KYBRA: 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.
KYBRA
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€4,247
up €4,247 (+3.2%), from €131,306 to €135,553
- Profit (loss) carried forward -€2,449
down €2,449 (-2.8%), from -€86,295 to -€88,744
- Reserves -€1,678
down €1,678 (-68.8%), from €2,441 to €762
of which Tax-exempt reserves: -€1,678
- Gross operating margin -€283
down €283 (-24.2%), from -€1,169 to -€1,452
- Financial charges +€76
up €76 (+3.6%), from €2,080 to €2,156
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 | €80,020 | €80,139 | +€120 | +0.1% |
| Fixed assets | 21/28 | €80,000 | €80,000 | = | 0.0% |
| Financial fixed assets | 28 | €80,000 | €80,000 | = | 0.0% |
| Current assets | 29/58 | €20 | €139 | +€120 | +608.9% |
| Cash at bank and in hand | 54/58 | €20 | €139 | +€120 | +608.9% |
| Total equity and liabilities | 10/49 | €80,020 | €80,139 | +€120 | +0.1% |
| Equity | 10/15 | -€65,254 | -€69,382 | -€4,127 | -6.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,441 | €762 | -€1,678 | -68.8% |
| Non-distributable reserves | 130/1 | €762 | €762 | = | 0.0% |
| Reserves not available under the articles | 1311 | €762 | €762 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,678 | - | -€1,678 | |
| Profit (loss) carried forward | 14 | -€86,295 | -€88,744 | -€2,449 | -2.8% |
| Amounts payable | 17/49 | €145,274 | €149,521 | +€4,247 | +2.9% |
| Amounts payable within one year | 42/48 | €132,806 | €137,053 | +€4,247 | +3.2% |
| Trade debts | 44 | €1,500 | €1,500 | = | 0.0% |
| Suppliers | 440/4 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €131,306 | €135,553 | +€4,247 | +3.2% |
| Accrued charges and deferred income | 492/3 | €12,468 | €12,468 | = | 0.0% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€1,169 | -€1,452 | -€283 | -24.2% |
| Operating profit (loss) | 9901 | -€1,674 | -€1,972 | -€298 | -17.8% |
| Financial charges | 65/66B | €2,080 | €2,156 | +€76 | +3.6% |
| Recurring financial charges | 65 | €2,080 | €2,156 | +€76 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,754 | -€4,127 | -€373 | -9.9% |
| Profit (loss) for the period | 9904 | -€3,754 | -€4,127 | -€373 | -9.9% |
| Transfer from tax-exempt reserves | 789 | €1,574 | €1,678 | +€105 | +6.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,180 | -€2,449 | -€269 | -12.3% |
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 29 September 2026 via checked.be.