CIBEM SERVICES: 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.
CIBEM SERVICES
Largest movements
- Receivables within one year +€17,757
up €17,757 (+32.9%), from €54,023 to €71,780
of which Other amounts receivable: +€11,446
- Cash -€10,084
no longer reported in 2025 (was €10,084)
mainly Receivables within one year (-€17,757) and Tax, wage and social debts (-€5,851)
- Trade debts +€8,237
up €8,237 (+331.5%), from €2,484 to €10,721
- Tax, wage and social debts -€5,851
down €5,851 (-29.2%), from €20,024 to €14,172
- Short-term financial debts +€4,973
new in 2025: €4,973
- Gross operating margin -€48,662
down €48,662 (-92.0%), from €52,921 to €4,260
- Taxes -€8,813
down €8,813 (-76.6%), from €11,500 to €2,687
- Financial income +€2,281
new in 2025: €2,281
- Financial charges +€1,031
up €1,031 (+261.9%), from €394 to €1,425
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 | €64,107 | €71,780 | +€7,673 | +12.0% |
| Current assets | 29/58 | €64,107 | €71,780 | +€7,673 | +12.0% |
| Amounts receivable within one year | 40/41 | €54,023 | €71,780 | +€17,757 | +32.9% |
| Trade receivables | 40 | €13,613 | €19,924 | +€6,311 | +46.4% |
| Other amounts receivable | 41 | €40,410 | €51,856 | +€11,446 | +28.3% |
| Cash at bank and in hand | 54/58 | €10,084 | - | -€10,084 | |
| Total equity and liabilities | 10/49 | €64,107 | €71,780 | +€7,673 | +12.0% |
| Equity | 10/15 | €41,599 | €41,914 | +€315 | +0.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,599 | €38,914 | +€315 | +0.8% |
| Amounts payable | 17/49 | €22,508 | €29,866 | +€7,358 | +32.7% |
| Amounts payable within one year | 42/48 | €22,508 | €29,866 | +€7,358 | +32.7% |
| Financial debts | 43 | - | €4,973 | +€4,973 | |
| Other loans | 439 | - | €4,973 | +€4,973 | |
| Trade debts | 44 | €2,484 | €10,721 | +€8,237 | +331.5% |
| Suppliers | 440/4 | €2,484 | €10,721 | +€8,237 | +331.5% |
| Taxes, remuneration and social security | 45 | €20,024 | €14,172 | -€5,851 | -29.2% |
| Taxes | 450/3 | €20,024 | €14,172 | -€5,851 | -29.2% |
| Other operating charges | 640/8 | €2,429 | €2,114 | -€315 | -13.0% |
| Gross operating margin | 9900 | €52,921 | €4,260 | -€48,662 | -92.0% |
| Operating profit (loss) | 9901 | €50,493 | €2,146 | -€48,346 | -95.7% |
| Financial income | 75/76B | - | €2,281 | +€2,281 | |
| Recurring financial income | 75 | - | €2,281 | +€2,281 | |
| Financial charges | 65/66B | €394 | €1,425 | +€1,031 | +261.9% |
| Recurring financial charges | 65 | €394 | €1,425 | +€1,031 | +261.9% |
| Profit (loss) for the period before taxes | 9903 | €50,099 | €3,002 | -€47,097 | -94.0% |
| Income taxes | 67/77 | €11,500 | €2,687 | -€8,813 | -76.6% |
| Profit (loss) for the period | 9904 | €38,599 | €315 | -€38,284 | -99.2% |
| Profit (loss) for the period to be appropriated | 9905 | €38,599 | €315 | -€38,284 | -99.2% |
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.