CYPRIA: 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.
CYPRIA
Largest movements
- Deferred charges and accrued income +€23,000
new in 2025: €23,000
- Receivables within one year -€14,871
down €14,871 (-20.8%), from €71,628 to €56,757
of which Other amounts receivable: -€33,000
- Tangible fixed assets -€7,695
down €7,695 (-2.2%), from €354,194 to €346,499
- Trade debts +€15,382
new in 2025: €15,382
- Other debts -€10,000
down €10,000 (-5.3%), from €187,313 to €177,313
- Profit (loss) carried forward -€4,948
down €4,948 (-3.4%), from -€145,471 to -€150,419
- Gross operating margin +€6,530
up €6,530 (+135.3%), from €4,828 to €11,358
- Other operating charges +€751
new in 2025: €751
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 | €426,476 | €426,910 | +€434 | +0.1% |
| Fixed assets | 21/28 | €354,194 | €346,499 | -€7,695 | -2.2% |
| Tangible fixed assets | 22/27 | €354,194 | €346,499 | -€7,695 | -2.2% |
| Land and buildings | 22 | €354,194 | €346,499 | -€7,695 | -2.2% |
| Current assets | 29/58 | €72,282 | €80,411 | +€8,129 | +11.2% |
| Amounts receivable within one year | 40/41 | €71,628 | €56,757 | -€14,871 | -20.8% |
| Trade receivables | 40 | €3,978 | €22,107 | +€18,129 | +455.7% |
| Other amounts receivable | 41 | €67,650 | €34,650 | -€33,000 | -48.8% |
| Cash at bank and in hand | 54/58 | €654 | €654 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | - | €23,000 | +€23,000 | |
| Total equity and liabilities | 10/49 | €426,476 | €426,910 | +€434 | +0.1% |
| Equity | 10/15 | -€126,871 | -€131,819 | -€4,948 | -3.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Profit (loss) carried forward | 14 | -€145,471 | -€150,419 | -€4,948 | -3.4% |
| Amounts payable | 17/49 | €553,347 | €558,729 | +€5,382 | +1.0% |
| Amounts payable after more than one year | 17 | €366,006 | €366,006 | = | 0.0% |
| Financial debts | 170/4 | €366,006 | €366,006 | = | 0.0% |
| Amounts payable within one year | 42/48 | €187,341 | €192,723 | +€5,382 | +2.9% |
| Financial debts | 43 | €28 | €28 | = | 0.0% |
| Credit institutions | 430/8 | €28 | €28 | = | 0.0% |
| Trade debts | 44 | - | €15,382 | +€15,382 | |
| Suppliers | 440/4 | - | €15,382 | +€15,382 | |
| Other amounts payable | 47/48 | €187,313 | €177,313 | -€10,000 | -5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,695 | €7,695 | = | 0.0% |
| Other operating charges | 640/8 | - | €751 | +€751 | |
| Gross operating margin | 9900 | €4,828 | €11,358 | +€6,530 | +135.3% |
| Operating profit (loss) | 9901 | -€2,867 | €2,912 | +€5,779 | |
| Financial charges | 65/66B | €7,853 | €7,860 | +€7 | +0.1% |
| Recurring financial charges | 65 | €7,853 | €7,860 | +€7 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | -€10,720 | -€4,948 | +€5,772 | +53.8% |
| Profit (loss) for the period | 9904 | -€10,720 | -€4,948 | +€5,772 | +53.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,720 | -€4,948 | +€5,772 | +53.8% |
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 9 October 2026 via checked.be.