C.T.I.: 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.T.I.
Largest movements
- Cash +€5,028
up €5,028 (+1810.0%), from €278 to €5,306
mainly Net result for the year (+€6,388) and Deferred charges and accrued income (+€1,397)
- Receivables within one year +€1,619
up €1,619 (+4.3%), from €37,218 to €38,837
of which Other amounts receivable: +€3,939
- Deferred charges and accrued income -€1,397
down €1,397 (-93.1%), from €1,501 to €104
- Tangible fixed assets +€1,302
new in 2025: €1,302
- Profit (loss) carried forward +€6,388
up €6,388 (+5.4%), from -€118,531 to -€112,143
- Gross operating margin +€2,695
up €2,695 (+61.8%), from €4,362 to €7,057
- Depreciation +€339
new in 2025: €339
- Financial income +€307
up €307 (+22.8%), from €1,348 to €1,655
- Other operating charges +€116
up €116 (+7.8%), from €1,499 to €1,615
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 | €38,996 | €45,548 | +€6,552 | +16.8% |
| Fixed assets | 21/28 | - | €1,302 | +€1,302 | |
| Tangible fixed assets | 22/27 | - | €1,302 | +€1,302 | |
| Furniture and vehicles | 24 | - | €1,302 | +€1,302 | |
| Current assets | 29/58 | €38,996 | €44,247 | +€5,250 | +13.5% |
| Amounts receivable within one year | 40/41 | €37,218 | €38,837 | +€1,619 | +4.3% |
| Trade receivables | 40 | €8,910 | €6,590 | -€2,320 | -26.0% |
| Other amounts receivable | 41 | €28,308 | €32,247 | +€3,939 | +13.9% |
| Cash at bank and in hand | 54/58 | €278 | €5,306 | +€5,028 | +1810.0% |
| Deferred charges and accrued income | 490/1 | €1,501 | €104 | -€1,397 | -93.1% |
| Total equity and liabilities | 10/49 | €38,996 | €45,548 | +€6,552 | +16.8% |
| Equity | 10/15 | €29,766 | €36,154 | +€6,388 | +21.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €86,298 | €86,298 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €27,144 | €27,144 | = | 0.0% |
| Distributable reserves | 133 | €52,953 | €52,953 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€118,531 | -€112,143 | +€6,388 | +5.4% |
| Amounts payable | 17/49 | €9,230 | €9,394 | +€164 | +1.8% |
| Amounts payable within one year | 42/48 | €9,230 | €9,394 | +€164 | +1.8% |
| Trade debts | 44 | €407 | €382 | -€25 | -6.1% |
| Suppliers | 440/4 | €407 | €382 | -€25 | -6.1% |
| Taxes, remuneration and social security | 45 | €8,823 | €9,012 | +€189 | +2.1% |
| Taxes | 450/3 | €8,823 | €9,012 | +€189 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €339 | +€339 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,499 | €1,615 | +€116 | +7.8% |
| Gross operating margin | 9900 | €4,362 | €7,057 | +€2,695 | +61.8% |
| Operating profit (loss) | 9901 | €2,863 | €5,103 | +€2,240 | +78.2% |
| Financial income | 75/76B | €1,348 | €1,655 | +€307 | +22.8% |
| Recurring financial income | 75 | €1,348 | €1,655 | +€307 | +22.8% |
| Financial charges | 65/66B | €74 | €100 | +€26 | +34.9% |
| Recurring financial charges | 65 | €74 | €100 | +€26 | +34.9% |
| Profit (loss) for the period before taxes | 9903 | €4,137 | €6,658 | +€2,521 | +60.9% |
| Income taxes | 67/77 | €258 | €270 | +€12 | +4.7% |
| Profit (loss) for the period | 9904 | €3,879 | €6,388 | +€2,509 | +64.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,879 | €6,388 | +€2,509 | +64.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.