C.I.A. Group: 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.I.A. Group
Largest movements
- Receivables within one year +€327,598
up €327,598 (+33.2%), from €987,965 to €1.3m
of which Other amounts receivable: +€182,110
- Cash -€210,792
down €210,792 (-100.0%), from €210,843 to €52
mainly Receivables within one year (-€327,598) and Short-term financial debts (-€154,329)
- Trade debts +€163,085
up €163,085 (+31.0%), from €526,491 to €689,576
- Short-term financial debts -€154,329
down €154,329 (-88.2%), from €175,000 to €20,671
- Reserves +€90,000
up €90,000 (+22.1%), from €407,800 to €497,800
- Tax, wage and social debts +€48,823
up €48,823 (+40.2%), from €121,577 to €170,400
of which Remuneration and social security: +€28,831
- Other debts -€19,301
down €19,301 (-25.8%), from €74,720 to €55,418
- Staff costs +€77,627
up €77,627 (+25.6%), from €302,678 to €380,305
- Taxes -€35,289
down €35,289 (-40.6%), from €86,977 to €51,688
- Purchases and services -€29,488
down €29,488 (-10.1%), from €293,252 to €263,764
- Turnover -€18,648
down €18,648 (-2.2%), from €844,532 to €825,884
- Gross operating margin +€10,839
up €10,839 (+2.0%), from €551,281 to €562,120
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,469,747 | €1,570,530 | +€100,783 | +6.9% |
| Fixed assets | 21/28 | €241,520 | €222,229 | -€19,291 | -8.0% |
| Intangible fixed assets | 21 | €20,097 | €14,203 | -€5,894 | -29.3% |
| Tangible fixed assets | 22/27 | €137,560 | €125,663 | -€11,897 | -8.6% |
| Land and buildings | 22 | €105,560 | €102,574 | -€2,986 | -2.8% |
| Furniture and vehicles | 24 | €30,973 | €22,176 | -€8,797 | -28.4% |
| Other tangible fixed assets | 26 | €1,027 | €913 | -€114 | -11.1% |
| Financial fixed assets | 28 | €83,863 | €82,363 | -€1,500 | -1.8% |
| Current assets | 29/58 | €1,228,227 | €1,348,301 | +€120,074 | +9.8% |
| Amounts receivable within one year | 40/41 | €987,965 | €1,315,563 | +€327,598 | +33.2% |
| Trade receivables | 40 | €23,536 | €169,024 | +€145,488 | +618% |
| Other amounts receivable | 41 | €964,429 | €1,146,539 | +€182,110 | +18.9% |
| Cash at bank and in hand | 54/58 | €210,843 | €52 | -€210,792 | -100.0% |
| Deferred charges and accrued income | 490/1 | €29,418 | €32,686 | +€3,268 | +11.1% |
| Total equity and liabilities | 10/49 | €1,469,747 | €1,570,530 | +€100,783 | +6.9% |
| Equity | 10/15 | €417,757 | €508,488 | +€90,732 | +21.7% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €407,800 | €497,800 | +€90,000 | +22.1% |
| Distributable reserves | 133 | €407,800 | €497,800 | +€90,000 | +22.1% |
| Profit (loss) carried forward | 14 | €1,897 | €2,628 | +€732 | +38.6% |
| Amounts payable | 17/49 | €1,051,990 | €1,062,041 | +€10,051 | +1.0% |
| Amounts payable after more than one year | 17 | €113,494 | €99,904 | -€13,590 | -12.0% |
| Financial debts | 170/4 | €113,494 | €99,904 | -€13,590 | -12.0% |
| Amounts payable within one year | 42/48 | €926,793 | €950,071 | +€23,278 | +2.5% |
| Current portion of amounts payable after more than one year | 42 | €29,006 | €14,006 | -€15,000 | -51.7% |
| Financial debts | 43 | €175,000 | €20,671 | -€154,329 | -88.2% |
| Credit institutions | 430/8 | €175,000 | €20,671 | -€154,329 | -88.2% |
| Trade debts | 44 | €526,491 | €689,576 | +€163,085 | +31.0% |
| Suppliers | 440/4 | €526,491 | €689,576 | +€163,085 | +31.0% |
| Taxes, remuneration and social security | 45 | €121,577 | €170,400 | +€48,823 | +40.2% |
| Taxes | 450/3 | €79,833 | €99,825 | +€19,992 | +25.0% |
| Remuneration and social security | 454/9 | €41,744 | €70,575 | +€28,831 | +69.1% |
| Other amounts payable | 47/48 | €74,720 | €55,418 | -€19,301 | -25.8% |
| Accrued charges and deferred income | 492/3 | €11,703 | €12,066 | +€363 | +3.1% |
| Turnover | 70 | €844,532 | €825,884 | -€18,648 | -2.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €293,252 | €263,764 | -€29,488 | -10.1% |
| Remuneration, social security and pensions | 62 | €302,678 | €380,305 | +€77,627 | +25.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,957 | €17,791 | +€3,834 | +27.5% |
| Other operating charges | 640/8 | €8,120 | €5,644 | -€2,476 | -30.5% |
| Gross operating margin | 9900 | €551,281 | €562,120 | +€10,839 | +2.0% |
| Operating profit (loss) | 9901 | €226,525 | €158,380 | -€68,146 | -30.1% |
| Financial income | 75/76B | €525 | €462 | -€62 | -11.9% |
| Recurring financial income | 75 | €525 | €462 | -€62 | -11.9% |
| Financial charges | 65/66B | €15,156 | €16,422 | +€1,266 | +8.4% |
| Recurring financial charges | 65 | €15,156 | €16,422 | +€1,266 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | €211,894 | €142,420 | -€69,474 | -32.8% |
| Income taxes | 67/77 | €86,977 | €51,688 | -€35,289 | -40.6% |
| Profit (loss) for the period | 9904 | €124,916 | €90,732 | -€34,185 | -27.4% |
| Profit (loss) for the period to be appropriated | 9905 | €124,916 | €90,732 | -€34,185 | -27.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.