CIBUS Consult: 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.
CIBUS Consult
Largest movements
- Cash +€86,281
up €86,281 (+132%), from €65,297 to €151,578
mainly Net result for the year (+€122,729) and Other debts (+€94,549)
- Receivables within one year -€5,611
down €5,611 (-15.0%), from €37,339 to €31,728
of which Other amounts receivable: -€5,581
- Tangible fixed assets +€4,444
up €4,444 (+114%), from €3,882 to €8,326
of which Furniture and vehicles: +€4,473
- Other debts +€94,549
up €94,549 (+202%), from €46,811 to €141,360
- Reserves -€25,644
down €25,644 (-100%), from €25,644 to €0
- Trade debts +€10,821
up €10,821 (+1,032%), from €1,049 to €11,870
- Tax, wage and social debts +€5,884
up €5,884 (+41.9%), from €14,035 to €19,919
- Gross operating margin +€131,759
up €131,759 (+425%), from €31,027 to €162,786
- Taxes +€33,059
up €33,059 (+1,027%), from €3,218 to €36,278
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 | €106,552 | €191,699 | +€85,147 | +79.9% |
| Fixed assets | 21/28 | €3,882 | €8,326 | +€4,444 | +114% |
| Tangible fixed assets | 22/27 | €3,882 | €8,326 | +€4,444 | +114% |
| Plant, machinery and equipment | 23 | €3,882 | €3,852 | -€29 | -0.8% |
| Furniture and vehicles | 24 | - | €4,473 | +€4,473 | |
| Current assets | 29/58 | €102,671 | €183,373 | +€80,703 | +78.6% |
| Amounts receivable within one year | 40/41 | €37,339 | €31,728 | -€5,611 | -15.0% |
| Trade receivables | 40 | €30,536 | €30,506 | -€31 | -0.1% |
| Other amounts receivable | 41 | €6,803 | €1,222 | -€5,581 | -82.0% |
| Cash at bank and in hand | 54/58 | €65,297 | €151,578 | +€86,281 | +132% |
| Deferred charges and accrued income | 490/1 | €35 | €68 | +€33 | +95.0% |
| Total equity and liabilities | 10/49 | €106,552 | €191,699 | +€85,147 | +79.9% |
| Equity | 10/15 | €44,194 | €18,550 | -€25,644 | -58.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €25,644 | €0 | -€25,644 | -100% |
| Distributable reserves | 133 | €25,644 | €0 | -€25,644 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €62,358 | €173,149 | +€110,791 | +178% |
| Amounts payable within one year | 42/48 | €61,895 | €173,149 | +€111,254 | +180% |
| Trade debts | 44 | €1,049 | €11,870 | +€10,821 | +1,032% |
| Suppliers | 440/4 | €1,049 | €11,870 | +€10,821 | +1,032% |
| Taxes, remuneration and social security | 45 | €14,035 | €19,919 | +€5,884 | +41.9% |
| Taxes | 450/3 | €14,035 | €19,919 | +€5,884 | +41.9% |
| Other amounts payable | 47/48 | €46,811 | €141,360 | +€94,549 | +202% |
| Accrued charges and deferred income | 492/3 | €463 | €0 | -€463 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €299 | €1,089 | +€790 | +264% |
| Other operating charges | 640/8 | €649 | €555 | -€95 | -14.6% |
| Gross operating margin | 9900 | €31,027 | €162,786 | +€131,759 | +425% |
| Operating profit (loss) | 9901 | €30,079 | €161,142 | +€131,063 | +436% |
| Financial income | 75/76B | €3 | €168 | +€165 | +5,496% |
| Recurring financial income | 75 | €3 | €168 | +€165 | +5,496% |
| Financial charges | 65/66B | €982 | €2,304 | +€1,321 | +135% |
| Recurring financial charges | 65 | €982 | €2,304 | +€1,321 | +135% |
| Profit (loss) for the period before taxes | 9903 | €29,099 | €159,007 | +€129,907 | +446% |
| Income taxes | 67/77 | €3,218 | €36,278 | +€33,059 | +1,027% |
| Profit (loss) for the period | 9904 | €25,881 | €122,729 | +€96,848 | +374% |
| Profit (loss) for the period to be appropriated | 9905 | €25,881 | €122,729 | +€96,848 | +374% |
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 25 October 2026 via checked.be.