CIANNY: 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.
CIANNY
Largest movements
- Receivables within one year +€4,787
up €4,787 (+37.3%), from €12,848 to €17,635
of which Trade receivables: +€5,319
- Cash -€1,022
down €1,022 (-2.9%), from €35,581 to €34,560
mainly Debts after one year (-€5,315) and Receivables within one year (-€4,787)
- Reserves +€9,208
new in 2025: €9,208
- Debts after one year -€5,315
down €5,315 (-25.4%), from €20,963 to €15,648
- Trade debts -€4,211
down €4,211 (-54.8%), from €7,690 to €3,478
- Profit (loss) carried forward +€3,314
no longer reported in 2025 (was -€3,314)
- Tax, wage and social debts -€2,834
down €2,834 (-42.0%), from €6,753 to €3,919
- Financial income +€5,665
up €5,665 (+13,592%), from €42 to €5,707
of which Non-recurring financial income: +€5,696
- Financial charges +€4,168
up €4,168, from -€3,303 to €866
- Gross operating margin -€3,100
down €3,100 (-17.9%), from €17,271 to €14,171
- Other operating charges -€673
down €673 (-81.1%), from €829 to €157
- Taxes +€193
up €193 (+4.0%), from €4,789 to €4,982
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 | €54,743 | €58,303 | +€3,560 | +6.5% |
| Fixed assets | 21/28 | €3,300 | €2,531 | -€768 | -23.3% |
| Tangible fixed assets | 22/27 | €1,550 | €1,031 | -€518 | -33.5% |
| Other tangible fixed assets | 26 | €1,550 | €1,031 | -€518 | -33.5% |
| Financial fixed assets | 28 | €1,750 | €1,500 | -€250 | -14.3% |
| Current assets | 29/58 | €51,444 | €55,772 | +€4,328 | +8.4% |
| Stocks and contracts in progress | 3 | €3,014 | €3,041 | +€26 | +0.9% |
| Stocks | 30/36 | €3,014 | €3,041 | +€26 | +0.9% |
| Amounts receivable within one year | 40/41 | €12,848 | €17,635 | +€4,787 | +37.3% |
| Trade receivables | 40 | €3,355 | €8,674 | +€5,319 | +159% |
| Other amounts receivable | 41 | €9,493 | €8,961 | -€531 | -5.6% |
| Cash at bank and in hand | 54/58 | €35,581 | €34,560 | -€1,022 | -2.9% |
| Deferred charges and accrued income | 490/1 | - | €537 | +€537 | |
| Total equity and liabilities | 10/49 | €54,743 | €58,303 | +€3,560 | +6.5% |
| Equity | 10/15 | €15,286 | €27,808 | +€12,522 | +81.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €9,208 | +€9,208 | |
| Distributable reserves | 133 | - | €9,208 | +€9,208 | |
| Profit (loss) carried forward | 14 | -€3,314 | - | +€3,314 | |
| Amounts payable | 17/49 | €39,458 | €30,495 | -€8,963 | -22.7% |
| Amounts payable after more than one year | 17 | €20,963 | €15,648 | -€5,315 | -25.4% |
| Financial debts | 170/4 | €20,963 | €15,648 | -€5,315 | -25.4% |
| Amounts payable within one year | 42/48 | €18,494 | €14,847 | -€3,648 | -19.7% |
| Current portion of amounts payable after more than one year | 42 | - | €2,709 | +€2,709 | |
| Financial debts | 43 | €4,052 | €4,157 | +€105 | +2.6% |
| Other loans | 439 | €4,052 | €4,157 | +€105 | +2.6% |
| Trade debts | 44 | €7,690 | €3,478 | -€4,211 | -54.8% |
| Suppliers | 440/4 | €7,690 | €3,478 | -€4,211 | -54.8% |
| Taxes, remuneration and social security | 45 | €6,753 | €3,919 | -€2,834 | -42.0% |
| Taxes | 450/3 | €6,753 | €3,919 | -€2,834 | -42.0% |
| Other amounts payable | 47/48 | - | €583 | +€583 | |
| Remuneration, social security and pensions | 62 | €80 | - | -€80 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €518 | €518 | = | 0.0% |
| Other operating charges | 640/8 | €829 | €157 | -€673 | -81.1% |
| Gross operating margin | 9900 | €17,271 | €14,171 | -€3,100 | -17.9% |
| Operating profit (loss) | 9901 | €15,844 | €13,496 | -€2,348 | -14.8% |
| Financial income | 75/76B | €42 | €5,707 | +€5,665 | +13,592% |
| Recurring financial income | 75 | €42 | €11 | -€31 | -73.8% |
| Non-recurring financial income | 76B | - | €5,696 | +€5,696 | |
| Financial charges | 65/66B | -€3,303 | €866 | +€4,168 | |
| Recurring financial charges | 65 | -€3,303 | €866 | +€4,168 | |
| Profit (loss) for the period before taxes | 9903 | €19,188 | €18,338 | -€851 | -4.4% |
| Income taxes | 67/77 | €4,789 | €4,982 | +€193 | +4.0% |
| Profit (loss) for the period | 9904 | €14,400 | €13,355 | -€1,044 | -7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,400 | €13,355 | -€1,044 | -7.3% |
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 18 October 2026 via checked.be.