CIC: 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.
CIC
Largest movements
- Cash +€6,562
up €6,562 (+1219.7%), from €538 to €7,100
mainly Net result for the year (+€11,279) and Other debts (+€1,802)
- Deferred charges and accrued income +€5,973
new in 2025: €5,973
- Profit (loss) carried forward +€11,279
up €11,279 (+29.7%), from -€37,939 to -€26,660
- Other debts +€1,802
up €1,802 (+6.0%), from €30,184 to €31,986
- Trade debts -€1,704
down €1,704 (-85.3%), from €1,998 to €294
- Gross operating margin +€30,543
up €30,543, from -€14,020 to €16,523
- Other operating charges +€1,390
up €1,390 (+41.3%), from €3,366 to €4,756
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 | €66,380 | €78,507 | +€12,127 | +18.3% |
| Fixed assets | 21/28 | €65,842 | €65,434 | -€408 | -0.6% |
| Tangible fixed assets | 22/27 | €65,842 | €65,434 | -€408 | -0.6% |
| Land and buildings | 22 | €65,842 | €65,434 | -€408 | -0.6% |
| Current assets | 29/58 | €538 | €13,073 | +€12,535 | +2329.9% |
| Cash at bank and in hand | 54/58 | €538 | €7,100 | +€6,562 | +1219.7% |
| Deferred charges and accrued income | 490/1 | - | €5,973 | +€5,973 | |
| Total equity and liabilities | 10/49 | €66,380 | €78,507 | +€12,127 | +18.3% |
| Equity | 10/15 | €30,232 | €41,511 | +€11,279 | +37.3% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €6,197 | €6,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,939 | -€26,660 | +€11,279 | +29.7% |
| Amounts payable | 17/49 | €36,148 | €36,996 | +€848 | +2.3% |
| Amounts payable after more than one year | 17 | €1,800 | €1,800 | = | 0.0% |
| Other amounts payable | 178/9 | €1,800 | €1,800 | = | 0.0% |
| Amounts payable within one year | 42/48 | €32,182 | €32,280 | +€98 | +0.3% |
| Trade debts | 44 | €1,998 | €294 | -€1,704 | -85.3% |
| Suppliers | 440/4 | €1,998 | €294 | -€1,704 | -85.3% |
| Other amounts payable | 47/48 | €30,184 | €31,986 | +€1,802 | +6.0% |
| Accrued charges and deferred income | 492/3 | €2,166 | €2,916 | +€750 | +34.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €408 | €408 | +€0 | 0.0% |
| Other operating charges | 640/8 | €3,366 | €4,756 | +€1,390 | +41.3% |
| Gross operating margin | 9900 | -€14,020 | €16,523 | +€30,543 | |
| Operating profit (loss) | 9901 | -€17,794 | €11,359 | +€29,153 | |
| Financial charges | 65/66B | €69 | €79 | +€10 | +15.2% |
| Recurring financial charges | 65 | €69 | €79 | +€10 | +15.2% |
| Profit (loss) for the period before taxes | 9903 | -€17,863 | €11,279 | +€29,142 | |
| Profit (loss) for the period | 9904 | -€17,863 | €11,279 | +€29,142 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,863 | €11,279 | +€29,142 |
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 12 October 2026 via checked.be.