CIA SOLUTIONS: 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.
CIA SOLUTIONS
Largest movements
- Receivables within one year +€52,891
up €52,891 (+40.8%), from €129,659 to €182,550
of which Other amounts receivable: +€50,548
- Cash +€26,954
new in 2025: €26,954
mainly Short-term financial debts (+€47,444) and Net result for the year (+€39,534)
- Tangible fixed assets +€8,869
up €8,869 (+137%), from €6,497 to €15,366
of which Other tangible fixed assets: +€8,570
- Short-term financial debts +€47,444
up €47,444 (+90.3%), from €52,556 to €100,000
- Reserves +€20,000
up €20,000 (+17.1%), from €116,840 to €136,840
of which Distributable reserves: +€20,000
- Profit (loss) carried forward +€19,534
up €19,534 (+14.7%), from €133,140 to €152,674
- Tax, wage and social debts -€17,686
no longer reported in 2025 (was €17,686)
- Trade debts +€14,702
up €14,702 (+66.1%), from €22,234 to €36,937
- Gross operating margin -€51,776
down €51,776 (-43.0%), from €120,534 to €68,758
- Financial charges -€7,023
down €7,023 (-67.7%), from €10,382 to €3,358
- Taxes -€2,756
down €2,756 (-16.2%), from €16,958 to €14,203
- Other operating charges +€1,886
up €1,886 (+29.3%), from €6,445 to €8,331
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.
Derived cash bridge
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 | €348,656 | €438,830 | +€90,174 | +25.9% |
| Fixed assets | 21/28 | €6,497 | €15,366 | +€8,869 | +137% |
| Tangible fixed assets | 22/27 | €6,497 | €15,366 | +€8,869 | +137% |
| Furniture and vehicles | 24 | €6,497 | €6,796 | +€300 | +4.6% |
| Other tangible fixed assets | 26 | - | €8,570 | +€8,570 | |
| Current assets | 29/58 | €342,160 | €423,464 | +€81,304 | +23.8% |
| Amounts receivable within one year | 40/41 | €129,659 | €182,550 | +€52,891 | +40.8% |
| Trade receivables | 40 | €33,350 | €35,694 | +€2,344 | +7.0% |
| Other amounts receivable | 41 | €96,309 | €146,857 | +€50,548 | +52.5% |
| Cash at bank and in hand | 54/58 | - | €26,954 | +€26,954 | |
| Deferred charges and accrued income | 490/1 | €212,500 | €213,959 | +€1,459 | +0.7% |
| Total equity and liabilities | 10/49 | €348,656 | €438,830 | +€90,174 | +25.9% |
| Equity | 10/15 | €256,180 | €295,714 | +€39,534 | +15.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €116,840 | €136,840 | +€20,000 | +17.1% |
| Non-distributable reserves | 130/1 | €1,840 | €1,840 | = | 0.0% |
| Legal reserve | 130 | €1,840 | €1,840 | = | 0.0% |
| Distributable reserves | 133 | €115,000 | €135,000 | +€20,000 | +17.4% |
| Profit (loss) carried forward | 14 | €133,140 | €152,674 | +€19,534 | +14.7% |
| Amounts payable | 17/49 | €92,476 | €143,116 | +€50,640 | +54.8% |
| Amounts payable after more than one year | 17 | - | €4,758 | +€4,758 | |
| Financial debts | 170/4 | - | €4,758 | +€4,758 | |
| Amounts payable within one year | 42/48 | €92,476 | €138,358 | +€45,882 | +49.6% |
| Current portion of amounts payable after more than one year | 42 | - | €1,421 | +€1,421 | |
| Financial debts | 43 | €52,556 | €100,000 | +€47,444 | +90.3% |
| Credit institutions | 430/8 | €52,556 | €100,000 | +€47,444 | +90.3% |
| Trade debts | 44 | €22,234 | €36,937 | +€14,702 | +66.1% |
| Suppliers | 440/4 | €22,234 | €36,937 | +€14,702 | +66.1% |
| Taxes, remuneration and social security | 45 | €17,686 | - | -€17,686 | |
| Taxes | 450/3 | €17,686 | - | -€17,686 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,394 | €3,332 | -€62 | -1.8% |
| Other operating charges | 640/8 | €6,445 | €8,331 | +€1,886 | +29.3% |
| Gross operating margin | 9900 | €120,534 | €68,758 | -€51,776 | -43.0% |
| Operating profit (loss) | 9901 | €110,695 | €57,095 | -€53,600 | -48.4% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €10,382 | €3,358 | -€7,023 | -67.7% |
| Recurring financial charges | 65 | €10,382 | €3,358 | -€7,023 | -67.7% |
| Profit (loss) for the period before taxes | 9903 | €100,315 | €53,737 | -€46,579 | -46.4% |
| Income taxes | 67/77 | €16,958 | €14,203 | -€2,756 | -16.2% |
| Profit (loss) for the period | 9904 | €83,357 | €39,534 | -€43,823 | -52.6% |
| Transfer to tax-exempt reserves | 689 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €63,357 | €19,534 | -€43,823 | -69.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.