CYPRINUS: 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.
CYPRINUS
Largest movements
- Cash +€96,075
up €96,075 (+48.9%), from €196,627 to €292,702
mainly Net result for the year (+€134,471) and Depreciation (+€15,156)
- Current investments +€39,536
up €39,536 (+8.7%), from €455,255 to €494,791
- Tangible fixed assets -€15,156
down €15,156 (-7.3%), from €207,036 to €191,880
of which Land and buildings: -€9,818
- Reserves +€134,471
up €134,471 (+17.2%), from €781,977 to €916,448
of which Distributable reserves: +€140,408
- Debts after one year -€18,042
down €18,042 (-34.9%), from €51,671 to €33,628
- Gross operating margin -€9,956
down €9,956 (-4.6%), from €218,788 to €208,833
- Financial income +€3,191
up €3,191 (+108%), from €2,963 to €6,154
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 | €900,505 | €1,018,433 | +€117,928 | +13.1% |
| Fixed assets | 21/28 | €207,036 | €191,880 | -€15,156 | -7.3% |
| Tangible fixed assets | 22/27 | €207,036 | €191,880 | -€15,156 | -7.3% |
| Land and buildings | 22 | €195,030 | €185,212 | -€9,818 | -5.0% |
| Plant, machinery and equipment | 23 | €296 | - | -€296 | |
| Furniture and vehicles | 24 | €11,710 | €6,668 | -€5,042 | -43.1% |
| Current assets | 29/58 | €693,469 | €826,553 | +€133,084 | +19.2% |
| Amounts receivable within one year | 40/41 | €41,587 | €39,060 | -€2,527 | -6.1% |
| Trade receivables | 40 | €25,793 | €28,094 | +€2,301 | +8.9% |
| Other amounts receivable | 41 | €15,794 | €10,966 | -€4,828 | -30.6% |
| Current investments | 50/53 | €455,255 | €494,791 | +€39,536 | +8.7% |
| Cash at bank and in hand | 54/58 | €196,627 | €292,702 | +€96,075 | +48.9% |
| Total equity and liabilities | 10/49 | €900,505 | €1,018,433 | +€117,928 | +13.1% |
| Equity | 10/15 | €800,577 | €935,048 | +€134,471 | +16.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €781,977 | €916,448 | +€134,471 | +17.2% |
| Non-distributable reserves | 130/1 | €5,937 | - | -€5,937 | |
| Reserves not available under the articles | 1311 | €5,937 | - | -€5,937 | |
| Distributable reserves | 133 | €776,039 | €916,448 | +€140,408 | +18.1% |
| Amounts payable | 17/49 | €99,928 | €83,385 | -€16,543 | -16.6% |
| Amounts payable after more than one year | 17 | €51,671 | €33,628 | -€18,042 | -34.9% |
| Financial debts | 170/4 | €51,671 | €33,628 | -€18,042 | -34.9% |
| Amounts payable within one year | 42/48 | €48,257 | €49,757 | +€1,499 | +3.1% |
| Current portion of amounts payable after more than one year | 42 | €17,833 | €18,042 | +€209 | +1.2% |
| Trade debts | 44 | €242 | €483 | +€241 | +99.3% |
| Suppliers | 440/4 | €242 | €483 | +€241 | +99.3% |
| Taxes, remuneration and social security | 45 | €24,345 | €25,297 | +€952 | +3.9% |
| Taxes | 450/3 | €24,345 | €25,297 | +€952 | +3.9% |
| Other amounts payable | 47/48 | €5,837 | €5,934 | +€98 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,714 | €15,156 | -€558 | -3.5% |
| Other operating charges | 640/8 | €729 | €673 | -€55 | -7.6% |
| Gross operating margin | 9900 | €218,788 | €208,833 | -€9,956 | -4.6% |
| Operating profit (loss) | 9901 | €202,346 | €193,003 | -€9,343 | -4.6% |
| Financial income | 75/76B | €2,963 | €6,154 | +€3,191 | +108% |
| Recurring financial income | 75 | €2,963 | €6,154 | +€3,191 | +108% |
| Financial charges | 65/66B | €2,746 | €2,356 | -€391 | -14.2% |
| Recurring financial charges | 65 | €2,745 | €2,356 | -€389 | -14.2% |
| Non-recurring financial charges | 66B | €1 | - | -€1 | |
| Profit (loss) for the period before taxes | 9903 | €202,562 | €196,802 | -€5,761 | -2.8% |
| Income taxes | 67/77 | €60,181 | €62,330 | +€2,149 | +3.6% |
| Profit (loss) for the period | 9904 | €142,381 | €134,471 | -€7,910 | -5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €142,381 | €134,471 | -€7,910 | -5.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.