CIB550: 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.
CIB550
Largest movements
- Tangible fixed assets +€283,319
up €283,319 (+5250.2%), from €5,396 to €288,715
of which Land and buildings: +€286,401
- Cash -€44,844
down €44,844 (-91.4%), from €49,079 to €4,235
mainly Investment in fixed assets (net) (-€341,294) and Net result for the year (-€61,223)
- Receivables within one year -€20,116
down €20,116 (-55.3%), from €36,367 to €16,252
of which Trade receivables: -€11,956
- Debts after one year +€246,150
new in 2025: €246,150
- Profit (loss) carried forward -€61,223
down €61,223 (-86.6%), from €70,681 to €9,458
- Other debts +€26,682
up €26,682 (+4575.9%), from €583 to €27,265
- Current portion of long-term debt +€14,753
new in 2025: €14,753
- Tax, wage and social debts -€6,475
down €6,475 (-49.5%), from €13,073 to €6,598
- Depreciation +€54,372
up €54,372 (+1508.6%), from €3,604 to €57,976
- Financial charges +€8,728
up €8,728 (+3074.6%), from €284 to €9,012
- Gross operating margin +€1,334
up €1,334 (+21.3%), from €6,276 to €7,610
- Taxes -€802
down €802 (-96.9%), from €828 to €26
- Financial income -€627
down €627 (-89.5%), from €701 to €74
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 | €93,338 | €312,416 | +€219,078 | +234.7% |
| Fixed assets | 21/28 | €5,396 | €288,715 | +€283,319 | +5250.2% |
| Tangible fixed assets | 22/27 | €5,396 | €288,715 | +€283,319 | +5250.2% |
| Land and buildings | 22 | - | €286,401 | +€286,401 | |
| Furniture and vehicles | 24 | €5,396 | €2,314 | -€3,082 | -57.1% |
| Current assets | 29/58 | €87,941 | €23,701 | -€64,240 | -73.0% |
| Amounts receivable within one year | 40/41 | €36,367 | €16,252 | -€20,116 | -55.3% |
| Trade receivables | 40 | €26,711 | €14,755 | -€11,956 | -44.8% |
| Other amounts receivable | 41 | €9,656 | €1,496 | -€8,160 | -84.5% |
| Current investments | 50/53 | €1,000 | €1,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €49,079 | €4,235 | -€44,844 | -91.4% |
| Deferred charges and accrued income | 490/1 | €1,495 | €2,214 | +€719 | +48.1% |
| Total equity and liabilities | 10/49 | €93,338 | €312,416 | +€219,078 | +234.7% |
| Equity | 10/15 | €73,681 | €12,458 | -€61,223 | -83.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,681 | €9,458 | -€61,223 | -86.6% |
| Amounts payable | 17/49 | €19,656 | €299,958 | +€280,301 | +1426.0% |
| Amounts payable after more than one year | 17 | - | €246,150 | +€246,150 | |
| Financial debts | 170/4 | - | €246,150 | +€246,150 | |
| Amounts payable within one year | 42/48 | €19,656 | €53,807 | +€34,151 | +173.7% |
| Current portion of amounts payable after more than one year | 42 | - | €14,753 | +€14,753 | |
| Financial debts | 43 | €122 | €1,133 | +€1,011 | +827.0% |
| Credit institutions | 430/8 | €122 | €1,133 | +€1,011 | +827.0% |
| Trade debts | 44 | €5,878 | €4,058 | -€1,820 | -31.0% |
| Suppliers | 440/4 | €5,878 | €4,058 | -€1,820 | -31.0% |
| Taxes, remuneration and social security | 45 | €13,073 | €6,598 | -€6,475 | -49.5% |
| Taxes | 450/3 | €13,073 | €6,598 | -€6,475 | -49.5% |
| Other amounts payable | 47/48 | €583 | €27,265 | +€26,682 | +4575.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,604 | €57,976 | +€54,372 | +1508.6% |
| Other operating charges | 640/8 | €454 | €1,080 | +€626 | +137.8% |
| Non-recurring operating charges | 66A | - | €813 | +€813 | |
| Gross operating margin | 9900 | €6,276 | €7,610 | +€1,334 | +21.3% |
| Operating profit (loss) | 9901 | €2,218 | -€52,258 | -€54,476 | |
| Financial income | 75/76B | €701 | €74 | -€627 | -89.5% |
| Recurring financial income | 75 | €701 | €74 | -€627 | -89.5% |
| Financial charges | 65/66B | €284 | €9,012 | +€8,728 | +3074.6% |
| Recurring financial charges | 65 | €284 | €9,012 | +€8,728 | +3074.6% |
| Profit (loss) for the period before taxes | 9903 | €2,635 | -€61,197 | -€63,832 | |
| Income taxes | 67/77 | €828 | €26 | -€802 | -96.9% |
| Profit (loss) for the period | 9904 | €1,807 | -€61,223 | -€63,030 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,807 | -€61,223 | -€63,030 |
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 4 October 2026 via checked.be.