CIC SERVICES: 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 SERVICES
Largest movements
- Cash -€22,147
down €22,147 (-34.2%), from €64,776 to €42,629
mainly Other debts (-€18,491) and Net result for the year (-€11,996)
- Tangible fixed assets -€9,336
down €9,336 (-8.4%), from €111,548 to €102,212
of which Land and buildings: -€5,984
- Receivables within one year +€5,010
up €5,010 (+713.2%), from €702 to €5,713
of which Trade receivables: +€5,699
- Deferred charges and accrued income -€2,199
down €2,199 (-39.0%), from €5,634 to €3,435
- Other debts -€18,491
down €18,491 (-34.0%), from €54,376 to €35,885
- Profit (loss) carried forward -€11,996
down €11,996 (-18.0%), from -€66,635 to -€78,630
- Accrued charges and deferred income +€6,600
up €6,600 (+49.3%), from €13,400 to €20,000
- Debts after one year -€4,334
down €4,334 (-3.8%), from €114,918 to €110,583
- Depreciation -€3,302
down €3,302 (-26.1%), from €12,638 to €9,336
- Gross operating margin -€1,966
down €1,966 (-22.5%), from €8,720 to €6,754
- Staff costs -€1,172
down €1,172 (-78.5%), from €1,493 to €321
- Financial charges -€504
down €504 (-8.1%), from €6,227 to €5,723
- Financial income +€226
up €226 (+268.1%), from €84 to €310
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 | €184,585 | €155,914 | -€28,671 | -15.5% |
| Fixed assets | 21/28 | €113,473 | €104,137 | -€9,336 | -8.2% |
| Tangible fixed assets | 22/27 | €111,548 | €102,212 | -€9,336 | -8.4% |
| Land and buildings | 22 | €108,084 | €102,100 | -€5,984 | -5.5% |
| Plant, machinery and equipment | 23 | €280 | €112 | -€168 | -59.9% |
| Furniture and vehicles | 24 | €3,184 | - | -€3,184 | |
| Financial fixed assets | 28 | €1,925 | €1,925 | = | 0.0% |
| Current assets | 29/58 | €71,112 | €51,777 | -€19,335 | -27.2% |
| Amounts receivable within one year | 40/41 | €702 | €5,713 | +€5,010 | +713.2% |
| Trade receivables | 40 | - | €5,699 | +€5,699 | |
| Other amounts receivable | 41 | €702 | €13 | -€689 | -98.1% |
| Cash at bank and in hand | 54/58 | €64,776 | €42,629 | -€22,147 | -34.2% |
| Deferred charges and accrued income | 490/1 | €5,634 | €3,435 | -€2,199 | -39.0% |
| Total equity and liabilities | 10/49 | €184,585 | €155,914 | -€28,671 | -15.5% |
| Equity | 10/15 | -€14,699 | -€26,694 | -€11,996 | -81.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €41,936 | €41,936 | = | 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% |
| Distributable reserves | 133 | €40,076 | €40,076 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,635 | -€78,630 | -€11,996 | -18.0% |
| Amounts payable | 17/49 | €199,284 | €182,608 | -€16,676 | -8.4% |
| Amounts payable after more than one year | 17 | €114,918 | €110,583 | -€4,334 | -3.8% |
| Financial debts | 170/4 | €114,918 | €110,583 | -€4,334 | -3.8% |
| Amounts payable within one year | 42/48 | €70,966 | €52,025 | -€18,941 | -26.7% |
| Current portion of amounts payable after more than one year | 42 | €4,184 | €4,334 | +€150 | +3.6% |
| Trade debts | 44 | €11,350 | €9,900 | -€1,450 | -12.8% |
| Suppliers | 440/4 | €11,350 | €9,900 | -€1,450 | -12.8% |
| Taxes, remuneration and social security | 45 | €1,057 | €1,906 | +€849 | +80.3% |
| Taxes | 450/3 | €1,057 | €1,906 | +€849 | +80.3% |
| Other amounts payable | 47/48 | €54,376 | €35,885 | -€18,491 | -34.0% |
| Accrued charges and deferred income | 492/3 | €13,400 | €20,000 | +€6,600 | +49.3% |
| Remuneration, social security and pensions | 62 | €1,493 | €321 | -€1,172 | -78.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,638 | €9,336 | -€3,302 | -26.1% |
| Other operating charges | 640/8 | €2,609 | €2,728 | +€119 | +4.6% |
| Gross operating margin | 9900 | €8,720 | €6,754 | -€1,966 | -22.5% |
| Operating profit (loss) | 9901 | -€8,020 | -€5,630 | +€2,390 | +29.8% |
| Financial income | 75/76B | €84 | €310 | +€226 | +268.1% |
| Recurring financial income | 75 | €84 | €310 | +€226 | +268.1% |
| Financial charges | 65/66B | €6,227 | €5,723 | -€504 | -8.1% |
| Recurring financial charges | 65 | €6,227 | €5,723 | -€504 | -8.1% |
| Profit (loss) for the period before taxes | 9903 | -€14,163 | -€11,044 | +€3,119 | +22.0% |
| Income taxes | 67/77 | €954 | €952 | -€3 | -0.3% |
| Profit (loss) for the period | 9904 | -€15,118 | -€11,996 | +€3,122 | +20.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,118 | -€11,996 | +€3,122 | +20.7% |
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 10 October 2026 via checked.be.