C.I.S.: 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.S.
Largest movements
- Cash +€26,550
up €26,550 (+165.6%), from €16,031 to €42,581
mainly Depreciation (+€15,388) and Net result for the year (+€10,921)
- Tangible fixed assets -€13,931
down €13,931 (-33.0%), from €42,209 to €28,278
of which Furniture and vehicles: -€13,380
- Receivables within one year -€9,351
down €9,351 (-79.6%), from €11,747 to €2,397
of which Other amounts receivable: -€7,498
- Deferred charges and accrued income -€974
down €974 (-24.8%), from €3,921 to €2,948
- Reserves +€10,800
up €10,800 (+580.6%), from €1,860 to €12,660
of which Distributable reserves: +€10,800
- Other debts -€9,280
down €9,280 (-36.4%), from €25,482 to €16,202
- Tax, wage and social debts +€4,140
up €4,140 (+64.2%), from €6,451 to €10,591
- Trade debts -€3,486
down €3,486 (-82.9%), from €4,205 to €718
- Gross operating margin +€24,143
up €24,143 (+209.4%), from €11,527 to €35,670
- Depreciation +€12,556
up €12,556 (+443.4%), from €2,832 to €15,388
- Taxes +€5,032
up €5,032 (+181.0%), from €2,780 to €7,812
- Other operating charges +€513
up €513 (+50.2%), from €1,022 to €1,535
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 | €73,909 | €76,204 | +€2,295 | +3.1% |
| Fixed assets | 21/28 | €42,209 | €28,278 | -€13,931 | -33.0% |
| Tangible fixed assets | 22/27 | €42,209 | €28,278 | -€13,931 | -33.0% |
| Plant, machinery and equipment | 23 | €3,148 | €2,598 | -€551 | -17.5% |
| Furniture and vehicles | 24 | €39,061 | €25,681 | -€13,380 | -34.3% |
| Current assets | 29/58 | €31,700 | €47,925 | +€16,226 | +51.2% |
| Amounts receivable within one year | 40/41 | €11,747 | €2,397 | -€9,351 | -79.6% |
| Trade receivables | 40 | €1,853 | €0 | -€1,853 | -100.0% |
| Other amounts receivable | 41 | €9,895 | €2,397 | -€7,498 | -75.8% |
| Cash at bank and in hand | 54/58 | €16,031 | €42,581 | +€26,550 | +165.6% |
| Deferred charges and accrued income | 490/1 | €3,921 | €2,948 | -€974 | -24.8% |
| Total equity and liabilities | 10/49 | €73,909 | €76,204 | +€2,295 | +3.1% |
| Equity | 10/15 | €37,772 | €48,692 | +€10,921 | +28.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €12,660 | +€10,800 | +580.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €10,800 | +€10,800 | |
| Profit (loss) carried forward | 14 | €17,312 | €17,432 | +€121 | +0.7% |
| Amounts payable | 17/49 | €36,137 | €27,511 | -€8,626 | -23.9% |
| Amounts payable within one year | 42/48 | €36,137 | €27,511 | -€8,626 | -23.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €4,205 | €718 | -€3,486 | -82.9% |
| Suppliers | 440/4 | €4,205 | €718 | -€3,486 | -82.9% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €6,451 | €10,591 | +€4,140 | +64.2% |
| Taxes | 450/3 | €6,451 | €10,591 | +€4,140 | +64.2% |
| Other amounts payable | 47/48 | €25,482 | €16,202 | -€9,280 | -36.4% |
| Remuneration, social security and pensions | 62 | €169 | €0 | -€169 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,832 | €15,388 | +€12,556 | +443.4% |
| Other operating charges | 640/8 | €1,022 | €1,535 | +€513 | +50.2% |
| Gross operating margin | 9900 | €11,527 | €35,670 | +€24,143 | +209.4% |
| Operating profit (loss) | 9901 | €7,504 | €18,747 | +€11,243 | +149.8% |
| Financial income | 75/76B | €0 | €22 | +€22 | +14513.3% |
| Recurring financial income | 75 | €0 | €22 | +€22 | +14513.3% |
| Financial charges | 65/66B | €73 | €37 | -€36 | -49.6% |
| Recurring financial charges | 65 | €73 | €37 | -€36 | -49.6% |
| Profit (loss) for the period before taxes | 9903 | €7,431 | €18,732 | +€11,301 | +152.1% |
| Income taxes | 67/77 | €2,780 | €7,812 | +€5,032 | +181.0% |
| Profit (loss) for the period | 9904 | €4,652 | €10,921 | +€6,269 | +134.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,652 | €10,921 | +€6,269 | +134.8% |
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 9 October 2026 via checked.be.