CIA CONSTRUCT: 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.
CIA CONSTRUCT
Largest movements
- Receivables within one year +€4,873
up €4,873 (+154.4%), from €3,156 to €8,029
of which Other amounts receivable: +€3,574
- Cash -€3,884
down €3,884 (-98.7%), from €3,935 to €51
mainly Receivables within one year (-€4,873) and Tax, wage and social debts (-€1,305)
- Tangible fixed assets -€3,707
no longer reported in 2025 (was €3,707)
- Tax, wage and social debts -€1,305
down €1,305 (-50.2%), from €2,600 to €1,295
of which Taxes: -€1,305
- Profit (loss) carried forward -€894
down €894, from €192 to -€702
- Other debts -€356
no longer reported in 2025 (was €356)
- Trade debts -€162
down €162 (-3.2%), from €5,150 to €4,987
- Gross operating margin -€4,824
down €4,824 (-61.7%), from €7,821 to €2,997
- Depreciation -€1,803
down €1,803 (-32.7%), from €5,510 to €3,707
- Other operating charges -€864
down €864 (-93.3%), from €927 to €62
- Taxes -€343
no longer reported in 2025 (was €343)
- Financial income +€103
up €103 (+14259.7%), from €1 to €103
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 | €10,797 | €8,080 | -€2,717 | -25.2% |
| Fixed assets | 21/28 | €3,707 | - | -€3,707 | |
| Tangible fixed assets | 22/27 | €3,707 | - | -€3,707 | |
| Furniture and vehicles | 24 | €3,707 | - | -€3,707 | |
| Current assets | 29/58 | €7,091 | €8,080 | +€989 | +14.0% |
| Amounts receivable within one year | 40/41 | €3,156 | €8,029 | +€4,873 | +154.4% |
| Trade receivables | 40 | €295 | €1,594 | +€1,299 | +440.3% |
| Other amounts receivable | 41 | €2,861 | €6,435 | +€3,574 | +124.9% |
| Cash at bank and in hand | 54/58 | €3,935 | €51 | -€3,884 | -98.7% |
| Total equity and liabilities | 10/49 | €10,797 | €8,080 | -€2,717 | -25.2% |
| Equity | 10/15 | €2,692 | €1,798 | -€894 | -33.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €192 | -€702 | -€894 | |
| Amounts payable | 17/49 | €8,106 | €6,282 | -€1,823 | -22.5% |
| Amounts payable within one year | 42/48 | €8,106 | €6,282 | -€1,823 | -22.5% |
| Trade debts | 44 | €5,150 | €4,987 | -€162 | -3.2% |
| Suppliers | 440/4 | €5,150 | €4,987 | -€162 | -3.2% |
| Taxes, remuneration and social security | 45 | €2,600 | €1,295 | -€1,305 | -50.2% |
| Taxes | 450/3 | €2,600 | €1,295 | -€1,305 | -50.2% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €356 | - | -€356 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,510 | €3,707 | -€1,803 | -32.7% |
| Other operating charges | 640/8 | €927 | €62 | -€864 | -93.3% |
| Gross operating margin | 9900 | €7,821 | €2,997 | -€4,824 | -61.7% |
| Operating profit (loss) | 9901 | €1,384 | -€772 | -€2,156 | |
| Financial income | 75/76B | €1 | €103 | +€103 | +14259.7% |
| Recurring financial income | 75 | €1 | €103 | +€103 | +14259.7% |
| Financial charges | 65/66B | €136 | €225 | +€90 | +66.2% |
| Recurring financial charges | 65 | €136 | €225 | +€90 | +66.2% |
| Profit (loss) for the period before taxes | 9903 | €1,249 | -€894 | -€2,143 | |
| Income taxes | 67/77 | €343 | - | -€343 | |
| Profit (loss) for the period | 9904 | €906 | -€894 | -€1,800 | |
| Profit (loss) for the period to be appropriated | 9905 | €906 | -€894 | -€1,800 |
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 28 September 2026 via checked.be.