | €1,286,353 | -€73,917 | -5.4% |
| Amounts payable after more than one year | 17 | €956,839 | €908,276 | -€48,563 | -5.1% |
| Financial debts | 170/4 | €956,839 | €908,276 | -€48,563 | -5.1% |
| Amounts payable within one year | 42/48 | €403,431 | €378,077 | -€25,355 | -6.3% |
| Current portion of amounts payable after more than one year | 42 | €43,728 | €48,563 | +€4,835 | +11.1% |
| Trade debts | 44 | €17,607 | €120 | -€17,487 | -99.3% |
| Suppliers | 440/4 | €17,607 | €120 | -€17,487 | -99.3% |
| Other amounts payable | 47/48 | €342,096 | €329,394 | -€12,702 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,430 | €43,570 | +€1,140 | +2.7% |
| Other operating charges | 640/8 | €3,976 | €4,536 | +€560 | +14.1% |
| Gross operating margin | 9900 | €51,512 | €57,429 | +€5,917 | +11.5% |
| Operating profit (loss) | 9901 | €5,106 | €9,323 | +€4,217 | +82.6% |
| Financial charges | 65/66B | €21,298 | €17,294 | -€4,004 | -18.8% |
| Recurring financial charges | 65 | €21,298 | €17,294 | -€4,004 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | -€16,192 | -€7,971 | +€8,221 | +50.8% |
| Profit (loss) for the period | 9904 | -€16,192 | -€7,971 | +€8,221 | +50.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,192 | -€7,971 | +€8,221 | +50.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.