CIJFERAARS: 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.
CIJFERAARS
Largest movements
- Tangible fixed assets -€8,387
down €8,387 (-3.2%), from €265,565 to €257,178
- Debts after one year -€16,667
down €16,667 (-13.3%), from €125,000 to €108,333
- Reserves +€8,740
up €8,740 (+8.3%), from €104,807 to €113,547
of which Distributable reserves: +€8,740
- Trade debts -€4,966
down €4,966 (-67.2%), from €7,386 to €2,420
- Taxes +€825
up €825 (+24.1%), from €3,422 to €4,247
- Other operating charges -€533
down €533 (-18.3%), from €2,908 to €2,375
- Gross operating margin -€436
down €436 (-1.5%), from €29,893 to €29,457
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 | €276,194 | €264,548 | -€11,646 | -4.2% |
| Fixed assets | 21/28 | €265,565 | €257,178 | -€8,387 | -3.2% |
| Tangible fixed assets | 22/27 | €265,565 | €257,178 | -€8,387 | -3.2% |
| Land and buildings | 22 | €265,565 | €257,178 | -€8,387 | -3.2% |
| Current assets | 29/58 | €10,629 | €7,370 | -€3,259 | -30.7% |
| Amounts receivable within one year | 40/41 | €1,261 | €630 | -€631 | -50.0% |
| Other amounts receivable | 41 | €1,261 | €630 | -€631 | -50.0% |
| Cash at bank and in hand | 54/58 | €9,368 | €6,740 | -€2,628 | -28.1% |
| Total equity and liabilities | 10/49 | €276,194 | €264,548 | -€11,646 | -4.2% |
| Equity | 10/15 | €123,469 | €132,209 | +€8,740 | +7.1% |
| Contributions | 10/11 | €18,662 | €18,662 | = | 0.0% |
| Reserves | 13 | €104,807 | €113,547 | +€8,740 | +8.3% |
| Tax-exempt reserves | 132 | €776 | €776 | = | 0.0% |
| Distributable reserves | 133 | €104,031 | €112,771 | +€8,740 | +8.4% |
| Amounts payable | 17/49 | €152,725 | €132,339 | -€20,386 | -13.3% |
| Amounts payable after more than one year | 17 | €125,000 | €108,333 | -€16,667 | -13.3% |
| Financial debts | 170/4 | €125,000 | €108,333 | -€16,667 | -13.3% |
| Amounts payable within one year | 42/48 | €27,725 | €24,005 | -€3,719 | -13.4% |
| Current portion of amounts payable after more than one year | 42 | €16,667 | €16,667 | = | 0.0% |
| Trade debts | 44 | €7,386 | €2,420 | -€4,966 | -67.2% |
| Suppliers | 440/4 | €7,386 | €2,420 | -€4,966 | -67.2% |
| Taxes, remuneration and social security | 45 | €672 | €919 | +€247 | +36.7% |
| Taxes | 450/3 | €672 | €919 | +€247 | +36.7% |
| Other amounts payable | 47/48 | €3,000 | €4,000 | +€1,000 | +33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,387 | €8,387 | = | 0.0% |
| Other operating charges | 640/8 | €2,908 | €2,375 | -€533 | -18.3% |
| Gross operating margin | 9900 | €29,893 | €29,457 | -€436 | -1.5% |
| Operating profit (loss) | 9901 | €18,599 | €18,695 | +€96 | +0.5% |
| Financial charges | 65/66B | €1,910 | €1,708 | -€202 | -10.6% |
| Recurring financial charges | 65 | €1,910 | €1,708 | -€202 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €16,688 | €16,987 | +€298 | +1.8% |
| Income taxes | 67/77 | €3,422 | €4,247 | +€825 | +24.1% |
| Profit (loss) for the period | 9904 | €13,266 | €12,740 | -€526 | -4.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,266 | €12,740 | -€526 | -4.0% |
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 9 October 2026 via checked.be.