CI-DESSOUS: 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.
CI-DESSOUS
Largest movements
- Tangible fixed assets -€31,549
down €31,549 (-13.6%), from €232,801 to €201,252
- Cash +€11,014
up €11,014 (+5.9%), from €187,863 to €198,878
mainly Depreciation (+€32,449) and Other debts (+€14,110)
- Debts after one year -€33,695
down €33,695 (-18.1%), from €186,582 to €152,887
of which Financial debts: -€25,695
- Other debts +€14,110
up €14,110 (+986.3%), from €1,431 to €15,540
- Trade debts +€10,743
up €10,743 (+23.5%), from €45,665 to €56,408
- Tax, wage and social debts -€7,055
down €7,055 (-30.3%), from €23,250 to €16,195
of which Taxes: -€4,481
- Reserves -€6,354
down €6,354 (-4.0%), from €157,211 to €150,857
- Staff costs +€3,272
up €3,272 (+8.4%), from €38,801 to €42,074
- Write-downs -€2,076
down €2,076, from €1,170 to -€906
- Taxes +€1,616
up €1,616 (+49.0%), from €3,296 to €4,912
- Gross operating margin -€1,421
down €1,421 (-1.5%), from €93,921 to €92,500
- Financial income +€1,218
up €1,218 (+7446.9%), from €16 to €1,234
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 | €470,432 | €448,018 | -€22,414 | -4.8% |
| Fixed assets | 21/28 | €232,851 | €201,302 | -€31,549 | -13.5% |
| Tangible fixed assets | 22/27 | €232,801 | €201,252 | -€31,549 | -13.6% |
| Land and buildings | 22 | €152,565 | €145,820 | -€6,745 | -4.4% |
| Plant, machinery and equipment | 23 | €57,070 | €43,986 | -€13,085 | -22.9% |
| Furniture and vehicles | 24 | €23,166 | €11,446 | -€11,719 | -50.6% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €237,581 | €246,716 | +€9,134 | +3.8% |
| Stocks and contracts in progress | 3 | €47,044 | €43,859 | -€3,185 | -6.8% |
| Stocks | 30/36 | €47,044 | €43,859 | -€3,185 | -6.8% |
| Amounts receivable within one year | 40/41 | €272 | €1,309 | +€1,037 | +381.4% |
| Trade receivables | 40 | €272 | €1,221 | +€949 | +348.9% |
| Other amounts receivable | 41 | €0 | €88 | +€88 | |
| Cash at bank and in hand | 54/58 | €187,863 | €198,878 | +€11,014 | +5.9% |
| Deferred charges and accrued income | 490/1 | €2,402 | €2,670 | +€268 | +11.2% |
| Total equity and liabilities | 10/49 | €470,432 | €448,018 | -€22,414 | -4.8% |
| Equity | 10/15 | €187,646 | €181,293 | -€6,354 | -3.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €157,211 | €150,857 | -€6,354 | -4.0% |
| Distributable reserves | 133 | €157,211 | €150,857 | -€6,354 | -4.0% |
| Profit (loss) carried forward | 14 | €18,035 | €18,035 | = | 0.0% |
| Amounts payable | 17/49 | €282,786 | €266,725 | -€16,061 | -5.7% |
| Amounts payable after more than one year | 17 | €186,582 | €152,887 | -€33,695 | -18.1% |
| Financial debts | 170/4 | €172,093 | €146,399 | -€25,695 | -14.9% |
| Other amounts payable | 178/9 | €14,489 | €6,489 | -€8,000 | -55.2% |
| Amounts payable within one year | 42/48 | €96,204 | €113,838 | +€17,634 | +18.3% |
| Current portion of amounts payable after more than one year | 42 | €25,858 | €25,695 | -€164 | -0.6% |
| Trade debts | 44 | €45,665 | €56,408 | +€10,743 | +23.5% |
| Suppliers | 440/4 | €45,665 | €56,408 | +€10,743 | +23.5% |
| Taxes, remuneration and social security | 45 | €23,250 | €16,195 | -€7,055 | -30.3% |
| Taxes | 450/3 | €16,973 | €12,492 | -€4,481 | -26.4% |
| Remuneration and social security | 454/9 | €6,276 | €3,703 | -€2,574 | -41.0% |
| Other amounts payable | 47/48 | €1,431 | €15,540 | +€14,110 | +986.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €38,801 | €42,074 | +€3,272 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,403 | €32,449 | +€1,046 | +3.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,170 | -€906 | -€2,076 | |
| Other operating charges | 640/8 | €1,536 | €1,048 | -€487 | -31.7% |
| Non-recurring operating charges | 66A | €3,190 | €0 | -€3,190 | -100.0% |
| Gross operating margin | 9900 | €93,921 | €92,500 | -€1,421 | -1.5% |
| Operating profit (loss) | 9901 | €17,821 | €17,835 | +€14 | +0.1% |
| Financial income | 75/76B | €16 | €1,234 | +€1,218 | +7446.9% |
| Recurring financial income | 75 | €16 | €1,234 | +€1,218 | +7446.9% |
| Financial charges | 65/66B | €6,102 | €5,511 | -€591 | -9.7% |
| Recurring financial charges | 65 | €6,102 | €5,511 | -€591 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €11,736 | €13,558 | +€1,822 | +15.5% |
| Income taxes | 67/77 | €3,296 | €4,912 | +€1,616 | +49.0% |
| Profit (loss) for the period | 9904 | €8,439 | €8,646 | +€207 | +2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,439 | €8,646 | +€207 | +2.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.