CIFRAMANIA: 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.
CIFRAMANIA
Largest movements
- Cash -€5,963
down €5,963 (-23.5%), from €25,354 to €19,391
mainly Net result for the year (-€6,619) and Receivables within one year (-€676)
- Tangible fixed assets -€1,725
down €1,725 (-29.0%), from €5,956 to €4,231
of which Other tangible fixed assets: -€1,185
- Receivables within one year +€676
up €676 (+9.5%), from €7,148 to €7,824
of which Other amounts receivable: +€847
- Profit (loss) carried forward -€6,619
down €6,619 (-52.4%), from -€12,631 to -€19,249
- Gross operating margin +€2,199
up €2,199 (+34.0%), from -€6,461 to -€4,261
- Other operating charges -€69
down €69 (-14.7%), from €468 to €400
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 | €38,785 | €31,794 | -€6,991 | -18.0% |
| Fixed assets | 21/28 | €5,956 | €4,231 | -€1,725 | -29.0% |
| Tangible fixed assets | 22/27 | €5,956 | €4,231 | -€1,725 | -29.0% |
| Furniture and vehicles | 24 | €1,022 | €482 | -€540 | -52.8% |
| Other tangible fixed assets | 26 | €4,934 | €3,749 | -€1,185 | -24.0% |
| Current assets | 29/58 | €32,829 | €27,563 | -€5,266 | -16.0% |
| Amounts receivable within one year | 40/41 | €7,148 | €7,824 | +€676 | +9.5% |
| Trade receivables | 40 | €4,179 | €4,007 | -€171 | -4.1% |
| Other amounts receivable | 41 | €2,970 | €3,817 | +€847 | +28.5% |
| Cash at bank and in hand | 54/58 | €25,354 | €19,391 | -€5,963 | -23.5% |
| Deferred charges and accrued income | 490/1 | €327 | €348 | +€21 | +6.4% |
| Total equity and liabilities | 10/49 | €38,785 | €31,794 | -€6,991 | -18.0% |
| Equity | 10/15 | €37,129 | €30,511 | -€6,619 | -17.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €37,360 | €37,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €35,500 | €35,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,631 | -€19,249 | -€6,619 | -52.4% |
| Amounts payable | 17/49 | €1,655 | €1,283 | -€372 | -22.5% |
| Amounts payable within one year | 42/48 | €1,655 | €1,283 | -€372 | -22.5% |
| Trade debts | 44 | €1,145 | €968 | -€177 | -15.5% |
| Suppliers | 440/4 | €1,145 | €968 | -€177 | -15.5% |
| Taxes, remuneration and social security | 45 | €510 | €316 | -€195 | -38.1% |
| Taxes | 450/3 | €510 | €316 | -€195 | -38.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,725 | €1,725 | = | 0.0% |
| Other operating charges | 640/8 | €468 | €400 | -€69 | -14.7% |
| Gross operating margin | 9900 | -€6,461 | -€4,261 | +€2,199 | +34.0% |
| Operating profit (loss) | 9901 | -€8,654 | -€6,386 | +€2,268 | +26.2% |
| Financial income | 75/76B | - | €20 | +€20 | |
| Recurring financial income | 75 | - | €20 | +€20 | |
| Financial charges | 65/66B | €74 | €74 | +€0 | +0.3% |
| Recurring financial charges | 65 | €74 | €74 | +€0 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,728 | -€6,440 | +€2,288 | +26.2% |
| Income taxes | 67/77 | €137 | €179 | +€42 | +31.0% |
| Profit (loss) for the period | 9904 | -€8,865 | -€6,619 | +€2,246 | +25.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,865 | -€6,619 | +€2,246 | +25.3% |
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 23 October 2026 via checked.be.