CID: 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.
CID
Largest movements
- Receivables within one year +€4,256
up €4,256 (+459.1%), from €927 to €5,183
- Cash -€1,116
down €1,116 (-46.2%), from €2,413 to €1,297
mainly Trade debts (-€70,246) and Other debts (-€62,099)
- Tangible fixed assets -€553
down €553 (-50.5%), from €1,096 to €543
of which Furniture and vehicles: -€342
- Profit (loss) carried forward +€138,216
up €138,216 (+22.0%), from -€627,415 to -€489,199
- Trade debts -€70,246
down €70,246 (-75.7%), from €92,749 to €22,502
- Other debts -€62,099
down €62,099 (-17.3%), from €358,458 to €296,358
- Short-term financial debts -€10,584
down €10,584 (-100.0%), from €10,584 to €0
- Accrued charges and deferred income +€7,375
up €7,375, from €0 to €7,375
- Gross operating margin +€143,702
up €143,702 (+621.1%), from €23,135 to €166,837
- Financial charges +€7,462
up €7,462 (+37.2%), from €20,079 to €27,541
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 | €4,836 | €7,497 | +€2,661 | +55.0% |
| Fixed assets | 21/28 | €1,496 | €943 | -€553 | -37.0% |
| Tangible fixed assets | 22/27 | €1,096 | €543 | -€553 | -50.5% |
| Plant, machinery and equipment | 23 | €632 | €422 | -€211 | -33.3% |
| Furniture and vehicles | 24 | €464 | €121 | -€342 | -73.8% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €3,340 | €6,554 | +€3,214 | +96.2% |
| Amounts receivable within one year | 40/41 | €927 | €5,183 | +€4,256 | +459.1% |
| Other amounts receivable | 41 | €927 | €5,183 | +€4,256 | +459.1% |
| Cash at bank and in hand | 54/58 | €2,413 | €1,297 | -€1,116 | -46.2% |
| Deferred charges and accrued income | 490/1 | - | €73 | +€73 | |
| Total equity and liabilities | 10/49 | €4,836 | €7,497 | +€2,661 | +55.0% |
| Equity | 10/15 | -€456,955 | -€318,739 | +€138,216 | +30.2% |
| Contributions | 10/11 | €168,600 | €168,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€627,415 | -€489,199 | +€138,216 | +22.0% |
| Amounts payable | 17/49 | €461,791 | €326,236 | -€135,555 | -29.4% |
| Amounts payable within one year | 42/48 | €461,791 | €318,861 | -€142,930 | -31.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €10,584 | €0 | -€10,584 | -100.0% |
| Credit institutions | 430/8 | €10,584 | €0 | -€10,584 | -100.0% |
| Trade debts | 44 | €92,749 | €22,502 | -€70,246 | -75.7% |
| Suppliers | 440/4 | €92,749 | €22,502 | -€70,246 | -75.7% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €358,458 | €296,358 | -€62,099 | -17.3% |
| Accrued charges and deferred income | 492/3 | €0 | €7,375 | +€7,375 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €553 | €553 | = | 0.0% |
| Other operating charges | 640/8 | €0 | €600 | +€600 | +400000.0% |
| Non-recurring operating charges | 66A | €12 | €0 | -€12 | -100.0% |
| Gross operating margin | 9900 | €23,135 | €166,837 | +€143,702 | +621.1% |
| Operating profit (loss) | 9901 | €22,570 | €165,684 | +€143,114 | +634.1% |
| Financial income | 75/76B | €0 | €73 | +€73 | |
| Recurring financial income | 75 | €0 | €73 | +€73 | |
| Financial charges | 65/66B | €20,079 | €27,541 | +€7,462 | +37.2% |
| Recurring financial charges | 65 | €20,079 | €27,541 | +€7,462 | +37.2% |
| Profit (loss) for the period before taxes | 9903 | €2,490 | €138,216 | +€135,726 | +5450.6% |
| Income taxes | 67/77 | -€150 | €0 | +€150 | |
| Profit (loss) for the period | 9904 | €2,640 | €138,216 | +€135,576 | +5135.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,640 | €138,216 | +€135,576 | +5135.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.