CICLI MARISA: 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.
CICLI MARISA
Largest movements
- Receivables within one year +€2,568
up €2,568 (+2.4%), from €105,546 to €108,114
of which Other amounts receivable: +€5,069
- Cash +€1,183
up €1,183 (+939%), from €126 to €1,309
mainly Trade debts (+€1,997) and Net result for the year (+€1,285)
- Trade debts +€1,997
up €1,997 (+193%), from €1,033 to €3,030
- Profit (loss) carried forward +€1,285
up €1,285 (+4.4%), from -€29,220 to -€27,935
- Gross operating margin -€29,980
down €29,980, from €28,706 to -€1,274
- Taxes -€4,285
down €4,285 (-90.1%), from €4,755 to €470
- Other operating charges +€796
new in 2025: €796
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 | €106,031 | €109,782 | +€3,751 | +3.5% |
| Fixed assets | 21/28 | €359 | €359 | = | 0.0% |
| Financial fixed assets | 28 | €359 | €359 | = | 0.0% |
| Current assets | 29/58 | €105,672 | €109,423 | +€3,751 | +3.5% |
| Amounts receivable within one year | 40/41 | €105,546 | €108,114 | +€2,568 | +2.4% |
| Trade receivables | 40 | €21,346 | €18,845 | -€2,501 | -11.7% |
| Other amounts receivable | 41 | €84,200 | €89,269 | +€5,069 | +6.0% |
| Cash at bank and in hand | 54/58 | €126 | €1,309 | +€1,183 | +939% |
| Total equity and liabilities | 10/49 | €106,031 | €109,782 | +€3,751 | +3.5% |
| Equity | 10/15 | €100,243 | €101,527 | +€1,284 | +1.3% |
| Contributions | 10/11 | €123,947 | €123,946 | -€1 | 0.0% |
| Capital | 10 | €123,947 | €123,946 | -€1 | 0.0% |
| Issued capital | 100 | €123,947 | €123,946 | -€1 | 0.0% |
| Reserves | 13 | €5,516 | €5,516 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,516 | €5,516 | = | 0.0% |
| Legal reserve | 130 | €5,516 | €5,516 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,220 | -€27,935 | +€1,285 | +4.4% |
| Amounts payable | 17/49 | €5,788 | €8,255 | +€2,467 | +42.6% |
| Amounts payable within one year | 42/48 | €5,788 | €8,255 | +€2,467 | +42.6% |
| Trade debts | 44 | €1,033 | €3,030 | +€1,997 | +193% |
| Suppliers | 440/4 | €1,033 | €3,030 | +€1,997 | +193% |
| Taxes, remuneration and social security | 45 | €4,755 | €5,225 | +€470 | +9.9% |
| Taxes | 450/3 | €4,755 | €5,225 | +€470 | +9.9% |
| Other operating charges | 640/8 | - | €796 | +€796 | |
| Gross operating margin | 9900 | €28,706 | -€1,274 | -€29,980 | |
| Operating profit (loss) | 9901 | €28,706 | -€2,070 | -€30,776 | |
| Financial income | 75/76B | €3,724 | €3,933 | +€209 | +5.6% |
| Recurring financial income | 75 | €3,724 | €3,933 | +€209 | +5.6% |
| Financial charges | 65/66B | €120 | €108 | -€12 | -10.0% |
| Recurring financial charges | 65 | €120 | €108 | -€12 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €32,310 | €1,755 | -€30,555 | -94.6% |
| Income taxes | 67/77 | €4,755 | €470 | -€4,285 | -90.1% |
| Profit (loss) for the period | 9904 | €27,555 | €1,285 | -€26,270 | -95.3% |
| Profit (loss) for the period to be appropriated | 9905 | €27,555 | €1,285 | -€26,270 | -95.3% |
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 24 October 2026 via checked.be.