CIDIS: 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.
CIDIS
Largest movements
- Tangible fixed assets -€27,620
down €27,620 (-18.7%), from €148,076 to €120,455
of which Furniture and vehicles: -€24,807
- Cash -€17,328
down €17,328 (-59.1%), from €29,339 to €12,011
mainly Contributions, distributions and other (-€70,000) and Debts after one year (-€13,233)
- Receivables within one year +€6,657
up €6,657 (+18.0%), from €36,895 to €43,552
of which Trade receivables: +€6,461
- Deferred charges and accrued income +€3,286
new in 2025: €3,286
- Profit (loss) carried forward -€32,138
down €32,138 (-35.5%), from €90,530 to €58,392
- Debts after one year -€13,233
down €13,233 (-38.8%), from €34,064 to €20,831
- Tax, wage and social debts +€9,758
up €9,758 (+31.5%), from €30,985 to €40,743
- Write-downs +€3,322
new in 2025: €3,322
- Gross operating margin +€1,191
up €1,191 (+1.3%), from €94,490 to €95,681
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 | €214,309 | €179,304 | -€35,005 | -16.3% |
| Fixed assets | 21/28 | €148,076 | €120,455 | -€27,620 | -18.7% |
| Tangible fixed assets | 22/27 | €148,076 | €120,455 | -€27,620 | -18.7% |
| Land and buildings | 22 | €59,438 | €54,575 | -€4,864 | -8.2% |
| Plant, machinery and equipment | 23 | €2,588 | €4,638 | +€2,050 | +79.2% |
| Furniture and vehicles | 24 | €86,049 | €61,242 | -€24,807 | -28.8% |
| Current assets | 29/58 | €66,233 | €58,849 | -€7,385 | -11.1% |
| Amounts receivable within one year | 40/41 | €36,895 | €43,552 | +€6,657 | +18.0% |
| Trade receivables | 40 | €12,216 | €18,676 | +€6,461 | +52.9% |
| Other amounts receivable | 41 | €24,679 | €24,876 | +€196 | +0.8% |
| Cash at bank and in hand | 54/58 | €29,339 | €12,011 | -€17,328 | -59.1% |
| Deferred charges and accrued income | 490/1 | - | €3,286 | +€3,286 | |
| Total equity and liabilities | 10/49 | €214,309 | €179,304 | -€35,005 | -16.3% |
| Equity | 10/15 | €134,530 | €102,392 | -€32,138 | -23.9% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Outside capital | 11 | €40,000 | €40,000 | = | 0.0% |
| Other | 1109/19 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €4,000 | €4,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90,530 | €58,392 | -€32,138 | -35.5% |
| Amounts payable | 17/49 | €79,779 | €76,912 | -€2,867 | -3.6% |
| Amounts payable after more than one year | 17 | €34,064 | €20,831 | -€13,233 | -38.8% |
| Financial debts | 170/4 | €34,064 | €20,831 | -€13,233 | -38.8% |
| Amounts payable within one year | 42/48 | €45,715 | €56,081 | +€10,366 | +22.7% |
| Current portion of amounts payable after more than one year | 42 | €12,733 | €13,233 | +€500 | +3.9% |
| Trade debts | 44 | €504 | €1,967 | +€1,463 | +290.5% |
| Suppliers | 440/4 | €504 | €1,967 | +€1,463 | +290.5% |
| Taxes, remuneration and social security | 45 | €30,985 | €40,743 | +€9,758 | +31.5% |
| Taxes | 450/3 | €30,985 | €40,743 | +€9,758 | +31.5% |
| Other amounts payable | 47/48 | €1,493 | €137 | -€1,356 | -90.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,350 | €30,469 | +€120 | +0.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,322 | +€3,322 | |
| Other operating charges | 640/8 | €2,809 | €2,700 | -€109 | -3.9% |
| Non-recurring operating charges | 66A | - | €100 | +€100 | |
| Gross operating margin | 9900 | €94,490 | €95,681 | +€1,191 | +1.3% |
| Operating profit (loss) | 9901 | €61,332 | €59,090 | -€2,242 | -3.7% |
| Financial income | 75/76B | €199 | €302 | +€103 | +51.4% |
| Recurring financial income | 75 | €199 | €302 | +€103 | +51.4% |
| Financial charges | 65/66B | €2,129 | €1,786 | -€342 | -16.1% |
| Recurring financial charges | 65 | €2,129 | €1,786 | -€342 | -16.1% |
| Profit (loss) for the period before taxes | 9903 | €59,402 | €57,605 | -€1,797 | -3.0% |
| Income taxes | 67/77 | €18,985 | €19,743 | +€758 | +4.0% |
| Profit (loss) for the period | 9904 | €40,417 | €37,862 | -€2,555 | -6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €40,417 | €37,862 | -€2,555 | -6.3% |
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 5 October 2026 via checked.be.