CIAOOO: 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.
CIAOOO
Largest movements
- Cash +€22,125
up €22,125 (+126.5%), from €17,495 to €39,621
mainly Net result for the year (+€24,067) and Receivables within one year (+€15,272)
- Receivables within one year -€15,272
down €15,272 (-56.3%), from €27,106 to €11,834
of which Other amounts receivable: -€7,652
- Tangible fixed assets +€4,075
up €4,075 (+38.3%), from €10,636 to €14,711
of which Furniture and vehicles: +€4,358
- Stocks and contracts -€3,108
down €3,108 (-53.7%), from €5,789 to €2,681
- Other debts -€8,997
down €8,997 (-29.6%), from €30,346 to €21,349
- Tax, wage and social debts +€7,414
up €7,414 (+87.4%), from €8,481 to €15,895
of which Taxes: +€9,860
- Trade debts +€5,152
up €5,152 (+84.3%), from €6,114 to €11,266
- Profit (loss) carried forward +€4,067
up €4,067 (+992.4%), from €410 to €4,477
- Staff costs -€13,001
down €13,001 (-35.6%), from €36,540 to €23,539
- Taxes +€5,781
up €5,781 (+141.7%), from €4,079 to €9,860
- Gross operating margin -€5,048
down €5,048 (-7.3%), from €69,353 to €64,305
- Depreciation -€1,548
down €1,548 (-27.4%), from €5,655 to €4,107
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 | €65,811 | €73,447 | +€7,636 | +11.6% |
| Fixed assets | 21/28 | €15,236 | €19,311 | +€4,075 | +26.7% |
| Tangible fixed assets | 22/27 | €10,636 | €14,711 | +€4,075 | +38.3% |
| Plant, machinery and equipment | 23 | €4,870 | €4,370 | -€500 | -10.3% |
| Furniture and vehicles | 24 | €2,876 | €7,234 | +€4,358 | +151.5% |
| Other tangible fixed assets | 26 | €2,890 | €3,107 | +€217 | +7.5% |
| Financial fixed assets | 28 | €4,600 | €4,600 | = | 0.0% |
| Current assets | 29/58 | €50,575 | €54,136 | +€3,561 | +7.0% |
| Stocks and contracts in progress | 3 | €5,789 | €2,681 | -€3,108 | -53.7% |
| Stocks | 30/36 | €5,789 | €2,681 | -€3,108 | -53.7% |
| Amounts receivable within one year | 40/41 | €27,106 | €11,834 | -€15,272 | -56.3% |
| Trade receivables | 40 | €11,248 | €3,628 | -€7,620 | -67.7% |
| Other amounts receivable | 41 | €15,858 | €8,206 | -€7,652 | -48.3% |
| Cash at bank and in hand | 54/58 | €17,495 | €39,621 | +€22,125 | +126.5% |
| Deferred charges and accrued income | 490/1 | €184 | - | -€184 | |
| Total equity and liabilities | 10/49 | €65,811 | €73,447 | +€7,636 | +11.6% |
| Equity | 10/15 | €20,870 | €24,937 | +€4,067 | +19.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €410 | €4,477 | +€4,067 | +992.4% |
| Amounts payable | 17/49 | €44,941 | €48,510 | +€3,569 | +7.9% |
| Amounts payable within one year | 42/48 | €44,941 | €48,510 | +€3,569 | +7.9% |
| Trade debts | 44 | €6,114 | €11,266 | +€5,152 | +84.3% |
| Suppliers | 440/4 | €6,114 | €11,266 | +€5,152 | +84.3% |
| Taxes, remuneration and social security | 45 | €8,481 | €15,895 | +€7,414 | +87.4% |
| Taxes | 450/3 | €4,079 | €13,939 | +€9,860 | +241.7% |
| Remuneration and social security | 454/9 | €4,402 | €1,955 | -€2,446 | -55.6% |
| Other amounts payable | 47/48 | €30,346 | €21,349 | -€8,997 | -29.6% |
| Non-recurring operating income | 76A | - | €133 | +€133 | |
| Remuneration, social security and pensions | 62 | €36,540 | €23,539 | -€13,001 | -35.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,655 | €4,107 | -€1,548 | -27.4% |
| Other operating charges | 640/8 | €534 | €1,176 | +€642 | +120.1% |
| Gross operating margin | 9900 | €69,353 | €64,305 | -€5,048 | -7.3% |
| Operating profit (loss) | 9901 | €26,623 | €35,483 | +€8,860 | +33.3% |
| Financial income | 75/76B | €7 | €159 | +€153 | +2334.4% |
| Recurring financial income | 75 | €7 | €159 | +€153 | +2334.4% |
| Financial charges | 65/66B | €1,742 | €1,715 | -€27 | -1.5% |
| Recurring financial charges | 65 | €1,742 | €1,715 | -€27 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €24,888 | €33,928 | +€9,039 | +36.3% |
| Income taxes | 67/77 | €4,079 | €9,860 | +€5,781 | +141.7% |
| Profit (loss) for the period | 9904 | €20,809 | €24,067 | +€3,258 | +15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,809 | €24,067 | +€3,258 | +15.7% |
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.