CIAN Projects: 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.
CIAN Projects
Largest movements
- Receivables within one year +€26,221
up €26,221 (+244.7%), from €10,717 to €36,939
of which Trade receivables: +€20,119
- Receivables after one year +€12,248
new in 2025: €12,248
- Tangible fixed assets +€5,760
new in 2025: €5,760
of which Furniture and vehicles: +€3,604
- Cash +€4,239
up €4,239 (+5.4%), from €78,158 to €82,396
mainly Net result for the year (+€46,943) and Tax, wage and social debts (+€3,090)
- Reserves +€46,943
up €46,943 (+62.0%), from €75,663 to €122,606
- Tax, wage and social debts +€3,090
up €3,090 (+33.2%), from €9,295 to €12,385
- Other debts -€1,705
down €1,705 (-89.0%), from €1,916 to €212
- Gross operating margin -€34,072
down €34,072 (-35.4%), from €96,155 to €62,082
- Taxes -€6,367
down €6,367 (-31.1%), from €20,447 to €14,079
- Depreciation +€1,083
new in 2025: €1,083
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 | €88,875 | €137,342 | +€48,467 | +54.5% |
| Fixed assets | 21/28 | - | €5,760 | +€5,760 | |
| Tangible fixed assets | 22/27 | - | €5,760 | +€5,760 | |
| Plant, machinery and equipment | 23 | - | €2,156 | +€2,156 | |
| Furniture and vehicles | 24 | - | €3,604 | +€3,604 | |
| Current assets | 29/58 | €88,875 | €131,582 | +€42,707 | +48.1% |
| Amounts receivable after more than one year | 29 | - | €12,248 | +€12,248 | |
| Other amounts receivable | 291 | - | €12,248 | +€12,248 | |
| Amounts receivable within one year | 40/41 | €10,717 | €36,939 | +€26,221 | +244.7% |
| Trade receivables | 40 | €4,147 | €24,265 | +€20,119 | +485.1% |
| Other amounts receivable | 41 | €6,571 | €12,673 | +€6,103 | +92.9% |
| Cash at bank and in hand | 54/58 | €78,158 | €82,396 | +€4,239 | +5.4% |
| Total equity and liabilities | 10/49 | €88,875 | €137,342 | +€48,467 | +54.5% |
| Equity | 10/15 | €77,663 | €124,606 | +€46,943 | +60.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €75,663 | €122,606 | +€46,943 | +62.0% |
| Distributable reserves | 133 | €75,663 | €122,606 | +€46,943 | +62.0% |
| Amounts payable | 17/49 | €11,212 | €12,736 | +€1,524 | +13.6% |
| Amounts payable within one year | 42/48 | €11,212 | €12,736 | +€1,524 | +13.6% |
| Trade debts | 44 | - | €139 | +€139 | |
| Suppliers | 440/4 | - | €139 | +€139 | |
| Taxes, remuneration and social security | 45 | €9,295 | €12,385 | +€3,090 | +33.2% |
| Taxes | 450/3 | €9,295 | €12,385 | +€3,090 | +33.2% |
| Other amounts payable | 47/48 | €1,916 | €212 | -€1,705 | -89.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,083 | +€1,083 | |
| Gross operating margin | 9900 | €96,155 | €62,082 | -€34,072 | -35.4% |
| Operating profit (loss) | 9901 | €96,155 | €60,999 | -€35,155 | -36.6% |
| Financial income | 75/76B | - | €248 | +€248 | |
| Recurring financial income | 75 | - | €248 | +€248 | |
| Financial charges | 65/66B | €45 | €225 | +€180 | +398.5% |
| Recurring financial charges | 65 | €45 | €225 | +€180 | +398.5% |
| Profit (loss) for the period before taxes | 9903 | €96,110 | €61,022 | -€35,087 | -36.5% |
| Income taxes | 67/77 | €20,447 | €14,079 | -€6,367 | -31.1% |
| Profit (loss) for the period | 9904 | €75,663 | €46,943 | -€28,720 | -38.0% |
| Profit (loss) for the period to be appropriated | 9905 | €75,663 | €46,943 | -€28,720 | -38.0% |
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 10 October 2026 via checked.be.