CIC: 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.
CIC
Largest movements
- Cash -€15,852
down €15,852 (-64.7%), from €24,508 to €8,656
mainly Net result for the year (-€36,938) and Investment in fixed assets (net) (-€11,951)
- Tangible fixed assets -€14,717
down €14,717 (-4.6%), from €321,660 to €306,943
of which Furniture and vehicles: -€12,210
- Profit (loss) carried forward -€36,938
down €36,938 (-65.4%), from -€56,452 to -€93,390
- Other debts +€4,600
up €4,600 (+2.4%), from €195,029 to €199,629
- Gross operating margin -€5,294
down €5,294, from €339 to -€4,955
- Depreciation +€425
up €425 (+1.6%), from €26,243 to €26,668
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 | €393,890 | €363,714 | -€30,176 | -7.7% |
| Fixed assets | 21/28 | €321,660 | €306,943 | -€14,717 | -4.6% |
| Tangible fixed assets | 22/27 | €321,660 | €306,943 | -€14,717 | -4.6% |
| Plant, machinery and equipment | 23 | €269,973 | €267,466 | -€2,508 | -0.9% |
| Furniture and vehicles | 24 | €51,687 | €39,478 | -€12,210 | -23.6% |
| Current assets | 29/58 | €72,229 | €56,771 | -€15,458 | -21.4% |
| Amounts receivable within one year | 40/41 | €47,722 | €48,115 | +€393 | +0.8% |
| Trade receivables | 40 | €11,621 | €11,621 | = | 0.0% |
| Other amounts receivable | 41 | €36,100 | €36,494 | +€393 | +1.1% |
| Cash at bank and in hand | 54/58 | €24,508 | €8,656 | -€15,852 | -64.7% |
| Total equity and liabilities | 10/49 | €393,890 | €363,714 | -€30,176 | -7.7% |
| Equity | 10/15 | -€35,842 | -€72,780 | -€36,938 | -103.1% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,452 | -€93,390 | -€36,938 | -65.4% |
| Amounts payable | 17/49 | €429,732 | €436,494 | +€6,762 | +1.6% |
| Amounts payable after more than one year | 17 | €230,000 | €230,000 | = | 0.0% |
| Financial debts | 170/4 | €230,000 | €230,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €195,132 | €201,894 | +€6,762 | +3.5% |
| Trade debts | 44 | €103 | €2,265 | +€2,162 | +2102.2% |
| Suppliers | 440/4 | €103 | €2,265 | +€2,162 | +2102.2% |
| Other amounts payable | 47/48 | €195,029 | €199,629 | +€4,600 | +2.4% |
| Accrued charges and deferred income | 492/3 | €4,600 | €4,600 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,243 | €26,668 | +€425 | +1.6% |
| Other operating charges | 640/8 | €525 | €531 | +€7 | +1.2% |
| Gross operating margin | 9900 | €339 | -€4,955 | -€5,294 | |
| Operating profit (loss) | 9901 | -€26,429 | -€32,155 | -€5,725 | -21.7% |
| Financial charges | 65/66B | €4,772 | €4,783 | +€11 | +0.2% |
| Recurring financial charges | 65 | €4,772 | €4,783 | +€11 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | -€31,201 | -€36,938 | -€5,736 | -18.4% |
| Profit (loss) for the period | 9904 | -€31,201 | -€36,938 | -€5,736 | -18.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,201 | -€36,938 | -€5,736 | -18.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.