RESIDENCE CYPRES: 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.
RESIDENCE CYPRES
Largest movements
- Cash +€457,215
up €457,215 (+290%), from €157,504 to €614,719
mainly Net result for the year (+€599,408) and Receivables within one year (+€260,483)
- Receivables within one year -€260,483
down €260,483 (-51.0%), from €510,483 to €250,000
- Tangible fixed assets +€87,510
up €87,510 (+5.1%), from €1.7m to €1.8m
of which Furniture and vehicles: +€76,894
- Reserves +€546,395
up €546,395 (+78.2%), from €698,800 to €1.2m
of which Distributable reserves: +€546,395
- Advances received -€200,000
no longer reported in 2025 (was €200,000)
- Tax, wage and social debts +€72,846
up €72,846 (+41.2%), from €176,628 to €249,474
of which Taxes: +€112,846
- Other debts -€72,161
down €72,161 (-44.4%), from €162,419 to €90,258
- Current portion of long-term debt -€48,016
down €48,016 (-36.0%), from €133,422 to €85,406
- Gross operating margin +€313,349
up €313,349 (+46.8%), from €669,806 to €983,155
- Taxes +€85,087
up €85,087 (+45.6%), from €186,417 to €271,503
- Depreciation +€16,315
up €16,315 (+25.4%), from €64,318 to €80,633
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 | €2,400,016 | €2,684,259 | +€284,242 | +11.8% |
| Fixed assets | 21/28 | €1,732,030 | €1,819,540 | +€87,510 | +5.1% |
| Tangible fixed assets | 22/27 | €1,732,030 | €1,819,540 | +€87,510 | +5.1% |
| Land and buildings | 22 | €1,699,544 | €1,703,633 | +€4,089 | +0.2% |
| Plant, machinery and equipment | 23 | - | €7,411 | +€7,411 | |
| Furniture and vehicles | 24 | €24,367 | €101,261 | +€76,894 | +316% |
| Other tangible fixed assets | 26 | €8,119 | €7,234 | -€884 | -10.9% |
| Current assets | 29/58 | €667,987 | €864,719 | +€196,732 | +29.5% |
| Amounts receivable within one year | 40/41 | €510,483 | €250,000 | -€260,483 | -51.0% |
| Trade receivables | 40 | €510,483 | €250,000 | -€260,483 | -51.0% |
| Cash at bank and in hand | 54/58 | €157,504 | €614,719 | +€457,215 | +290% |
| Total equity and liabilities | 10/49 | €2,400,016 | €2,684,259 | +€284,242 | +11.8% |
| Equity | 10/15 | €727,240 | €1,273,634 | +€546,395 | +75.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €698,800 | €1,245,195 | +€546,395 | +78.2% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €696,300 | €1,242,695 | +€546,395 | +78.5% |
| Profit (loss) carried forward | 14 | €3,440 | €3,440 | = | 0.0% |
| Amounts payable | 17/49 | €1,672,777 | €1,410,624 | -€262,153 | -15.7% |
| Amounts payable after more than one year | 17 | €970,001 | €945,928 | -€24,073 | -2.5% |
| Financial debts | 170/4 | €590,195 | €576,568 | -€13,627 | -2.3% |
| Other amounts payable | 178/9 | €379,806 | €369,360 | -€10,447 | -2.8% |
| Amounts payable within one year | 42/48 | €702,776 | €464,697 | -€238,079 | -33.9% |
| Current portion of amounts payable after more than one year | 42 | €133,422 | €85,406 | -€48,016 | -36.0% |
| Trade debts | 44 | €30,307 | €39,558 | +€9,251 | +30.5% |
| Suppliers | 440/4 | €30,307 | €39,558 | +€9,251 | +30.5% |
| Advances received on contracts in progress | 46 | €200,000 | - | -€200,000 | |
| Taxes, remuneration and social security | 45 | €176,628 | €249,474 | +€72,846 | +41.2% |
| Taxes | 450/3 | €128,628 | €241,474 | +€112,846 | +87.7% |
| Remuneration and social security | 454/9 | €48,000 | €8,000 | -€40,000 | -83.3% |
| Other amounts payable | 47/48 | €162,419 | €90,258 | -€72,161 | -44.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,318 | €80,633 | +€16,315 | +25.4% |
| Other operating charges | 640/8 | €12,543 | €17,134 | +€4,590 | +36.6% |
| Gross operating margin | 9900 | €669,806 | €983,155 | +€313,349 | +46.8% |
| Operating profit (loss) | 9901 | €592,944 | €885,388 | +€292,444 | +49.3% |
| Financial income | 75/76B | €572 | €1,615 | +€1,043 | +182% |
| Recurring financial income | 75 | €572 | €1,615 | +€1,043 | +182% |
| Financial charges | 65/66B | €21,478 | €16,091 | -€5,387 | -25.1% |
| Recurring financial charges | 65 | €21,478 | €16,091 | -€5,387 | -25.1% |
| Profit (loss) for the period before taxes | 9903 | €572,038 | €870,912 | +€298,874 | +52.2% |
| Income taxes | 67/77 | €186,417 | €271,503 | +€85,087 | +45.6% |
| Profit (loss) for the period | 9904 | €385,622 | €599,408 | +€213,787 | +55.4% |
| Profit (loss) for the period to be appropriated | 9905 | €385,622 | €599,408 | +€213,787 | +55.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.