CYBERDEV: 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.
CYBERDEV
Largest movements
- Receivables within one year +€93,588
up €93,588 (+162%), from €57,798 to €151,385
of which Other amounts receivable: +€86,674
- Cash +€21,712
up €21,712 (+19.5%), from €111,291 to €133,003
mainly Other debts (+€200,505) and Net result for the year (+€99,177)
- Tangible fixed assets -€4,143
down €4,143 (-8.0%), from €51,781 to €47,638
of which Other tangible fixed assets: -€5,000
- Other debts +€200,505
up €200,505 (+6,236%), from €3,215 to €203,720
- Profit (loss) carried forward -€100,823
down €100,823 (-73.6%), from €136,997 to €36,174
- Tax, wage and social debts +€13,334
up €13,334 (+25.4%), from €52,415 to €65,749
of which Taxes: +€16,166
- Gross operating margin +€7,892
up €7,892 (+5.6%), from €141,644 to €149,536
- Depreciation +€4,193
up €4,193 (+128%), from €3,273 to €7,467
- Staff costs +€2,109
new in 2025: €2,109
- Other operating charges +€2,007
up €2,007 (+20.9%), from €9,596 to €11,603
- Financial income +€1,627
up €1,627 (+3,461%), from €47 to €1,674
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 | €221,505 | €332,770 | +€111,264 | +50.2% |
| Fixed assets | 21/28 | €51,781 | €47,638 | -€4,143 | -8.0% |
| Tangible fixed assets | 22/27 | €51,781 | €47,638 | -€4,143 | -8.0% |
| Plant, machinery and equipment | 23 | €3,393 | €4,250 | +€857 | +25.3% |
| Other tangible fixed assets | 26 | €48,388 | €43,388 | -€5,000 | -10.3% |
| Current assets | 29/58 | €169,725 | €285,132 | +€115,407 | +68.0% |
| Amounts receivable within one year | 40/41 | €57,798 | €151,385 | +€93,588 | +162% |
| Trade receivables | 40 | €57,798 | €64,712 | +€6,914 | +12.0% |
| Other amounts receivable | 41 | - | €86,674 | +€86,674 | |
| Cash at bank and in hand | 54/58 | €111,291 | €133,003 | +€21,712 | +19.5% |
| Deferred charges and accrued income | 490/1 | €636 | €744 | +€107 | +16.9% |
| Total equity and liabilities | 10/49 | €221,505 | €332,770 | +€111,264 | +50.2% |
| Equity | 10/15 | €161,997 | €61,174 | -€100,823 | -62.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Contributions outside capital | 11 | €25,000 | €25,000 | = | 0.0% |
| Share premium | 1100/10 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €136,997 | €36,174 | -€100,823 | -73.6% |
| Amounts payable | 17/49 | €59,508 | €271,596 | +€212,088 | +356% |
| Amounts payable within one year | 42/48 | €59,508 | €271,596 | +€212,088 | +356% |
| Trade debts | 44 | €3,878 | €2,127 | -€1,751 | -45.2% |
| Suppliers | 440/4 | €3,878 | €2,127 | -€1,751 | -45.2% |
| Taxes, remuneration and social security | 45 | €52,415 | €65,749 | +€13,334 | +25.4% |
| Taxes | 450/3 | €49,420 | €65,586 | +€16,166 | +32.7% |
| Remuneration and social security | 454/9 | €2,995 | €163 | -€2,832 | -94.6% |
| Other amounts payable | 47/48 | €3,215 | €203,720 | +€200,505 | +6,236% |
| Remuneration, social security and pensions | 62 | - | €2,109 | +€2,109 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,273 | €7,467 | +€4,193 | +128% |
| Other operating charges | 640/8 | €9,596 | €11,603 | +€2,007 | +20.9% |
| Gross operating margin | 9900 | €141,644 | €149,536 | +€7,892 | +5.6% |
| Operating profit (loss) | 9901 | €128,774 | €128,357 | -€417 | -0.3% |
| Financial income | 75/76B | €47 | €1,674 | +€1,627 | +3,461% |
| Recurring financial income | 75 | €47 | €1,674 | +€1,627 | +3,461% |
| Financial charges | 65/66B | €3,401 | €3,014 | -€387 | -11.4% |
| Recurring financial charges | 65 | €3,401 | €3,014 | -€387 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €125,421 | €127,018 | +€1,597 | +1.3% |
| Income taxes | 67/77 | €27,429 | €27,841 | +€412 | +1.5% |
| Profit (loss) for the period | 9904 | €97,992 | €99,177 | +€1,185 | +1.2% |
| Profit (loss) for the period to be appropriated | 9905 | €97,992 | €99,177 | +€1,185 | +1.2% |
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 23 October 2026 via checked.be.