Ci-Hans: 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.
Ci-Hans
Largest movements
- Receivables within one year +€44,458
up €44,458 (+167.1%), from €26,603 to €71,062
of which Other amounts receivable: +€30,431
- Cash -€25,608
down €25,608 (-22.8%), from €112,090 to €86,482
mainly Receivables within one year (-€44,458) and Tax, wage and social debts (-€8,835)
- Tangible fixed assets -€7,870
down €7,870 (-45.6%), from €17,272 to €9,401
of which Furniture and vehicles: -€7,260
- Stocks and contracts -€4,500
down €4,500 (-56.3%), from €8,000 to €3,500
- Profit (loss) carried forward +€19,780
up €19,780 (+91.0%), from -€21,746 to -€1,965
- Tax, wage and social debts -€8,835
down €8,835 (-13.2%), from €66,736 to €57,902
of which Taxes: -€19,074
- Other debts -€5,199
down €5,199 (-91.6%), from €5,676 to €477
- Gross operating margin +€141,875
up €141,875 (+83.1%), from €170,756 to €312,631
- Staff costs +€94,197
up €94,197 (+56.4%), from €166,981 to €261,177
- Taxes +€9,623
up €9,623 (+195.9%), from €4,912 to €14,535
- Other operating charges -€3,641
down €3,641 (-34.4%), from €10,584 to €6,943
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 | €165,242 | €171,722 | +€6,480 | +3.9% |
| Fixed assets | 21/28 | €18,549 | €10,679 | -€7,870 | -42.4% |
| Tangible fixed assets | 22/27 | €17,272 | €9,401 | -€7,870 | -45.6% |
| Plant, machinery and equipment | 23 | €6,945 | €6,334 | -€611 | -8.8% |
| Furniture and vehicles | 24 | €10,327 | €3,067 | -€7,260 | -70.3% |
| Financial fixed assets | 28 | €1,277 | €1,277 | = | 0.0% |
| Current assets | 29/58 | €146,693 | €161,044 | +€14,350 | +9.8% |
| Stocks and contracts in progress | 3 | €8,000 | €3,500 | -€4,500 | -56.3% |
| Stocks | 30/36 | €8,000 | €3,500 | -€4,500 | -56.3% |
| Amounts receivable within one year | 40/41 | €26,603 | €71,062 | +€44,458 | +167.1% |
| Trade receivables | 40 | €15,395 | €29,423 | +€14,028 | +91.1% |
| Other amounts receivable | 41 | €11,208 | €41,639 | +€30,431 | +271.5% |
| Cash at bank and in hand | 54/58 | €112,090 | €86,482 | -€25,608 | -22.8% |
| Total equity and liabilities | 10/49 | €165,242 | €171,722 | +€6,480 | +3.9% |
| Equity | 10/15 | €83,887 | €103,667 | +€19,780 | +23.6% |
| Reserves | 13 | €105,632 | €105,632 | = | 0.0% |
| Distributable reserves | 133 | €105,632 | €105,632 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,746 | -€1,965 | +€19,780 | +91.0% |
| Amounts payable | 17/49 | €81,356 | €68,055 | -€13,301 | -16.3% |
| Amounts payable within one year | 42/48 | €81,356 | €68,055 | -€13,301 | -16.3% |
| Trade debts | 44 | €8,943 | €9,676 | +€733 | +8.2% |
| Suppliers | 440/4 | €8,943 | €9,676 | +€733 | +8.2% |
| Taxes, remuneration and social security | 45 | €66,736 | €57,902 | -€8,835 | -13.2% |
| Taxes | 450/3 | €38,798 | €19,724 | -€19,074 | -49.2% |
| Remuneration and social security | 454/9 | €27,939 | €38,177 | +€10,239 | +36.6% |
| Other amounts payable | 47/48 | €5,676 | €477 | -€5,199 | -91.6% |
| Remuneration, social security and pensions | 62 | €166,981 | €261,177 | +€94,197 | +56.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,973 | €9,870 | +€898 | +10.0% |
| Other operating charges | 640/8 | €10,584 | €6,943 | -€3,641 | -34.4% |
| Gross operating margin | 9900 | €170,756 | €312,631 | +€141,875 | +83.1% |
| Operating profit (loss) | 9901 | -€15,782 | €34,640 | +€50,422 | |
| Financial income | 75/76B | €2 | €1 | -€1 | -46.3% |
| Recurring financial income | 75 | €2 | €1 | -€1 | -46.3% |
| Financial charges | 65/66B | €1,054 | €325 | -€729 | -69.1% |
| Recurring financial charges | 65 | €269 | €325 | +€57 | +21.1% |
| Non-recurring financial charges | 66B | €785 | - | -€785 | |
| Profit (loss) for the period before taxes | 9903 | -€16,834 | €34,316 | +€51,149 | |
| Income taxes | 67/77 | €4,912 | €14,535 | +€9,623 | +195.9% |
| Profit (loss) for the period | 9904 | -€21,746 | €19,780 | +€41,526 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,746 | €19,780 | +€41,526 |
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 12 October 2026 via checked.be.