CYPRESS LANE: 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 LANE
Largest movements
- Cash +€101,397
up €101,397 (+29.7%), from €340,877 to €442,275
mainly Net result for the year (+€118,065) and Depreciation (+€9,049)
- Tangible fixed assets -€9,049
down €9,049 (-35.4%), from €25,535 to €16,486
- Deferred charges and accrued income +€7,048
up €7,048 (+206%), from €3,416 to €10,464
- Reserves +€84,200
up €84,200 (+39.4%), from €213,492 to €297,692
of which Tax-exempt reserves: +€84,200
- Profit (loss) carried forward +€33,865
up €33,865 (+46.8%), from €72,348 to €106,213
- Tax, wage and social debts -€24,968
down €24,968 (-49.2%), from €50,796 to €25,827
- Gross operating margin -€58,809
down €58,809 (-26.5%), from €221,816 to €163,007
- Taxes -€19,633
down €19,633 (-37.1%), from €52,960 to €33,327
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 | €412,517 | €514,739 | +€102,221 | +24.8% |
| Fixed assets | 21/28 | €25,535 | €16,486 | -€9,049 | -35.4% |
| Tangible fixed assets | 22/27 | €25,535 | €16,486 | -€9,049 | -35.4% |
| Furniture and vehicles | 24 | €25,535 | €16,486 | -€9,049 | -35.4% |
| Current assets | 29/58 | €386,983 | €498,253 | +€111,270 | +28.8% |
| Amounts receivable within one year | 40/41 | €42,689 | €45,514 | +€2,825 | +6.6% |
| Trade receivables | 40 | €42,689 | €45,413 | +€2,723 | +6.4% |
| Other amounts receivable | 41 | €0 | €102 | +€102 | |
| Cash at bank and in hand | 54/58 | €340,877 | €442,275 | +€101,397 | +29.7% |
| Deferred charges and accrued income | 490/1 | €3,416 | €10,464 | +€7,048 | +206% |
| Total equity and liabilities | 10/49 | €412,517 | €514,739 | +€102,221 | +24.8% |
| Equity | 10/15 | €288,841 | €406,906 | +€118,065 | +40.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €213,492 | €297,692 | +€84,200 | +39.4% |
| Tax-exempt reserves | 132 | €138,930 | €223,130 | +€84,200 | +60.6% |
| Distributable reserves | 133 | €74,562 | €74,562 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,348 | €106,213 | +€33,865 | +46.8% |
| Amounts payable | 17/49 | €123,677 | €107,833 | -€15,844 | -12.8% |
| Amounts payable within one year | 42/48 | €121,763 | €102,517 | -€19,246 | -15.8% |
| Current portion of amounts payable after more than one year | 42 | €48,213 | €48,213 | = | 0.0% |
| Financial debts | 43 | - | €644 | +€644 | |
| Credit institutions | 430/8 | - | €644 | +€644 | |
| Trade debts | 44 | €1,610 | €3,969 | +€2,359 | +147% |
| Suppliers | 440/4 | €1,610 | €3,969 | +€2,359 | +147% |
| Taxes, remuneration and social security | 45 | €50,796 | €25,827 | -€24,968 | -49.2% |
| Taxes | 450/3 | €50,796 | €25,827 | -€24,968 | -49.2% |
| Other amounts payable | 47/48 | €21,145 | €23,864 | +€2,719 | +12.9% |
| Accrued charges and deferred income | 492/3 | €1,914 | €5,316 | +€3,402 | +178% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,049 | €9,049 | -€0 | 0.0% |
| Other operating charges | 640/8 | €831 | €447 | -€384 | -46.2% |
| Gross operating margin | 9900 | €221,816 | €163,007 | -€58,809 | -26.5% |
| Operating profit (loss) | 9901 | €211,936 | €153,511 | -€58,425 | -27.6% |
| Financial income | 75/76B | €0 | €1,658 | +€1,658 | +3,315,340% |
| Recurring financial income | 75 | €0 | €1,658 | +€1,658 | +3,315,340% |
| Financial charges | 65/66B | €2,428 | €3,777 | +€1,349 | +55.6% |
| Recurring financial charges | 65 | €2,428 | €3,777 | +€1,349 | +55.6% |
| Profit (loss) for the period before taxes | 9903 | €209,508 | €151,392 | -€58,116 | -27.7% |
| Income taxes | 67/77 | €52,960 | €33,327 | -€19,633 | -37.1% |
| Profit (loss) for the period | 9904 | €156,548 | €118,065 | -€38,483 | -24.6% |
| Transfer to tax-exempt reserves | 689 | €84,200 | €84,200 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €72,348 | €33,865 | -€38,483 | -53.2% |
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 27 October 2026 via checked.be.