C.I.C.: what changed
Two fiscal 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.C.
Largest movements
- Tangible fixed assets -€15,024
down €15,024 (-6.2%), from €244,288 to €229,263
- Cash -€4,640
down €4,640 (-32.9%), from €14,106 to €9,466
mainly Net result for the year (-€14,701) and Other debts (-€5,453)
- Profit (loss) carried forward -€14,701
down €14,701 (-54.6%), from €26,949 to €12,248
- Other debts -€5,453
down €5,453 (-3.2%), from €168,675 to €163,222
- Gross operating margin -€7,699
down €7,699 (-80.1%), from €9,612 to €1,913
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 | €261,759 | €242,159 | -€19,600 | -7.5% |
| Fixed assets | 21/28 | €244,288 | €229,263 | -€15,024 | -6.2% |
| Tangible fixed assets | 22/27 | €244,288 | €229,263 | -€15,024 | -6.2% |
| Land and buildings | 22 | €244,288 | €229,263 | -€15,024 | -6.2% |
| Current assets | 29/58 | €17,471 | €12,895 | -€4,576 | -26.2% |
| Amounts receivable within one year | 40/41 | €1,688 | €1,688 | = | 0.0% |
| Trade receivables | 40 | €1,688 | €1,688 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €14,106 | €9,466 | -€4,640 | -32.9% |
| Deferred charges and accrued income | 490/1 | €1,677 | €1,741 | +€64 | +3.8% |
| Total equity and liabilities | 10/49 | €261,759 | €242,159 | -€19,600 | -7.5% |
| Equity | 10/15 | €91,375 | €76,674 | -€14,701 | -16.1% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €2,926 | €2,926 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,926 | €2,926 | = | 0.0% |
| Legal reserve | 130 | €2,926 | €2,926 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,949 | €12,248 | -€14,701 | -54.6% |
| Amounts payable | 17/49 | €170,384 | €165,485 | -€4,899 | -2.9% |
| Amounts payable within one year | 42/48 | €170,384 | €164,785 | -€5,599 | -3.3% |
| Trade debts | 44 | €1,113 | €1,000 | -€113 | -10.2% |
| Suppliers | 440/4 | €1,113 | €1,000 | -€113 | -10.2% |
| Taxes, remuneration and social security | 45 | €595 | €563 | -€32 | -5.4% |
| Taxes | 450/3 | €595 | €563 | -€32 | -5.4% |
| Other amounts payable | 47/48 | €168,675 | €163,222 | -€5,453 | -3.2% |
| Accrued charges and deferred income | 492/3 | - | €700 | +€700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,024 | €15,024 | = | 0.0% |
| Other operating charges | 640/8 | €1,479 | €1,511 | +€32 | +2.2% |
| Gross operating margin | 9900 | €9,612 | €1,913 | -€7,699 | -80.1% |
| Operating profit (loss) | 9901 | -€6,892 | -€14,622 | -€7,731 | -112.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €174 | €79 | -€95 | -54.6% |
| Recurring financial charges | 65 | €174 | €79 | -€95 | -54.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,065 | -€14,701 | -€7,636 | -108.1% |
| Profit (loss) for the period | 9904 | -€7,065 | -€14,701 | -€7,636 | -108.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,065 | -€14,701 | -€7,636 | -108.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.