CIIB: 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.
CIIB
Largest movements
- Cash +€47,313
up €47,313 (+80.5%), from €58,742 to €106,055
mainly Other debts (+€56,413) and Net result for the year (+€52,293)
- Receivables after one year -€30,907
no longer reported in 2025 (was €30,907)
- Receivables within one year -€10,913
down €10,913 (-66.4%), from €16,436 to €5,523
- Other debts +€56,413
up €56,413 (+191.6%), from €29,442 to €85,855
- Reserves -€39,608
down €39,608 (-86.7%), from €45,666 to €6,058
- Tax, wage and social debts -€14,108
down €14,108 (-56.7%), from €24,860 to €10,752
- Profit (loss) carried forward +€6,821
new in 2025: €6,821
- Advances received -€4,084
no longer reported in 2025 (was €4,084)
- Write-downs +€43,579
no longer reported in 2025 (was -€43,579)
- Gross operating margin +€5,437
up €5,437 (+8.9%), from €60,845 to €66,281
- Depreciation -€4,794
down €4,794 (-96.6%), from €4,960 to €167
- Taxes +€3,120
up €3,120 (+29.3%), from €10,662 to €13,783
- Financial income -€904
down €904 (-99.7%), from €907 to €3
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 | €107,124 | €113,487 | +€6,362 | +5.9% |
| Fixed assets | 21/28 | €1,039 | €1,822 | +€783 | +75.4% |
| Tangible fixed assets | 22/27 | €1,039 | €1,822 | +€783 | +75.4% |
| Furniture and vehicles | 24 | €1,039 | €1,822 | +€783 | +75.4% |
| Current assets | 29/58 | €106,085 | €111,664 | +€5,579 | +5.3% |
| Amounts receivable after more than one year | 29 | €30,907 | - | -€30,907 | |
| Other amounts receivable | 291 | €30,907 | - | -€30,907 | |
| Amounts receivable within one year | 40/41 | €16,436 | €5,523 | -€10,913 | -66.4% |
| Trade receivables | 40 | €16,436 | €5,523 | -€10,913 | -66.4% |
| Cash at bank and in hand | 54/58 | €58,742 | €106,055 | +€47,313 | +80.5% |
| Deferred charges and accrued income | 490/1 | - | €86 | +€86 | |
| Total equity and liabilities | 10/49 | €107,124 | €113,487 | +€6,362 | +5.9% |
| Equity | 10/15 | €48,666 | €15,879 | -€32,787 | -67.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €45,666 | €6,058 | -€39,608 | -86.7% |
| Distributable reserves | 133 | €45,666 | €6,058 | -€39,608 | -86.7% |
| Profit (loss) carried forward | 14 | - | €6,821 | +€6,821 | |
| Amounts payable | 17/49 | €58,459 | €97,608 | +€39,149 | +67.0% |
| Amounts payable within one year | 42/48 | €58,459 | €97,608 | +€39,149 | +67.0% |
| Trade debts | 44 | €72 | €1,000 | +€929 | +1294.8% |
| Suppliers | 440/4 | €72 | €1,000 | +€929 | +1294.8% |
| Advances received on contracts in progress | 46 | €4,084 | - | -€4,084 | |
| Taxes, remuneration and social security | 45 | €24,860 | €10,752 | -€14,108 | -56.7% |
| Taxes | 450/3 | €24,860 | €10,752 | -€14,108 | -56.7% |
| Other amounts payable | 47/48 | €29,442 | €85,855 | +€56,413 | +191.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,960 | €167 | -€4,794 | -96.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€43,579 | - | +€43,579 | |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Non-recurring operating charges | 66A | €52,111 | - | -€52,111 | |
| Gross operating margin | 9900 | €60,845 | €66,281 | +€5,437 | +8.9% |
| Operating profit (loss) | 9901 | €46,965 | €66,115 | +€19,150 | +40.8% |
| Financial income | 75/76B | €907 | €3 | -€904 | -99.7% |
| Recurring financial income | 75 | €907 | €3 | -€904 | -99.7% |
| Financial charges | 65/66B | €47 | €42 | -€5 | -10.7% |
| Recurring financial charges | 65 | €47 | €42 | -€5 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €47,824 | €66,075 | +€18,251 | +38.2% |
| Income taxes | 67/77 | €10,662 | €13,783 | +€3,120 | +29.3% |
| Profit (loss) for the period | 9904 | €37,162 | €52,293 | +€15,131 | +40.7% |
| Profit (loss) for the period to be appropriated | 9905 | €37,162 | €52,293 | +€15,131 | +40.7% |
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 29 September 2026 via checked.be.