Cie.: 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.
Cie.
Largest movements
- Receivables after one year +€11,000
up €11,000 (+32.4%), from €34,000 to €45,000
- Tangible fixed assets -€7,560
down €7,560 (-14.6%), from €51,916 to €44,356
of which Furniture and vehicles: -€12,515
- Receivables within one year -€7,410
down €7,410 (-25.2%), from €29,369 to €21,960
of which Trade receivables: -€14,246
- Cash +€4,355
up €4,355 (+26.4%), from €16,468 to €20,823
mainly Net result for the year (+€25,012) and Depreciation (+€13,162)
- Deferred charges and accrued income +€2,758
up €2,758 (+231.3%), from €1,193 to €3,951
- Reserves +€25,012
up €25,012 (+42.6%), from €58,722 to €83,734
- Debts after one year -€14,251
down €14,251 (-42.8%), from €33,335 to €19,084
- Tax, wage and social debts -€7,980
down €7,980 (-36.0%), from €22,190 to €14,210
- Depreciation +€2,962
up €2,962 (+29.0%), from €10,201 to €13,162
- Financial income +€992
up €992 (+9921000.0%), from €0 to €992
- Other operating charges +€910
up €910 (+103.6%), from €879 to €1,789
- Taxes +€751
up €751 (+8.5%), from €8,845 to €9,596
- Financial charges +€527
up €527 (+17.4%), from €3,027 to €3,554
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 | €132,946 | €137,711 | +€4,765 | +3.6% |
| Fixed assets | 21/28 | €51,916 | €44,356 | -€7,560 | -14.6% |
| Tangible fixed assets | 22/27 | €51,916 | €44,356 | -€7,560 | -14.6% |
| Land and buildings | 22 | - | €2,476 | +€2,476 | |
| Plant, machinery and equipment | 23 | - | €2,478 | +€2,478 | |
| Furniture and vehicles | 24 | €51,916 | €39,402 | -€12,515 | -24.1% |
| Current assets | 29/58 | €81,030 | €93,355 | +€12,325 | +15.2% |
| Amounts receivable after more than one year | 29 | €34,000 | €45,000 | +€11,000 | +32.4% |
| Trade receivables | 290 | €34,000 | €45,000 | +€11,000 | +32.4% |
| Amounts receivable within one year | 40/41 | €29,369 | €21,960 | -€7,410 | -25.2% |
| Trade receivables | 40 | €27,579 | €13,333 | -€14,246 | -51.7% |
| Other amounts receivable | 41 | €1,791 | €8,627 | +€6,836 | +381.7% |
| Current investments | 50/53 | - | €1,621 | +€1,621 | |
| Cash at bank and in hand | 54/58 | €16,468 | €20,823 | +€4,355 | +26.4% |
| Deferred charges and accrued income | 490/1 | €1,193 | €3,951 | +€2,758 | +231.3% |
| Total equity and liabilities | 10/49 | €132,946 | €137,711 | +€4,765 | +3.6% |
| Equity | 10/15 | €61,722 | €86,734 | +€25,012 | +40.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €58,722 | €83,734 | +€25,012 | +42.6% |
| Distributable reserves | 133 | €58,722 | €83,734 | +€25,012 | +42.6% |
| Amounts payable | 17/49 | €71,224 | €50,977 | -€20,248 | -28.4% |
| Amounts payable after more than one year | 17 | €33,335 | €19,084 | -€14,251 | -42.8% |
| Financial debts | 170/4 | €33,335 | €19,084 | -€14,251 | -42.8% |
| Amounts payable within one year | 42/48 | €37,890 | €31,893 | -€5,997 | -15.8% |
| Current portion of amounts payable after more than one year | 42 | €13,143 | €14,251 | +€1,108 | +8.4% |
| Trade debts | 44 | €2,557 | €3,432 | +€875 | +34.2% |
| Suppliers | 440/4 | €2,557 | €3,432 | +€875 | +34.2% |
| Taxes, remuneration and social security | 45 | €22,190 | €14,210 | -€7,980 | -36.0% |
| Taxes | 450/3 | €22,190 | €14,210 | -€7,980 | -36.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,201 | €13,162 | +€2,962 | +29.0% |
| Other operating charges | 640/8 | €879 | €1,789 | +€910 | +103.6% |
| Gross operating margin | 9900 | €52,393 | €52,121 | -€272 | -0.5% |
| Operating profit (loss) | 9901 | €41,314 | €37,170 | -€4,144 | -10.0% |
| Financial income | 75/76B | €0 | €992 | +€992 | +9921000.0% |
| Recurring financial income | 75 | €0 | €992 | +€992 | +9921000.0% |
| Financial charges | 65/66B | €3,027 | €3,554 | +€527 | +17.4% |
| Recurring financial charges | 65 | €3,027 | €3,554 | +€527 | +17.4% |
| Profit (loss) for the period before taxes | 9903 | €38,287 | €34,608 | -€3,679 | -9.6% |
| Income taxes | 67/77 | €8,845 | €9,596 | +€751 | +8.5% |
| Profit (loss) for the period | 9904 | €29,442 | €25,012 | -€4,430 | -15.0% |
| Profit (loss) for the period to be appropriated | 9905 | €29,442 | €25,012 | -€4,430 | -15.0% |
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.