CIBA Technics: 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.
CIBA Technics
Largest movements
- Tangible fixed assets +€131,540
up €131,540 (+2,985%), from €4,407 to €135,947
of which Furniture and vehicles: +€113,781
- Receivables within one year +€56,510
up €56,510 (+581%), from €9,719 to €66,229
of which Other amounts receivable: +€54,154
- Cash -€9,477
down €9,477 (-69.7%), from €13,588 to €4,111
mainly Investment in fixed assets (net) (-€148,879) and Receivables within one year (-€56,510)
- Deferred charges and accrued income +€2,196
up €2,196 (+8,714%), from €25 to €2,221
- Debts after one year +€104,359
new in 2025: €104,359
- Current portion of long-term debt +€30,294
new in 2025: €30,294
- Reserves +€21,578
up €21,578 (+254%), from €8,498 to €30,075
- Trade debts +€15,462
up €15,462 (+165%), from €9,352 to €24,814
- Tax, wage and social debts +€8,042
up €8,042 (+137%), from €5,889 to €13,931
of which Taxes: +€4,803
- Gross operating margin +€86,087
up €86,087 (+125%), from €68,702 to €154,788
- Staff costs +€47,208
up €47,208 (+90.7%), from €52,058 to €99,266
- Depreciation +€16,796
up €16,796 (+3,091%), from €543 to €17,339
- Financial charges +€5,257
up €5,257 (+282%), from €1,862 to €7,119
- Taxes +€4,359
up €4,359 (+147%), from €2,965 to €7,324
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 | €27,739 | €208,508 | +€180,769 | +652% |
| Fixed assets | 21/28 | €4,407 | €135,947 | +€131,540 | +2,985% |
| Tangible fixed assets | 22/27 | €4,407 | €135,947 | +€131,540 | +2,985% |
| Plant, machinery and equipment | 23 | €4,407 | €22,165 | +€17,759 | +403% |
| Furniture and vehicles | 24 | - | €113,781 | +€113,781 | |
| Current assets | 29/58 | €23,332 | €72,561 | +€49,229 | +211% |
| Amounts receivable within one year | 40/41 | €9,719 | €66,229 | +€56,510 | +581% |
| Trade receivables | 40 | €25 | €2,381 | +€2,356 | +9,424% |
| Other amounts receivable | 41 | €9,694 | €63,848 | +€54,154 | +559% |
| Cash at bank and in hand | 54/58 | €13,588 | €4,111 | -€9,477 | -69.7% |
| Deferred charges and accrued income | 490/1 | €25 | €2,221 | +€2,196 | +8,714% |
| Total equity and liabilities | 10/49 | €27,739 | €208,508 | +€180,769 | +652% |
| Equity | 10/15 | €12,498 | €34,075 | +€21,578 | +173% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €8,498 | €30,075 | +€21,578 | +254% |
| Distributable reserves | 133 | €8,498 | €30,075 | +€21,578 | +254% |
| Amounts payable | 17/49 | €15,241 | €174,432 | +€159,191 | +1,044% |
| Amounts payable after more than one year | 17 | - | €104,359 | +€104,359 | |
| Financial debts | 170/4 | - | €104,359 | +€104,359 | |
| Amounts payable within one year | 42/48 | €15,241 | €69,039 | +€53,798 | +353% |
| Current portion of amounts payable after more than one year | 42 | - | €30,294 | +€30,294 | |
| Trade debts | 44 | €9,352 | €24,814 | +€15,462 | +165% |
| Suppliers | 440/4 | €9,352 | €24,814 | +€15,462 | +165% |
| Taxes, remuneration and social security | 45 | €5,889 | €13,931 | +€8,042 | +137% |
| Taxes | 450/3 | €2,965 | €7,768 | +€4,803 | +162% |
| Remuneration and social security | 454/9 | €2,924 | €6,163 | +€3,239 | +111% |
| Accrued charges and deferred income | 492/3 | - | €1,035 | +€1,035 | |
| Remuneration, social security and pensions | 62 | €52,058 | €99,266 | +€47,208 | +90.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €543 | €17,339 | +€16,796 | +3,091% |
| Other operating charges | 640/8 | €975 | €2,162 | +€1,187 | +122% |
| Non-recurring operating charges | 66A | €1,800 | - | -€1,800 | |
| Gross operating margin | 9900 | €68,702 | €154,788 | +€86,087 | +125% |
| Operating profit (loss) | 9901 | €13,325 | €36,021 | +€22,696 | +170% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,862 | €7,119 | +€5,257 | +282% |
| Recurring financial charges | 65 | €1,862 | €7,119 | +€5,257 | +282% |
| Profit (loss) for the period before taxes | 9903 | €11,463 | €28,902 | +€17,440 | +152% |
| Income taxes | 67/77 | €2,965 | €7,324 | +€4,359 | +147% |
| Profit (loss) for the period | 9904 | €8,498 | €21,578 | +€13,080 | +154% |
| Profit (loss) for the period to be appropriated | 9905 | €8,498 | €21,578 | +€13,080 | +154% |
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.