CYRUS: 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.
CYRUS
Largest movements
- Cash -€38,245
down €38,245 (-97.2%), from €39,358 to €1,113
mainly Other debts (-€38,200) and Accrued charges and deferred income (-€10,750)
- Deferred charges and accrued income +€10,646
up €10,646 (+16.6%), from €63,946 to €74,592
- Other debts -€38,200
down €38,200 (-61.6%), from €62,039 to €23,839
- Accrued charges and deferred income -€10,750
down €10,750 (-65.2%), from €16,500 to €5,750
- Profit (loss) carried forward +€9,797
up €9,797 (+2.1%), from -€457,584 to -€447,787
- Gross operating margin +€9,311
up €9,311, from -€4,935 to €4,376
- Taxes +€3,410
new in 2025: €3,410
- Financial income +€136
up €136 (+1.3%), from €10,628 to €10,764
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 | €642,264 | €610,150 | -€32,114 | -5.0% |
| Fixed assets | 21/28 | €1,580 | €548 | -€1,031 | -65.3% |
| Tangible fixed assets | 22/27 | €1,580 | €548 | -€1,031 | -65.3% |
| Furniture and vehicles | 24 | €1,580 | €548 | -€1,031 | -65.3% |
| Current assets | 29/58 | €640,684 | €609,602 | -€31,082 | -4.9% |
| Amounts receivable within one year | 40/41 | €537,380 | €533,897 | -€3,483 | -0.6% |
| Trade receivables | 40 | €3,338 | €840 | -€2,498 | -74.8% |
| Other amounts receivable | 41 | €534,042 | €533,057 | -€985 | -0.2% |
| Cash at bank and in hand | 54/58 | €39,358 | €1,113 | -€38,245 | -97.2% |
| Deferred charges and accrued income | 490/1 | €63,946 | €74,592 | +€10,646 | +16.6% |
| Total equity and liabilities | 10/49 | €642,264 | €610,150 | -€32,114 | -5.0% |
| Equity | 10/15 | €355,575 | €365,372 | +€9,797 | +2.8% |
| Contributions | 10/11 | €173,525 | €173,525 | = | 0.0% |
| Capital | 10 | €173,525 | €173,525 | = | 0.0% |
| Issued capital | 100 | €173,525 | €173,525 | = | 0.0% |
| Reserves | 13 | €639,634 | €639,634 | = | 0.0% |
| Non-distributable reserves | 130/1 | €17,353 | €17,353 | = | 0.0% |
| Legal reserve | 130 | €17,353 | €17,353 | = | 0.0% |
| Tax-exempt reserves | 132 | €622,281 | €622,281 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€457,584 | -€447,787 | +€9,797 | +2.1% |
| Provisions and deferred taxes | 16 | €207,427 | €207,427 | = | 0.0% |
| Deferred taxes | 168 | €207,427 | €207,427 | = | 0.0% |
| Amounts payable | 17/49 | €79,262 | €37,351 | -€41,910 | -52.9% |
| Amounts payable within one year | 42/48 | €62,762 | €31,601 | -€31,160 | -49.6% |
| Trade debts | 44 | €519 | €3,810 | +€3,291 | +634.4% |
| Suppliers | 440/4 | €519 | €3,810 | +€3,291 | +634.4% |
| Taxes, remuneration and social security | 45 | €204 | €3,952 | +€3,748 | +1840.1% |
| Taxes | 450/3 | €204 | €3,952 | +€3,748 | +1840.1% |
| Other amounts payable | 47/48 | €62,039 | €23,839 | -€38,200 | -61.6% |
| Accrued charges and deferred income | 492/3 | €16,500 | €5,750 | -€10,750 | -65.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,031 | €1,031 | = | 0.0% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€4,935 | €4,376 | +€9,311 | |
| Operating profit (loss) | 9901 | -€6,472 | €2,825 | +€9,297 | |
| Financial income | 75/76B | €10,628 | €10,764 | +€136 | +1.3% |
| Recurring financial income | 75 | €10,628 | €10,764 | +€136 | +1.3% |
| Financial charges | 65/66B | €430 | €382 | -€47 | -11.0% |
| Recurring financial charges | 65 | €430 | €382 | -€47 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €3,726 | €13,206 | +€9,480 | +254.4% |
| Income taxes | 67/77 | - | €3,410 | +€3,410 | |
| Profit (loss) for the period | 9904 | €3,726 | €9,797 | +€6,070 | +162.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,726 | €9,797 | +€6,070 | +162.9% |
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 30 September 2026 via checked.be.