C.I.D. ELECTRONIC: 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.D. ELECTRONIC
Largest movements
- Cash -€8,682
down €8,682 (-16.7%), from €51,834 to €43,152
mainly Tax, wage and social debts (-€36,054) and Net result for the year (-€11,000)
- Receivables within one year -€5,227
down €5,227 (-7.4%), from €70,825 to €65,598
of which Other amounts receivable: -€4,623
- Tangible fixed assets -€3,750
down €3,750 (-27.0%), from €13,909 to €10,159
of which Furniture and vehicles: -€3,057
- Deferred charges and accrued income +€2,014
new in 2024: €2,014
- Tax, wage and social debts -€36,054
down €36,054 (-52.4%), from €68,762 to €32,708
of which Taxes: -€18,806
- Other debts +€23,180
up €23,180 (+5,083%), from €456 to €23,636
- Profit (loss) carried forward -€11,000
down €11,000 (-43.5%), from -€25,302 to -€36,302
- Trade debts +€9,966
up €9,966 (+50.6%), from €19,687 to €29,653
of which Suppliers: +€14,351
- Current portion of long-term debt -€1,908
down €1,908 (-39.6%), from €4,823 to €2,915
- Staff costs -€15,324
down €15,324 (-10.7%), from €143,097 to €127,773
- Gross operating margin -€9,784
down €9,784 (-7.5%), from €131,051 to €121,267
- Depreciation -€3,814
down €3,814 (-50.4%), from €7,564 to €3,750
- Taxes -€3,414
new in 2024: -€3,414
- Other operating charges -€2,095
down €2,095 (-50.8%), from €4,124 to €2,029
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 | €143,926 | €127,476 | -€16,450 | -11.4% |
| Fixed assets | 21/28 | €13,909 | €10,159 | -€3,750 | -27.0% |
| Tangible fixed assets | 22/27 | €13,909 | €10,159 | -€3,750 | -27.0% |
| Land and buildings | 22 | €1,344 | €672 | -€672 | -50.0% |
| Plant, machinery and equipment | 23 | €334 | €313 | -€21 | -6.3% |
| Furniture and vehicles | 24 | €12,231 | €9,174 | -€3,057 | -25.0% |
| Current assets | 29/58 | €130,017 | €117,317 | -€12,700 | -9.8% |
| Stocks and contracts in progress | 3 | €6,825 | €6,020 | -€805 | -11.8% |
| Stocks | 30/36 | €6,825 | €6,020 | -€805 | -11.8% |
| Amounts receivable within one year | 40/41 | €70,825 | €65,598 | -€5,227 | -7.4% |
| Trade receivables | 40 | €51,594 | €50,990 | -€604 | -1.2% |
| Other amounts receivable | 41 | €19,231 | €14,608 | -€4,623 | -24.0% |
| Current investments | 50/53 | €533 | €533 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €51,834 | €43,152 | -€8,682 | -16.7% |
| Deferred charges and accrued income | 490/1 | - | €2,014 | +€2,014 | |
| Total equity and liabilities | 10/49 | €143,926 | €127,476 | -€16,450 | -11.4% |
| Equity | 10/15 | €49,564 | €38,564 | -€11,000 | -22.2% |
| Contributions | 10/11 | €43,381 | €43,381 | = | 0.0% |
| Capital | 10 | €43,381 | €43,381 | = | 0.0% |
| Issued capital | 100 | €43,381 | €43,381 | = | 0.0% |
| Reserves | 13 | €31,485 | €31,485 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,273 | €5,273 | = | 0.0% |
| Legal reserve | 130 | €5,273 | €5,273 | = | 0.0% |
| Distributable reserves | 133 | €26,212 | €26,212 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,302 | -€36,302 | -€11,000 | -43.5% |
| Amounts payable | 17/49 | €94,362 | €88,912 | -€5,450 | -5.8% |
| Amounts payable within one year | 42/48 | €93,728 | €88,912 | -€4,816 | -5.1% |
| Current portion of amounts payable after more than one year | 42 | €4,823 | €2,915 | -€1,908 | -39.6% |
| Trade debts | 44 | €19,687 | €29,653 | +€9,966 | +50.6% |
| Suppliers | 440/4 | €15,302 | €29,653 | +€14,351 | +93.8% |
| Bills of exchange payable | 441 | €4,385 | - | -€4,385 | |
| Taxes, remuneration and social security | 45 | €68,762 | €32,708 | -€36,054 | -52.4% |
| Taxes | 450/3 | €25,451 | €6,645 | -€18,806 | -73.9% |
| Remuneration and social security | 454/9 | €43,311 | €26,063 | -€17,248 | -39.8% |
| Other amounts payable | 47/48 | €456 | €23,636 | +€23,180 | +5,083% |
| Accrued charges and deferred income | 492/3 | €634 | - | -€634 | |
| Remuneration, social security and pensions | 62 | €143,097 | €127,773 | -€15,324 | -10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,564 | €3,750 | -€3,814 | -50.4% |
| Other operating charges | 640/8 | €4,124 | €2,029 | -€2,095 | -50.8% |
| Gross operating margin | 9900 | €131,051 | €121,267 | -€9,784 | -7.5% |
| Operating profit (loss) | 9901 | -€23,734 | -€12,285 | +€11,449 | +48.2% |
| Financial income | 75/76B | €99 | €764 | +€665 | +672% |
| Recurring financial income | 75 | €99 | €764 | +€665 | +672% |
| Financial charges | 65/66B | €1,858 | €2,893 | +€1,035 | +55.7% |
| Recurring financial charges | 65 | €1,858 | €2,885 | +€1,027 | +55.3% |
| Non-recurring financial charges | 66B | - | €8 | +€8 | |
| Profit (loss) for the period before taxes | 9903 | -€25,493 | -€14,414 | +€11,079 | +43.5% |
| Income taxes | 67/77 | - | -€3,414 | -€3,414 | |
| Profit (loss) for the period | 9904 | -€25,493 | -€11,000 | +€14,493 | +56.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,493 | -€11,000 | +€14,493 | +56.9% |
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 23 October 2026 via checked.be.