CIHAN & C°: 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.
CIHAN & C°
Largest movements
- Receivables within one year +€4,128
up €4,128 (+5.0%), from €82,370 to €86,498
- Trade debts +€3,679
up €3,679 (+54.3%), from €6,774 to €10,453
- Profit (loss) carried forward +€2,670
up €2,670 (+4.3%), from €61,835 to €64,505
- Tax, wage and social debts -€2,221
no longer reported in 2025 (was €2,221)
- Taxes -€1,472
no longer reported in 2025 (was €1,472)
- Gross operating margin +€640
up €640 (+42.7%), from -€1,500 to -€860
- Financial income -€304
down €304 (-6.2%), from €4,874 to €4,570
- Other operating charges +€243
up €243 (+29.8%), from €816 to €1,059
- Financial charges -€175
down €175, from €157 to -€19
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 | €82,370 | €86,498 | +€4,128 | +5.0% |
| Current assets | 29/58 | €82,370 | €86,498 | +€4,128 | +5.0% |
| Amounts receivable within one year | 40/41 | €82,370 | €86,498 | +€4,128 | +5.0% |
| Other amounts receivable | 41 | €82,370 | €86,498 | +€4,128 | +5.0% |
| Total equity and liabilities | 10/49 | €82,370 | €86,498 | +€4,128 | +5.0% |
| Equity | 10/15 | €73,375 | €76,045 | +€2,670 | +3.6% |
| Contributions | 10/11 | €9,680 | €9,680 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,835 | €64,505 | +€2,670 | +4.3% |
| Amounts payable | 17/49 | €8,994 | €10,453 | +€1,458 | +16.2% |
| Amounts payable within one year | 42/48 | €8,994 | €10,453 | +€1,458 | +16.2% |
| Trade debts | 44 | €6,774 | €10,453 | +€3,679 | +54.3% |
| Suppliers | 440/4 | €6,774 | €10,453 | +€3,679 | +54.3% |
| Taxes, remuneration and social security | 45 | €2,221 | - | -€2,221 | |
| Taxes | 450/3 | €2,221 | - | -€2,221 | |
| Other operating charges | 640/8 | €816 | €1,059 | +€243 | +29.8% |
| Gross operating margin | 9900 | -€1,500 | -€860 | +€640 | +42.7% |
| Operating profit (loss) | 9901 | -€2,316 | -€1,918 | +€397 | +17.2% |
| Financial income | 75/76B | €4,874 | €4,570 | -€304 | -6.2% |
| Recurring financial income | 75 | €4,874 | €4,570 | -€304 | -6.2% |
| Financial charges | 65/66B | €157 | -€19 | -€175 | |
| Recurring financial charges | 65 | €157 | -€19 | -€175 | |
| Profit (loss) for the period before taxes | 9903 | €2,402 | €2,670 | +€268 | +11.2% |
| Income taxes | 67/77 | €1,472 | - | -€1,472 | |
| Profit (loss) for the period | 9904 | €930 | €2,670 | +€1,740 | +187.2% |
| Profit (loss) for the period to be appropriated | 9905 | €930 | €2,670 | +€1,740 | +187.2% |
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 1 October 2026 via checked.be.