CIIA: 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.
CIIA
Largest movements
- Receivables within one year +€7,659
up €7,659 (+75.2%), from €10,188 to €17,847
of which Other amounts receivable: +€5,059
- Profit (loss) carried forward +€4,662
up €4,662 (+50.0%), from -€9,327 to -€4,664
- Short-term financial debts +€1,307
up €1,307 (+166.3%), from €786 to €2,093
- Tax, wage and social debts +€1,211
new in 2025: €1,211
of which Taxes: +€941
- Trade debts +€592
up €592 (+137.6%), from €430 to €1,022
- Gross operating margin +€1,758
up €1,758 (+33.6%), from €5,230 to €6,988
- Taxes +€842
new in 2025: €842
- Other operating charges +€782
new in 2025: €782
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
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 | €10,490 | €18,262 | +€7,772 | +74.1% |
| Current assets | 29/58 | €10,490 | €18,262 | +€7,772 | +74.1% |
| Amounts receivable within one year | 40/41 | €10,188 | €17,847 | +€7,659 | +75.2% |
| Trade receivables | 40 | - | €2,600 | +€2,600 | |
| Other amounts receivable | 41 | €10,188 | €15,247 | +€5,059 | +49.7% |
| Cash at bank and in hand | 54/58 | €302 | €303 | +€1 | +0.3% |
| Deferred charges and accrued income | 490/1 | - | €112 | +€112 | |
| Total equity and liabilities | 10/49 | €10,490 | €18,262 | +€7,772 | +74.1% |
| Equity | 10/15 | €9,273 | €13,936 | +€4,662 | +50.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Profit (loss) carried forward | 14 | -€9,327 | -€4,664 | +€4,662 | +50.0% |
| Amounts payable | 17/49 | €1,216 | €4,326 | +€3,110 | +255.6% |
| Amounts payable within one year | 42/48 | €1,216 | €4,326 | +€3,110 | +255.6% |
| Financial debts | 43 | €786 | €2,093 | +€1,307 | +166.3% |
| Credit institutions | 430/8 | €786 | €2,093 | +€1,307 | +166.3% |
| Trade debts | 44 | €430 | €1,022 | +€592 | +137.6% |
| Suppliers | 440/4 | €430 | €1,022 | +€592 | +137.6% |
| Taxes, remuneration and social security | 45 | - | €1,211 | +€1,211 | |
| Taxes | 450/3 | - | €941 | +€941 | |
| Remuneration and social security | 454/9 | - | €270 | +€270 | |
| Other operating charges | 640/8 | - | €782 | +€782 | |
| Gross operating margin | 9900 | €5,230 | €6,988 | +€1,758 | +33.6% |
| Operating profit (loss) | 9901 | €5,230 | €6,206 | +€976 | +18.7% |
| Financial income | 75/76B | €0 | €1 | +€1 | +325.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +325.0% |
| Financial charges | 65/66B | €708 | €703 | -€5 | -0.8% |
| Recurring financial charges | 65 | €708 | €703 | -€5 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €4,522 | €5,504 | +€982 | +21.7% |
| Income taxes | 67/77 | - | €842 | +€842 | |
| Profit (loss) for the period | 9904 | €4,522 | €4,662 | +€140 | +3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,522 | €4,662 | +€140 | +3.1% |
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.