CIGDEM: 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.
CIGDEM
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€368
down €368 (-1.7%), from -€21,364 to -€21,732
- Other debts +€368
up €368 (+5.8%), from €6,359 to €6,727
No income-statement line moved by more than 1% of the activity.
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,972 | €3,972 | = | 0.0% |
| Fixed assets | 21/28 | €322 | €322 | = | 0.0% |
| Financial fixed assets | 28 | €322 | €322 | = | 0.0% |
| Current assets | 29/58 | €3,649 | €3,649 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,649 | €3,649 | = | 0.0% |
| Other amounts receivable | 41 | €3,649 | €3,649 | = | 0.0% |
| Total equity and liabilities | 10/49 | €3,972 | €3,972 | = | 0.0% |
| Equity | 10/15 | -€2,772 | -€3,140 | -€368 | -13.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,364 | -€21,732 | -€368 | -1.7% |
| Amounts payable | 17/49 | €6,743 | €7,112 | +€368 | +5.5% |
| Amounts payable within one year | 42/48 | €6,743 | €7,112 | +€368 | +5.5% |
| Trade debts | 44 | €384 | €384 | = | 0.0% |
| Suppliers | 440/4 | €384 | €384 | = | 0.0% |
| Other amounts payable | 47/48 | €6,359 | €6,727 | +€368 | +5.8% |
| Gross operating margin | 9900 | -€366 | -€368 | -€2 | -0.5% |
| Operating profit (loss) | 9901 | -€366 | -€368 | -€2 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | -€366 | -€368 | -€2 | -0.5% |
| Profit (loss) for the period | 9904 | -€366 | -€368 | -€2 | -0.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€366 | -€368 | -€2 | -0.5% |
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 11 October 2026 via checked.be.