CIGALOU DIFFUSION: 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.
CIGALOU DIFFUSION
Largest movements
- Cash -€2,508
down €2,508 (-57.7%), from €4,347 to €1,839
mainly Tax, wage and social debts (-€5,632) and Net result for the year (-€1,646)
- Stocks and contracts +€80
up €80 (+16.2%), from €495 to €575
- Tax, wage and social debts -€5,632
down €5,632 (-73.2%), from €7,696 to €2,064
of which Remuneration and social security: -€6,000
- Other debts +€4,849
up €4,849 (+17.8%), from €27,320 to €32,170
- Profit (loss) carried forward -€1,646
down €1,646 (-4.2%), from -€38,850 to -€40,496
- Gross operating margin -€6,888
down €6,888 (-36.5%), from €18,851 to €11,963
- Staff costs -€6,073
down €6,073 (-31.2%), from €19,472 to €13,398
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 | €4,842 | €2,414 | -€2,428 | -50.1% |
| Current assets | 29/58 | €4,842 | €2,414 | -€2,428 | -50.1% |
| Stocks and contracts in progress | 3 | €495 | €575 | +€80 | +16.2% |
| Stocks | 30/36 | €495 | €575 | +€80 | +16.2% |
| Cash at bank and in hand | 54/58 | €4,347 | €1,839 | -€2,508 | -57.7% |
| Total equity and liabilities | 10/49 | €4,842 | €2,414 | -€2,428 | -50.1% |
| Equity | 10/15 | -€30,174 | -€31,820 | -€1,646 | -5.5% |
| Contributions | 10/11 | €8,676 | €8,676 | = | 0.0% |
| Capital | 10 | €8,676 | €8,676 | = | 0.0% |
| Issued capital | 100 | €8,676 | €8,676 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,850 | -€40,496 | -€1,646 | -4.2% |
| Amounts payable | 17/49 | €35,016 | €34,233 | -€783 | -2.2% |
| Amounts payable within one year | 42/48 | €35,016 | €34,233 | -€783 | -2.2% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €7,696 | €2,064 | -€5,632 | -73.2% |
| Taxes | 450/3 | €1,696 | €2,064 | +€368 | +21.7% |
| Remuneration and social security | 454/9 | €6,000 | - | -€6,000 | |
| Other amounts payable | 47/48 | €27,320 | €32,170 | +€4,849 | +17.8% |
| Remuneration, social security and pensions | 62 | €19,472 | €13,398 | -€6,073 | -31.2% |
| Other operating charges | 640/8 | €288 | €151 | -€138 | -47.8% |
| Non-recurring operating charges | 66A | - | €59 | +€59 | |
| Gross operating margin | 9900 | €18,851 | €11,963 | -€6,888 | -36.5% |
| Operating profit (loss) | 9901 | -€909 | -€1,646 | -€736 | -81.0% |
| Financial charges | 65/66B | €59 | - | -€59 | |
| Recurring financial charges | 65 | €59 | - | -€59 | |
| Profit (loss) for the period before taxes | 9903 | -€969 | -€1,646 | -€677 | -69.9% |
| Profit (loss) for the period | 9904 | -€969 | -€1,646 | -€677 | -69.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€969 | -€1,646 | -€677 | -69.9% |
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 25 October 2026 via checked.be.