CICEKER CONSULTING: 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.
CICEKER CONSULTING
Largest movements
- Receivables within one year -€9,325
down €9,325 (-80.7%), from €11,557 to €2,232
of which Trade receivables: -€6,875
- Cash -€6,756
down €6,756 (-66.1%), from €10,216 to €3,461
mainly Net result for the year (-€11,784) and Tax, wage and social debts (-€2,729)
- Deferred charges and accrued income +€1,896
up €1,896 (+1,821%), from €104 to €2,000
- Profit (loss) carried forward -€11,784
down €11,784, from €6,398 to -€5,386
- Tax, wage and social debts -€2,729
down €2,729 (-21.4%), from €12,773 to €10,044
of which Taxes: -€1,600
- Gross operating margin -€13,386
down €13,386 (-32.7%), from €40,912 to €27,526
- Staff costs +€9,557
up €9,557 (+33.8%), from €28,294 to €37,851
- Taxes -€1,880
no longer reported in 2025 (was €1,880)
- Depreciation -€579
down €579 (-30.7%), from €1,888 to €1,309
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 | €23,794 | €9,422 | -€14,372 | -60.4% |
| Fixed assets | 21/28 | €1,916 | €1,730 | -€187 | -9.8% |
| Tangible fixed assets | 22/27 | €1,916 | €1,730 | -€187 | -9.8% |
| Plant, machinery and equipment | 23 | €1,088 | €1,291 | +€203 | +18.6% |
| Furniture and vehicles | 24 | €829 | €439 | -€390 | -47.0% |
| Current assets | 29/58 | €21,877 | €7,692 | -€14,185 | -64.8% |
| Amounts receivable within one year | 40/41 | €11,557 | €2,232 | -€9,325 | -80.7% |
| Trade receivables | 40 | €6,875 | - | -€6,875 | |
| Other amounts receivable | 41 | €4,682 | €2,232 | -€2,450 | -52.3% |
| Cash at bank and in hand | 54/58 | €10,216 | €3,461 | -€6,756 | -66.1% |
| Deferred charges and accrued income | 490/1 | €104 | €2,000 | +€1,896 | +1,821% |
| Total equity and liabilities | 10/49 | €23,794 | €9,422 | -€14,372 | -60.4% |
| Equity | 10/15 | €8,898 | -€2,886 | -€11,784 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,398 | -€5,386 | -€11,784 | |
| Amounts payable | 17/49 | €14,896 | €12,307 | -€2,588 | -17.4% |
| Amounts payable within one year | 42/48 | €14,896 | €12,307 | -€2,588 | -17.4% |
| Trade debts | 44 | €2,122 | €2,263 | +€141 | +6.6% |
| Suppliers | 440/4 | €2,122 | €2,263 | +€141 | +6.6% |
| Taxes, remuneration and social security | 45 | €12,773 | €10,044 | -€2,729 | -21.4% |
| Taxes | 450/3 | €1,880 | €280 | -€1,600 | -85.1% |
| Remuneration and social security | 454/9 | €10,893 | €9,764 | -€1,129 | -10.4% |
| Remuneration, social security and pensions | 62 | €28,294 | €37,851 | +€9,557 | +33.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,888 | €1,309 | -€579 | -30.7% |
| Gross operating margin | 9900 | €40,912 | €27,526 | -€13,386 | -32.7% |
| Operating profit (loss) | 9901 | €10,730 | -€11,634 | -€22,363 | |
| Financial income | 75/76B | €290 | €155 | -€135 | -46.5% |
| Recurring financial income | 75 | €290 | €155 | -€135 | -46.5% |
| Financial charges | 65/66B | €243 | €305 | +€63 | +25.8% |
| Recurring financial charges | 65 | €243 | €305 | +€63 | +25.8% |
| Profit (loss) for the period before taxes | 9903 | €10,777 | -€11,784 | -€22,561 | |
| Income taxes | 67/77 | €1,880 | - | -€1,880 | |
| Profit (loss) for the period | 9904 | €8,897 | -€11,784 | -€20,681 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,897 | -€11,784 | -€20,681 |
Source: filed annual accounts (NBB), financial 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 October 2026 via checked.be.