C.I.C. ENGINEERING: 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.C. ENGINEERING
Largest movements
- Deferred charges and accrued income -€7,256
down €7,256 (-31.1%), from €23,300 to €16,044
- Cash +€6,992
up €6,992 (+37.8%), from €18,506 to €25,498
mainly Other debts (+€17,725) and Deferred charges and accrued income (+€7,256)
- Tangible fixed assets -€507
down €507 (-11.2%), from €4,522 to €4,015
- Receivables within one year -€506
down €506 (-26.5%), from €1,913 to €1,407
- Other debts +€17,725
up €17,725 (+10,742%), from €165 to €17,890
- Trade debts -€15,832
down €15,832 (-72.3%), from €21,903 to €6,071
- Profit (loss) carried forward -€3,167
down €3,167 (-18.5%), from €17,104 to €13,937
- Gross operating margin +€11,973
up €11,973 (+87.1%), from -€13,745 to -€1,772
- Depreciation -€4,138
down €4,138 (-89.1%), from €4,645 to €507
- Write-downs -€1,775
no longer reported in 2025 (was €1,775)
- Other operating charges +€285
up €285 (+96.9%), from €294 to €579
- Taxes +€180
up €180 (+545%), from €33 to €213
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 | €48,241 | €46,964 | -€1,277 | -2.6% |
| Fixed assets | 21/28 | €4,522 | €4,015 | -€507 | -11.2% |
| Tangible fixed assets | 22/27 | €4,522 | €4,015 | -€507 | -11.2% |
| Plant, machinery and equipment | 23 | €4,522 | €4,015 | -€507 | -11.2% |
| Current assets | 29/58 | €43,719 | €42,949 | -€770 | -1.8% |
| Amounts receivable within one year | 40/41 | €1,913 | €1,407 | -€506 | -26.5% |
| Trade receivables | 40 | €1,913 | €1,407 | -€506 | -26.5% |
| Cash at bank and in hand | 54/58 | €18,506 | €25,498 | +€6,992 | +37.8% |
| Deferred charges and accrued income | 490/1 | €23,300 | €16,044 | -€7,256 | -31.1% |
| Total equity and liabilities | 10/49 | €48,241 | €46,964 | -€1,277 | -2.6% |
| Equity | 10/15 | €25,464 | €22,297 | -€3,167 | -12.4% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €17,104 | €13,937 | -€3,167 | -18.5% |
| Amounts payable | 17/49 | €22,777 | €24,667 | +€1,890 | +8.3% |
| Amounts payable within one year | 42/48 | €22,777 | €24,667 | +€1,890 | +8.3% |
| Trade debts | 44 | €21,903 | €6,071 | -€15,832 | -72.3% |
| Suppliers | 440/4 | €21,903 | €6,071 | -€15,832 | -72.3% |
| Taxes, remuneration and social security | 45 | €709 | €706 | -€3 | -0.4% |
| Taxes | 450/3 | €709 | €706 | -€3 | -0.4% |
| Other amounts payable | 47/48 | €165 | €17,890 | +€17,725 | +10,742% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,645 | €507 | -€4,138 | -89.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,775 | - | -€1,775 | |
| Other operating charges | 640/8 | €294 | €579 | +€285 | +96.9% |
| Gross operating margin | 9900 | -€13,745 | -€1,772 | +€11,973 | +87.1% |
| Operating profit (loss) | 9901 | -€20,459 | -€2,858 | +€17,601 | +86.0% |
| Financial charges | 65/66B | €108 | €96 | -€12 | -11.1% |
| Recurring financial charges | 65 | €108 | €96 | -€12 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | -€20,567 | -€2,954 | +€17,613 | +85.6% |
| Income taxes | 67/77 | €33 | €213 | +€180 | +545% |
| Profit (loss) for the period | 9904 | -€20,600 | -€3,167 | +€17,433 | +84.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,600 | -€3,167 | +€17,433 | +84.6% |
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 13 October 2026 via checked.be.