CIDEM: 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.
CIDEM
Largest movements
- Cash +€81,887
up €81,887 (+467%), from €17,549 to €99,436
mainly Net result for the year (+€66,523) and Tax, wage and social debts (+€23,065)
- Receivables within one year +€19,191
up €19,191 (+45.9%), from €41,774 to €60,965
of which Trade receivables: +€38,865
- Tangible fixed assets -€4,352
down €4,352 (-24.1%), from €18,079 to €13,727
- Reserves +€66,523
up €66,523 (+128%), from €51,855 to €118,378
- Tax, wage and social debts +€23,065
up €23,065 (+136%), from €16,910 to €39,975
of which Taxes: +€23,470
- Other debts +€7,013
up €7,013 (+194%), from €3,618 to €10,631
- Gross operating margin +€19,766
up €19,766 (+28.6%), from €69,212 to €88,978
- Taxes +€3,621
up €3,621 (+27.5%), from €13,175 to €16,796
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 | €77,402 | €174,129 | +€96,727 | +125% |
| Fixed assets | 21/28 | €18,079 | €13,727 | -€4,352 | -24.1% |
| Tangible fixed assets | 22/27 | €18,079 | €13,727 | -€4,352 | -24.1% |
| Furniture and vehicles | 24 | €18,079 | €13,727 | -€4,352 | -24.1% |
| Current assets | 29/58 | €59,323 | €160,402 | +€101,079 | +170% |
| Amounts receivable within one year | 40/41 | €41,774 | €60,965 | +€19,191 | +45.9% |
| Trade receivables | 40 | €22,100 | €60,965 | +€38,865 | +176% |
| Other amounts receivable | 41 | €19,674 | €0 | -€19,674 | -100% |
| Cash at bank and in hand | 54/58 | €17,549 | €99,436 | +€81,887 | +467% |
| Total equity and liabilities | 10/49 | €77,402 | €174,129 | +€96,727 | +125% |
| Equity | 10/15 | €56,855 | €123,378 | +€66,523 | +117% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €51,855 | €118,378 | +€66,523 | +128% |
| Distributable reserves | 133 | €51,855 | €118,378 | +€66,523 | +128% |
| Amounts payable | 17/49 | €20,547 | €50,751 | +€30,204 | +147% |
| Amounts payable within one year | 42/48 | €20,547 | €50,751 | +€30,204 | +147% |
| Trade debts | 44 | €19 | €144 | +€125 | +660% |
| Suppliers | 440/4 | €19 | €144 | +€125 | +660% |
| Taxes, remuneration and social security | 45 | €16,910 | €39,975 | +€23,065 | +136% |
| Taxes | 450/3 | €16,505 | €39,975 | +€23,470 | +142% |
| Remuneration and social security | 454/9 | €405 | €0 | -€405 | -100% |
| Other amounts payable | 47/48 | €3,618 | €10,631 | +€7,013 | +194% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,679 | €4,352 | +€673 | +18.3% |
| Other operating charges | 640/8 | €393 | €1,063 | +€670 | +171% |
| Gross operating margin | 9900 | €69,212 | €88,978 | +€19,766 | +28.6% |
| Operating profit (loss) | 9901 | €65,140 | €83,564 | +€18,424 | +28.3% |
| Financial income | 75/76B | €5 | €0 | -€5 | -100% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -100% |
| Financial charges | 65/66B | €114 | €245 | +€130 | +114% |
| Recurring financial charges | 65 | €114 | €245 | +€130 | +114% |
| Profit (loss) for the period before taxes | 9903 | €65,030 | €83,319 | +€18,289 | +28.1% |
| Income taxes | 67/77 | €13,175 | €16,796 | +€3,621 | +27.5% |
| Profit (loss) for the period | 9904 | €51,855 | €66,523 | +€14,669 | +28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €51,855 | €66,523 | +€14,669 | +28.3% |
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 22 October 2026 via checked.be.