Cibatrans: 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.
Cibatrans
Largest movements
- Cash +€36,475
up €36,475 (+51.7%), from €70,493 to €106,969
mainly Net result for the year (+€34,429) and Trade debts (+€22,638)
- Receivables within one year +€29,500
up €29,500 (+40.6%), from €72,579 to €102,078
of which Other amounts receivable: +€30,591
- Tangible fixed assets -€8,191
down €8,191 (-21.9%), from €37,411 to €29,220
of which Furniture and vehicles: -€7,473
- Deferred charges and accrued income +€5,181
up €5,181 (+76.5%), from €6,773 to €11,954
- Trade debts +€22,638
up €22,638 (+64.1%), from €35,339 to €57,977
- Tax, wage and social debts +€19,816
up €19,816 (+34.4%), from €57,554 to €77,370
of which Taxes: +€19,118
- Profit (loss) carried forward +€17,258
up €17,258, from -€17,258 to €0
- Reserves +€17,171
up €17,171 (+3,660%), from €469 to €17,640
- Other debts -€14,675
down €14,675 (-15.7%), from €93,411 to €78,737
- Gross operating margin +€16,361
up €16,361 (+3.9%), from €418,537 to €434,898
- Taxes +€5,986
up €5,986 (+298%), from €2,010 to €7,996
- Staff costs +€5,223
up €5,223 (+1.4%), from €363,674 to €368,897
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 | €189,716 | €252,680 | +€62,965 | +33.2% |
| Fixed assets | 21/28 | €39,871 | €31,680 | -€8,191 | -20.5% |
| Tangible fixed assets | 22/27 | €37,411 | €29,220 | -€8,191 | -21.9% |
| Plant, machinery and equipment | 23 | €4,808 | €5,239 | +€431 | +9.0% |
| Furniture and vehicles | 24 | €31,409 | €23,936 | -€7,473 | -23.8% |
| Other tangible fixed assets | 26 | €1,194 | €44 | -€1,150 | -96.3% |
| Financial fixed assets | 28 | €2,460 | €2,460 | = | 0.0% |
| Current assets | 29/58 | €149,845 | €221,001 | +€71,156 | +47.5% |
| Amounts receivable within one year | 40/41 | €72,579 | €102,078 | +€29,500 | +40.6% |
| Trade receivables | 40 | €72,535 | €71,444 | -€1,091 | -1.5% |
| Other amounts receivable | 41 | €44 | €30,635 | +€30,591 | +69,383% |
| Cash at bank and in hand | 54/58 | €70,493 | €106,969 | +€36,475 | +51.7% |
| Deferred charges and accrued income | 490/1 | €6,773 | €11,954 | +€5,181 | +76.5% |
| Total equity and liabilities | 10/49 | €189,716 | €252,680 | +€62,965 | +33.2% |
| Equity | 10/15 | €1,811 | €36,240 | +€34,429 | +1,901% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €469 | €17,640 | +€17,171 | +3,660% |
| Distributable reserves | 133 | €469 | €17,640 | +€17,171 | +3,660% |
| Profit (loss) carried forward | 14 | -€17,258 | €0 | +€17,258 | |
| Amounts payable | 17/49 | €187,904 | €216,441 | +€28,536 | +15.2% |
| Amounts payable within one year | 42/48 | €186,304 | €214,346 | +€28,042 | +15.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €35,339 | €57,977 | +€22,638 | +64.1% |
| Suppliers | 440/4 | €35,339 | €57,977 | +€22,638 | +64.1% |
| Advances received on contracts in progress | 46 | - | €263 | +€263 | |
| Taxes, remuneration and social security | 45 | €57,554 | €77,370 | +€19,816 | +34.4% |
| Taxes | 450/3 | €20,287 | €39,404 | +€19,118 | +94.2% |
| Remuneration and social security | 454/9 | €37,267 | €37,966 | +€699 | +1.9% |
| Other amounts payable | 47/48 | €93,411 | €78,737 | -€14,675 | -15.7% |
| Accrued charges and deferred income | 492/3 | €1,600 | €2,094 | +€494 | +30.9% |
| Non-recurring operating income | 76A | €43,500 | €26,350 | -€17,150 | -39.4% |
| Remuneration, social security and pensions | 62 | €363,674 | €368,897 | +€5,223 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,409 | €9,567 | +€4,158 | +76.9% |
| Other operating charges | 640/8 | €4,958 | €6,431 | +€1,473 | +29.7% |
| Gross operating margin | 9900 | €418,537 | €434,898 | +€16,361 | +3.9% |
| Operating profit (loss) | 9901 | €44,496 | €50,003 | +€5,507 | +12.4% |
| Financial income | 75/76B | €80 | €631 | +€551 | +690% |
| Recurring financial income | 75 | €80 | €631 | +€551 | +690% |
| Financial charges | 65/66B | €8,962 | €8,210 | -€753 | -8.4% |
| Recurring financial charges | 65 | €8,962 | €8,210 | -€753 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | €35,614 | €42,425 | +€6,811 | +19.1% |
| Income taxes | 67/77 | €2,010 | €7,996 | +€5,986 | +298% |
| Profit (loss) for the period | 9904 | €33,603 | €34,429 | +€825 | +2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €33,603 | €34,429 | +€825 | +2.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.