Cypros C: 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.
Cypros C
Largest movements
- Receivables within one year -€82,719
down €82,719 (-60.9%), from €135,727 to €53,008
of which Other amounts receivable: -€80,918
- Cash +€18,241
up €18,241 (+27.1%), from €67,339 to €85,580
mainly Receivables within one year (+€82,719) and Other debts (+€75,413)
- Profit (loss) carried forward -€180,309
no longer reported in 2025 (was €180,309)
- Other debts +€75,413
new in 2025: €75,413
- Reserves +€34,703
up €34,703 (+1233.5%), from €2,813 to €37,517
of which Distributable reserves: +€34,703
- Tax, wage and social debts +€6,748
up €6,748 (+4278.0%), from €158 to €6,905
- Gross operating margin +€17,805
up €17,805 (+64.5%), from €27,593 to €45,399
- Taxes +€6,626
up €6,626 (+4749.4%), from €140 to €6,766
- Financial income -€4,709
no longer reported in 2025 (was €4,709)
- Financial charges +€2,446
up €2,446 (+1104.3%), from €222 to €2,668
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 | €205,051 | €140,079 | -€64,972 | -31.7% |
| Fixed assets | 21/28 | €1,986 | €1,244 | -€742 | -37.4% |
| Tangible fixed assets | 22/27 | €1,986 | €1,244 | -€742 | -37.4% |
| Furniture and vehicles | 24 | €1,986 | €1,244 | -€742 | -37.4% |
| Current assets | 29/58 | €203,066 | €138,835 | -€64,231 | -31.6% |
| Amounts receivable within one year | 40/41 | €135,727 | €53,008 | -€82,719 | -60.9% |
| Trade receivables | 40 | €38,954 | €37,153 | -€1,801 | -4.6% |
| Other amounts receivable | 41 | €96,772 | €15,854 | -€80,918 | -83.6% |
| Cash at bank and in hand | 54/58 | €67,339 | €85,580 | +€18,241 | +27.1% |
| Deferred charges and accrued income | 490/1 | - | €248 | +€248 | |
| Total equity and liabilities | 10/49 | €205,051 | €140,079 | -€64,972 | -31.7% |
| Equity | 10/15 | €201,673 | €56,067 | -€145,606 | -72.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €2,813 | €37,517 | +€34,703 | +1233.5% |
| Tax-exempt reserves | 132 | €2,813 | €2,813 | = | 0.0% |
| Distributable reserves | 133 | - | €34,703 | +€34,703 | |
| Profit (loss) carried forward | 14 | €180,309 | - | -€180,309 | |
| Amounts payable | 17/49 | €3,379 | €84,012 | +€80,634 | +2386.4% |
| Amounts payable within one year | 42/48 | €1,611 | €83,815 | +€82,204 | +5102.6% |
| Trade debts | 44 | €5 | €48 | +€43 | +798.0% |
| Suppliers | 440/4 | €5 | €48 | +€43 | +798.0% |
| Advances received on contracts in progress | 46 | €1,448 | €1,448 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €158 | €6,905 | +€6,748 | +4278.0% |
| Taxes | 450/3 | €158 | €6,905 | +€6,748 | +4278.0% |
| Other amounts payable | 47/48 | - | €75,413 | +€75,413 | |
| Accrued charges and deferred income | 492/3 | €1,768 | €198 | -€1,570 | -88.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €589 | €742 | +€152 | +25.8% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €27,593 | €45,399 | +€17,805 | +64.5% |
| Operating profit (loss) | 9901 | €26,499 | €44,137 | +€17,639 | +66.6% |
| Financial income | 75/76B | €4,709 | - | -€4,709 | |
| Recurring financial income | 75 | €4,709 | - | -€4,709 | |
| Financial charges | 65/66B | €222 | €2,668 | +€2,446 | +1104.3% |
| Recurring financial charges | 65 | €222 | €2,668 | +€2,446 | +1104.3% |
| Profit (loss) for the period before taxes | 9903 | €30,986 | €41,469 | +€10,483 | +33.8% |
| Income taxes | 67/77 | €140 | €6,766 | +€6,626 | +4749.4% |
| Profit (loss) for the period | 9904 | €30,847 | €34,703 | +€3,857 | +12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €30,847 | €34,703 | +€3,857 | +12.5% |
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 7 October 2026 via checked.be.