CIARAMIX: 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.
CIARAMIX
Largest movements
- Receivables within one year +€414,907
up €414,907 (+5545.1%), from €7,482 to €422,389
of which Other amounts receivable: +€415,192
- Current investments -€405,579
down €405,579 (-25.1%), from €1.6m to €1.2m
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€22,829
down €22,829 (-31.3%), from €72,874 to €50,044
- Taxes -€10,734
down €10,734 (-71.3%), from €15,061 to €4,328
- Gross operating margin -€2,387
down €2,387 (-9.3%), from -€25,662 to -€28,049
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 | €1,739,929 | €1,738,118 | -€1,812 | -0.1% |
| Fixed assets | 21/28 | €82,456 | €67,576 | -€14,881 | -18.0% |
| Tangible fixed assets | 22/27 | €82,456 | €67,576 | -€14,881 | -18.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | 0.0% |
| Furniture and vehicles | 24 | €29,987 | €22,392 | -€7,596 | -25.3% |
| Other tangible fixed assets | 26 | €52,469 | €45,184 | -€7,285 | -13.9% |
| Current assets | 29/58 | €1,657,473 | €1,670,542 | +€13,069 | +0.8% |
| Amounts receivable within one year | 40/41 | €7,482 | €422,389 | +€414,907 | +5545.1% |
| Trade receivables | 40 | €285 | - | -€285 | |
| Other amounts receivable | 41 | €7,198 | €422,389 | +€415,192 | +5768.3% |
| Current investments | 50/53 | €1,616,111 | €1,210,532 | -€405,579 | -25.1% |
| Cash at bank and in hand | 54/58 | €23,995 | €33,533 | +€9,538 | +39.7% |
| Deferred charges and accrued income | 490/1 | €9,885 | €4,088 | -€5,797 | -58.6% |
| Total equity and liabilities | 10/49 | €1,739,929 | €1,738,118 | -€1,812 | -0.1% |
| Equity | 10/15 | €1,728,621 | €1,728,971 | +€350 | 0.0% |
| Contributions | 10/11 | €175,300 | €175,300 | = | 0.0% |
| Reserves | 13 | €141,591 | €141,591 | = | 0.0% |
| Distributable reserves | 133 | €141,591 | €141,591 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,411,730 | €1,412,080 | +€350 | 0.0% |
| Amounts payable | 17/49 | €11,309 | €9,147 | -€2,162 | -19.1% |
| Amounts payable within one year | 42/48 | €11,309 | €9,147 | -€2,162 | -19.1% |
| Trade debts | 44 | €418 | €8,103 | +€7,685 | +1839.0% |
| Suppliers | 440/4 | €418 | €8,103 | +€7,685 | +1839.0% |
| Taxes, remuneration and social security | 45 | €301 | €1,044 | +€743 | +246.4% |
| Taxes | 450/3 | €301 | €1,044 | +€743 | +246.4% |
| Other amounts payable | 47/48 | €10,589 | - | -€10,589 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,153 | €14,881 | -€272 | -1.8% |
| Other operating charges | 640/8 | €1,626 | €1,365 | -€260 | -16.0% |
| Gross operating margin | 9900 | -€25,662 | -€28,049 | -€2,387 | -9.3% |
| Operating profit (loss) | 9901 | -€42,440 | -€44,295 | -€1,855 | -4.4% |
| Financial income | 75/76B | €72,874 | €50,044 | -€22,829 | -31.3% |
| Recurring financial income | 75 | €72,874 | €50,044 | -€22,829 | -31.3% |
| Financial charges | 65/66B | €819 | €1,072 | +€253 | +30.9% |
| Recurring financial charges | 65 | €819 | €1,072 | +€253 | +30.9% |
| Profit (loss) for the period before taxes | 9903 | €29,615 | €4,678 | -€24,937 | -84.2% |
| Income taxes | 67/77 | €15,061 | €4,328 | -€10,734 | -71.3% |
| Profit (loss) for the period | 9904 | €14,553 | €350 | -€14,203 | -97.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,553 | €350 | -€14,203 | -97.6% |
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 1 October 2026 via checked.be.