CICCIOMATTO: 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.
CICCIOMATTO
Largest movements
- Cash -€64,862
down €64,862 (-97.6%), from €66,470 to €1,607
mainly Other debts (-€113,123) and Investment in fixed assets (net) (-€25,681)
- Intangible fixed assets +€16,000
new in 2025: €16,000
- Tangible fixed assets -€7,934
down €7,934 (-13.0%), from €60,973 to €53,040
of which Plant, machinery and equipment: -€4,699
- Receivables within one year +€3,617
up €3,617 (+114%), from €3,187 to €6,804
- Other debts -€113,123
down €113,123 (-93.5%), from €121,034 to €7,911
- Profit (loss) carried forward +€60,296
up €60,296, from -€21,806 to €38,490
- Tax, wage and social debts +€2,182
up €2,182 (+9.2%), from €23,708 to €25,890
of which Taxes: +€6,019
- Gross operating margin +€169,540
up €169,540 (+221%), from €76,590 to €246,130
- Staff costs +€69,939
up €69,939 (+80.1%), from €87,329 to €157,268
- Taxes +€11,228
new in 2025: €11,228
- Depreciation +€5,868
up €5,868 (+54.6%), from €10,747 to €16,615
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 | €138,843 | €87,344 | -€51,499 | -37.1% |
| Fixed assets | 21/28 | €67,573 | €76,640 | +€9,066 | +13.4% |
| Intangible fixed assets | 21 | - | €16,000 | +€16,000 | |
| Tangible fixed assets | 22/27 | €60,973 | €53,040 | -€7,934 | -13.0% |
| Plant, machinery and equipment | 23 | €22,646 | €17,947 | -€4,699 | -20.8% |
| Furniture and vehicles | 24 | €4,882 | €5,144 | +€262 | +5.4% |
| Other tangible fixed assets | 26 | €33,445 | €29,949 | -€3,496 | -10.5% |
| Financial fixed assets | 28 | €6,600 | €7,600 | +€1,000 | +15.2% |
| Current assets | 29/58 | €71,270 | €10,705 | -€60,565 | -85.0% |
| Stocks and contracts in progress | 3 | €1,527 | €2,199 | +€672 | +44.0% |
| Stocks | 30/36 | €1,527 | €2,199 | +€672 | +44.0% |
| Amounts receivable within one year | 40/41 | €3,187 | €6,804 | +€3,617 | +114% |
| Trade receivables | 40 | €3,187 | €6,804 | +€3,617 | +114% |
| Cash at bank and in hand | 54/58 | €66,470 | €1,607 | -€64,862 | -97.6% |
| Deferred charges and accrued income | 490/1 | €86 | €95 | +€9 | +10.0% |
| Total equity and liabilities | 10/49 | €138,843 | €87,344 | -€51,499 | -37.1% |
| Equity | 10/15 | -€18,806 | €41,490 | +€60,296 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,806 | €38,490 | +€60,296 | |
| Amounts payable | 17/49 | €157,649 | €45,855 | -€111,794 | -70.9% |
| Amounts payable within one year | 42/48 | €157,649 | €45,855 | -€111,794 | -70.9% |
| Trade debts | 44 | €12,907 | €12,054 | -€853 | -6.6% |
| Suppliers | 440/4 | €12,907 | €12,054 | -€853 | -6.6% |
| Taxes, remuneration and social security | 45 | €23,708 | €25,890 | +€2,182 | +9.2% |
| Taxes | 450/3 | €6,087 | €12,106 | +€6,019 | +98.9% |
| Remuneration and social security | 454/9 | €17,621 | €13,785 | -€3,836 | -21.8% |
| Other amounts payable | 47/48 | €121,034 | €7,911 | -€113,123 | -93.5% |
| Remuneration, social security and pensions | 62 | €87,329 | €157,268 | +€69,939 | +80.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,747 | €16,615 | +€5,868 | +54.6% |
| Other operating charges | 640/8 | €260 | - | -€260 | |
| Gross operating margin | 9900 | €76,590 | €246,130 | +€169,540 | +221% |
| Operating profit (loss) | 9901 | -€21,746 | €72,247 | +€93,992 | |
| Financial income | 75/76B | €10 | €55 | +€45 | +447% |
| Recurring financial income | 75 | €10 | €55 | +€45 | +447% |
| Financial charges | 65/66B | €70 | €778 | +€708 | +1,010% |
| Recurring financial charges | 65 | €70 | €778 | +€708 | +1,010% |
| Profit (loss) for the period before taxes | 9903 | -€21,806 | €71,523 | +€93,329 | |
| Income taxes | 67/77 | - | €11,228 | +€11,228 | |
| Profit (loss) for the period | 9904 | -€21,806 | €60,296 | +€82,102 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,806 | €60,296 | +€82,102 |
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 22 October 2026 via checked.be.