UcyberWin: 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.
UcyberWin
Largest movements
- Current investments +€22,461
up €22,461, from €0 to €22,461
- Cash -€10,301
down €10,301 (-17.4%), from €59,062 to €48,761
mainly Contributions, distributions and other (-€142,595) and Investment in fixed assets (net) (-€25,075)
- Tangible fixed assets +€6,305
up €6,305 (+12.7%), from €49,783 to €56,088
of which Plant, machinery and equipment: +€7,102
- Other debts +€125,342
up €125,342 (+9620.3%), from €1,303 to €126,645
- Reserves -€91,445
down €91,445 (-100.0%), from €91,445 to €0
- Tax, wage and social debts -€9,459
down €9,459 (-53.1%), from €17,828 to €8,369
- Accrued charges and deferred income -€6,077
down €6,077 (-24.7%), from €24,590 to €18,513
- Financial income -€19,394
down €19,394 (-42.9%), from €45,194 to €25,800
- Gross operating margin +€12,056
up €12,056 (+19.6%), from €61,527 to €73,584
- Depreciation +€8,399
up €8,399 (+81.0%), from €10,371 to €18,770
- Financial charges -€5,020
down €5,020 (-36.8%), from €13,647 to €8,627
- Taxes +€1,730
up €1,730 (+9.3%), from €18,595 to €20,325
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 | €138,482 | €157,744 | +€19,262 | +13.9% |
| Fixed assets | 21/28 | €49,783 | €56,088 | +€6,305 | +12.7% |
| Tangible fixed assets | 22/27 | €49,783 | €56,088 | +€6,305 | +12.7% |
| Plant, machinery and equipment | 23 | €5,283 | €12,385 | +€7,102 | +134.4% |
| Furniture and vehicles | 24 | €44,500 | €43,703 | -€797 | -1.8% |
| Current assets | 29/58 | €88,699 | €101,656 | +€12,957 | +14.6% |
| Amounts receivable within one year | 40/41 | €26,811 | €27,511 | +€700 | +2.6% |
| Trade receivables | 40 | €24,911 | €27,511 | +€2,600 | +10.4% |
| Other amounts receivable | 41 | €1,900 | €0 | -€1,900 | -100.0% |
| Current investments | 50/53 | €0 | €22,461 | +€22,461 | |
| Cash at bank and in hand | 54/58 | €59,062 | €48,761 | -€10,301 | -17.4% |
| Deferred charges and accrued income | 490/1 | €2,826 | €2,923 | +€97 | +3.4% |
| Total equity and liabilities | 10/49 | €138,482 | €157,744 | +€19,262 | +13.9% |
| Equity | 10/15 | €94,445 | €3,000 | -€91,445 | -96.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €91,445 | €0 | -€91,445 | -100.0% |
| Distributable reserves | 133 | €91,445 | €0 | -€91,445 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €44,037 | €154,744 | +€110,707 | +251.4% |
| Amounts payable within one year | 42/48 | €19,448 | €136,231 | +€116,784 | +600.5% |
| Trade debts | 44 | €316 | €1,217 | +€900 | +284.8% |
| Suppliers | 440/4 | €316 | €1,217 | +€900 | +284.8% |
| Taxes, remuneration and social security | 45 | €17,828 | €8,369 | -€9,459 | -53.1% |
| Taxes | 450/3 | €17,828 | €8,369 | -€9,459 | -53.1% |
| Other amounts payable | 47/48 | €1,303 | €126,645 | +€125,342 | +9620.3% |
| Accrued charges and deferred income | 492/3 | €24,590 | €18,513 | -€6,077 | -24.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,371 | €18,770 | +€8,399 | +81.0% |
| Other operating charges | 640/8 | €479 | €512 | +€33 | +7.0% |
| Non-recurring operating charges | 66A | €1,586 | €0 | -€1,586 | -100.0% |
| Gross operating margin | 9900 | €61,527 | €73,584 | +€12,056 | +19.6% |
| Operating profit (loss) | 9901 | €49,091 | €54,302 | +€5,211 | +10.6% |
| Financial income | 75/76B | €45,194 | €25,800 | -€19,394 | -42.9% |
| Recurring financial income | 75 | €45,194 | €25,800 | -€19,394 | -42.9% |
| Financial charges | 65/66B | €13,647 | €8,627 | -€5,020 | -36.8% |
| Recurring financial charges | 65 | €13,647 | €8,627 | -€5,020 | -36.8% |
| Profit (loss) for the period before taxes | 9903 | €80,638 | €71,475 | -€9,163 | -11.4% |
| Income taxes | 67/77 | €18,595 | €20,325 | +€1,730 | +9.3% |
| Profit (loss) for the period | 9904 | €62,043 | €51,150 | -€10,893 | -17.6% |
| Profit (loss) for the period to be appropriated | 9905 | €62,043 | €51,150 | -€10,893 | -17.6% |
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 9 October 2026 via checked.be.