C.CIL: 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.
C.CIL
Largest movements
- Cash -€7,036
no longer reported in 2025 (was €7,036)
mainly Debts after one year (-€10,886) and Investment in fixed assets (net) (-€5,057)
- Receivables within one year -€1,692
down €1,692 (-12.0%), from €14,152 to €12,460
of which Other amounts receivable: -€3,833
- Deferred charges and accrued income -€918
down €918 (-58.1%), from €1,579 to €661
- Tangible fixed assets +€606
up €606 (+2.1%), from €28,347 to €28,953
of which Furniture and vehicles: +€3,740
- Debts after one year -€10,886
down €10,886 (-72.9%), from €14,928 to €4,042
- Short-term financial debts +€6,815
new in 2025: €6,815
- Tax, wage and social debts -€4,788
down €4,788 (-78.9%), from €6,069 to €1,281
- Trade debts -€4,131
down €4,131 (-27.9%), from €14,827 to €10,695
- Profit (loss) carried forward +€2,444
up €2,444 (+12.8%), from -€19,160 to -€16,716
- Gross operating margin -€13,251
down €13,251 (-61.7%), from €21,489 to €8,238
- Depreciation -€2,811
down €2,811 (-38.7%), from €7,262 to €4,451
- Other operating charges -€1,216
down €1,216 (-75.9%), from €1,601 to €386
- Financial income +€708
up €708 (+341%), from €207 to €915
- Taxes +€263
up €263 (+54.3%), from €484 to €747
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 | €51,209 | €42,169 | -€9,040 | -17.7% |
| Fixed assets | 21/28 | €28,442 | €29,048 | +€606 | +2.1% |
| Tangible fixed assets | 22/27 | €28,347 | €28,953 | +€606 | +2.1% |
| Land and buildings | 22 | €27,934 | €24,800 | -€3,134 | -11.2% |
| Furniture and vehicles | 24 | €413 | €4,153 | +€3,740 | +907% |
| Financial fixed assets | 28 | €96 | €96 | = | 0.0% |
| Current assets | 29/58 | €22,767 | €13,121 | -€9,646 | -42.4% |
| Amounts receivable within one year | 40/41 | €14,152 | €12,460 | -€1,692 | -12.0% |
| Trade receivables | 40 | €10,319 | €12,460 | +€2,141 | +20.7% |
| Other amounts receivable | 41 | €3,833 | - | -€3,833 | |
| Cash at bank and in hand | 54/58 | €7,036 | - | -€7,036 | |
| Deferred charges and accrued income | 490/1 | €1,579 | €661 | -€918 | -58.1% |
| Total equity and liabilities | 10/49 | €51,209 | €42,169 | -€9,040 | -17.7% |
| Equity | 10/15 | €4,746 | €7,190 | +€2,444 | +51.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €17,706 | €17,706 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,846 | €15,846 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,160 | -€16,716 | +€2,444 | +12.8% |
| Amounts payable | 17/49 | €46,463 | €34,979 | -€11,484 | -24.7% |
| Amounts payable after more than one year | 17 | €14,928 | €4,042 | -€10,886 | -72.9% |
| Financial debts | 170/4 | €14,928 | €4,042 | -€10,886 | -72.9% |
| Amounts payable within one year | 42/48 | €31,535 | €30,937 | -€598 | -1.9% |
| Current portion of amounts payable after more than one year | 42 | €10,640 | €10,886 | +€246 | +2.3% |
| Financial debts | 43 | - | €6,815 | +€6,815 | |
| Credit institutions | 430/8 | - | €6,815 | +€6,815 | |
| Trade debts | 44 | €14,827 | €10,695 | -€4,131 | -27.9% |
| Suppliers | 440/4 | €14,827 | €10,695 | -€4,131 | -27.9% |
| Taxes, remuneration and social security | 45 | €6,069 | €1,281 | -€4,788 | -78.9% |
| Taxes | 450/3 | €6,069 | €1,281 | -€4,788 | -78.9% |
| Other amounts payable | 47/48 | - | €1,260 | +€1,260 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,262 | €4,451 | -€2,811 | -38.7% |
| Other operating charges | 640/8 | €1,601 | €386 | -€1,216 | -75.9% |
| Gross operating margin | 9900 | €21,489 | €8,238 | -€13,251 | -61.7% |
| Operating profit (loss) | 9901 | €12,626 | €3,402 | -€9,224 | -73.1% |
| Financial income | 75/76B | €207 | €915 | +€708 | +341% |
| Recurring financial income | 75 | €207 | €915 | +€708 | +341% |
| Financial charges | 65/66B | €1,315 | €1,127 | -€189 | -14.3% |
| Recurring financial charges | 65 | €1,315 | €1,127 | -€189 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €11,518 | €3,191 | -€8,327 | -72.3% |
| Income taxes | 67/77 | €484 | €747 | +€263 | +54.3% |
| Profit (loss) for the period | 9904 | €11,034 | €2,444 | -€8,590 | -77.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,034 | €2,444 | -€8,590 | -77.9% |
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 22 October 2026 via checked.be.