Cypress Diagnostics: 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.
Cypress Diagnostics
Largest movements
- Stocks and contracts -€359,227
down €359,227 (-18.6%), from €1.9m to €1.6m
- Current investments +€245,125
up €245,125 (+21.2%), from €1.2m to €1.4m
- Deferred charges and accrued income +€114,389
up €114,389 (+1396.5%), from €8,191 to €122,579
- Receivables within one year +€62,039
up €62,039 (+8.0%), from €773,189 to €835,229
of which Trade receivables: +€81,603
- Tax, wage and social debts +€166,983
up €166,983 (+88.4%), from €188,977 to €355,960
of which Remuneration and social security: +€160,885
- Trade debts -€142,418
down €142,418 (-26.5%), from €536,731 to €394,313
- Reserves +€67,169
up €67,169 (+1.6%), from €4.1m to €4.2m
of which Distributable reserves: +€67,169
- Gross operating margin -€202,594
down €202,594 (-8.8%), from €2.3m to €2.1m
- Financial charges -€70,324
down €70,324 (-51.9%), from €135,585 to €65,261
- Staff costs +€61,279
up €61,279 (+3.6%), from €1.7m to €1.8m
- Taxes -€51,628
down €51,628 (-42.7%), from €121,039 to €69,411
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 | €4,923,811 | €5,026,436 | +€102,625 | +2.1% |
| Fixed assets | 21/28 | €220,559 | €261,354 | +€40,796 | +18.5% |
| Tangible fixed assets | 22/27 | €220,559 | €261,354 | +€40,796 | +18.5% |
| Plant, machinery and equipment | 23 | €74,621 | €110,541 | +€35,920 | +48.1% |
| Furniture and vehicles | 24 | €145,938 | €150,813 | +€4,876 | +3.3% |
| Current assets | 29/58 | €4,703,252 | €4,765,081 | +€61,829 | +1.3% |
| Stocks and contracts in progress | 3 | €1,930,305 | €1,571,078 | -€359,227 | -18.6% |
| Stocks | 30/36 | €1,930,305 | €1,571,078 | -€359,227 | -18.6% |
| Amounts receivable within one year | 40/41 | €773,189 | €835,229 | +€62,039 | +8.0% |
| Trade receivables | 40 | €714,524 | €796,127 | +€81,603 | +11.4% |
| Other amounts receivable | 41 | €58,666 | €39,102 | -€19,563 | -33.3% |
| Current investments | 50/53 | €1,155,195 | €1,400,320 | +€245,125 | +21.2% |
| Cash at bank and in hand | 54/58 | €836,371 | €835,875 | -€496 | -0.1% |
| Deferred charges and accrued income | 490/1 | €8,191 | €122,579 | +€114,389 | +1396.5% |
| Total equity and liabilities | 10/49 | €4,923,811 | €5,026,436 | +€102,625 | +2.1% |
| Equity | 10/15 | €4,186,960 | €4,254,128 | +€67,169 | +1.6% |
| Contributions | 10/11 | €55,982 | €55,982 | = | 0.0% |
| Reserves | 13 | €4,130,977 | €4,198,146 | +€67,169 | +1.6% |
| Non-distributable reserves | 130/1 | €5,598 | €5,598 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,598 | €5,598 | = | 0.0% |
| Distributable reserves | 133 | €4,125,379 | €4,192,548 | +€67,169 | +1.6% |
| Amounts payable | 17/49 | €736,851 | €772,307 | +€35,456 | +4.8% |
| Amounts payable within one year | 42/48 | €736,851 | €772,307 | +€35,456 | +4.8% |
| Trade debts | 44 | €536,731 | €394,313 | -€142,418 | -26.5% |
| Suppliers | 440/4 | €536,731 | €394,313 | -€142,418 | -26.5% |
| Taxes, remuneration and social security | 45 | €188,977 | €355,960 | +€166,983 | +88.4% |
| Taxes | 450/3 | €7,252 | €13,351 | +€6,099 | +84.1% |
| Remuneration and social security | 454/9 | €181,725 | €342,610 | +€160,885 | +88.5% |
| Other amounts payable | 47/48 | €11,143 | €22,034 | +€10,891 | +97.7% |
| Non-recurring operating income | 76A | €10,407 | €2,161 | -€8,246 | -79.2% |
| Remuneration, social security and pensions | 62 | €1,699,127 | €1,760,406 | +€61,279 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,920 | €79,363 | +€1,443 | +1.9% |
| Other operating charges | 640/8 | €3,775 | €2,377 | -€1,398 | -37.0% |
| Non-recurring operating charges | 66A | - | €122,999 | +€122,999 | |
| Gross operating margin | 9900 | €2,314,274 | €2,111,680 | -€202,594 | -8.8% |
| Operating profit (loss) | 9901 | €533,452 | €146,535 | -€386,918 | -72.5% |
| Financial income | 75/76B | €62,701 | €55,306 | -€7,395 | -11.8% |
| Recurring financial income | 75 | €62,701 | €55,306 | -€7,395 | -11.8% |
| Financial charges | 65/66B | €135,585 | €65,261 | -€70,324 | -51.9% |
| Recurring financial charges | 65 | €135,585 | €65,261 | -€70,324 | -51.9% |
| Profit (loss) for the period before taxes | 9903 | €460,569 | €136,580 | -€323,989 | -70.3% |
| Income taxes | 67/77 | €121,039 | €69,411 | -€51,628 | -42.7% |
| Profit (loss) for the period | 9904 | €339,530 | €67,169 | -€272,361 | -80.2% |
| Profit (loss) for the period to be appropriated | 9905 | €339,530 | €67,169 | -€272,361 | -80.2% |
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 6 October 2026 via checked.be.