CiFra: 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.
CiFra
Largest movements
- Cash +€5,904
up €5,904 (+14.2%), from €41,561 to €47,465
mainly Net result for the year (+€10,254) and Other debts (+€5,927)
- Other debts +€5,927
up €5,927 (+170%), from €3,478 to €9,405
- Gross operating margin +€8,645
up €8,645 (+114%), from €7,572 to €16,216
- Taxes +€1,923
up €1,923 (+161%), from €1,198 to €3,121
- Depreciation -€870
down €870 (-42.7%), from €2,037 to €1,167
- Financial charges +€433
up €433 (+39.4%), from €1,097 to €1,530
- Financial income +€171
up €171 (+205%), from €83 to €254
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 | €45,815 | €52,089 | +€6,274 | +13.7% |
| Fixed assets | 21/28 | €1,414 | €1,553 | +€138 | +9.8% |
| Tangible fixed assets | 22/27 | €1,414 | €1,553 | +€138 | +9.8% |
| Furniture and vehicles | 24 | €1,105 | €1,553 | +€448 | +40.6% |
| Other tangible fixed assets | 26 | €310 | - | -€310 | |
| Current assets | 29/58 | €44,401 | €50,537 | +€6,136 | +13.8% |
| Amounts receivable within one year | 40/41 | €2,706 | €2,936 | +€230 | +8.5% |
| Trade receivables | 40 | - | €2,936 | +€2,936 | |
| Other amounts receivable | 41 | €2,706 | - | -€2,706 | |
| Cash at bank and in hand | 54/58 | €41,561 | €47,465 | +€5,904 | +14.2% |
| Deferred charges and accrued income | 490/1 | €133 | €136 | +€3 | +2.1% |
| Total equity and liabilities | 10/49 | €45,815 | €52,089 | +€6,274 | +13.7% |
| Equity | 10/15 | €20,412 | €20,405 | -€7 | 0.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7 | €0 | -€7 | -100% |
| Amounts payable | 17/49 | €25,403 | €31,684 | +€6,281 | +24.7% |
| Amounts payable after more than one year | 17 | €18,550 | €18,550 | = | 0.0% |
| Financial debts | 170/4 | €18,550 | €18,550 | = | 0.0% |
| Amounts payable within one year | 42/48 | €6,853 | €13,134 | +€6,281 | +91.6% |
| Trade debts | 44 | €140 | €350 | +€209 | +149% |
| Suppliers | 440/4 | €140 | €350 | +€209 | +149% |
| Taxes, remuneration and social security | 45 | €3,235 | €3,380 | +€144 | +4.5% |
| Taxes | 450/3 | €2,488 | €3,028 | +€539 | +21.7% |
| Remuneration and social security | 454/9 | €747 | €352 | -€395 | -52.9% |
| Other amounts payable | 47/48 | €3,478 | €9,405 | +€5,927 | +170% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,037 | €1,167 | -€870 | -42.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €7,572 | €16,216 | +€8,645 | +114% |
| Operating profit (loss) | 9901 | €5,147 | €14,650 | +€9,503 | +185% |
| Financial income | 75/76B | €83 | €254 | +€171 | +205% |
| Recurring financial income | 75 | €83 | €254 | +€171 | +205% |
| Financial charges | 65/66B | €1,097 | €1,530 | +€433 | +39.4% |
| Recurring financial charges | 65 | €1,097 | €1,530 | +€433 | +39.4% |
| Profit (loss) for the period before taxes | 9903 | €4,134 | €13,375 | +€9,241 | +224% |
| Income taxes | 67/77 | €1,198 | €3,121 | +€1,923 | +161% |
| Profit (loss) for the period | 9904 | €2,936 | €10,254 | +€7,318 | +249% |
| Profit (loss) for the period to be appropriated | 9905 | €2,936 | €10,254 | +€7,318 | +249% |
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 14 October 2026 via checked.be.