CIK Services: 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.
CIK Services
Largest movements
- Receivables within one year -€18,293
down €18,293 (-15.7%), from €116,244 to €97,951
of which Trade receivables: -€16,119
- Receivables after one year -€12,952
down €12,952 (-14.5%), from €89,162 to €76,210
- Tangible fixed assets +€2,786
up €2,786 (+135%), from €2,059 to €4,846
- Debts after one year +€54,366
up €54,366 (+118%), from €46,031 to €100,397
of which Other amounts payable: +€54,366
- Other debts -€51,396
down €51,396 (-42.3%), from €121,398 to €70,002
- Current portion of long-term debt -€32,881
down €32,881 (-60.0%), from €54,760 to €21,879
- Profit (loss) carried forward +€32,209
up €32,209 (+14.6%), from -€220,368 to -€188,158
- Tax, wage and social debts -€15,745
down €15,745 (-26.5%), from €59,345 to €43,600
- Gross operating margin +€24,013
up €24,013 (+49.4%), from €48,581 to €72,593
- Financial charges +€6,625
up €6,625 (+39.0%), from €16,966 to €23,591
of which Financial charges: +€6,625
- Other operating charges -€6,249
down €6,249 (-82.6%), from €7,570 to €1,321
- Write-downs -€1,900
no longer reported in 2024 (was €1,900)
- Financial income -€1,517
down €1,517 (-32.1%), from €4,732 to €3,215
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €210,499 | €184,851 | -€25,648 | -12.2% |
| Fixed assets | 21/28 | €2,059 | €5,281 | +€3,221 | +156% |
| Tangible fixed assets | 22/27 | €2,059 | €4,846 | +€2,786 | +135% |
| Furniture and vehicles | 24 | €2,059 | €4,846 | +€2,786 | +135% |
| Financial fixed assets | 28 | - | €435 | +€435 | |
| Current assets | 29/58 | €208,440 | €179,571 | -€28,869 | -13.9% |
| Amounts receivable after more than one year | 29 | €89,162 | €76,210 | -€12,952 | -14.5% |
| Other amounts receivable | 291 | €89,162 | €76,210 | -€12,952 | -14.5% |
| Amounts receivable within one year | 40/41 | €116,244 | €97,951 | -€18,293 | -15.7% |
| Trade receivables | 40 | €57,730 | €41,611 | -€16,119 | -27.9% |
| Other amounts receivable | 41 | €58,514 | €56,340 | -€2,174 | -3.7% |
| Cash at bank and in hand | 54/58 | €2,559 | €3,384 | +€825 | +32.2% |
| Deferred charges and accrued income | 490/1 | €475 | €2,026 | +€1,551 | +327% |
| Total equity and liabilities | 10/49 | €210,499 | €184,851 | -€25,648 | -12.2% |
| Equity | 10/15 | -€149,615 | -€117,406 | +€32,209 | +21.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €58,352 | €58,352 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €56,492 | €58,352 | +€1,860 | +3.3% |
| Profit (loss) carried forward | 14 | -€220,368 | -€188,158 | +€32,209 | +14.6% |
| Amounts payable | 17/49 | €360,115 | €302,258 | -€57,857 | -16.1% |
| Amounts payable after more than one year | 17 | €46,031 | €100,397 | +€54,366 | +118% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €46,031 | €100,397 | +€54,366 | +118% |
| Amounts payable within one year | 42/48 | €299,359 | €187,615 | -€111,744 | -37.3% |
| Current portion of amounts payable after more than one year | 42 | €54,760 | €21,879 | -€32,881 | -60.0% |
| Financial debts | 43 | €5,097 | €4,831 | -€266 | -5.2% |
| Credit institutions | 430/8 | €5,097 | €4,831 | -€266 | -5.2% |
| Trade debts | 44 | €58,758 | €47,303 | -€11,456 | -19.5% |
| Suppliers | 440/4 | €58,758 | €47,303 | -€11,456 | -19.5% |
| Taxes, remuneration and social security | 45 | €59,345 | €43,600 | -€15,745 | -26.5% |
| Taxes | 450/3 | €59,345 | €43,600 | -€15,745 | -26.5% |
| Other amounts payable | 47/48 | €121,398 | €70,002 | -€51,396 | -42.3% |
| Accrued charges and deferred income | 492/3 | €14,725 | €14,246 | -€479 | -3.3% |
| Non-recurring operating income | 76A | €25,171 | - | -€25,171 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €529 | €1,000 | +€471 | +89.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,900 | - | -€1,900 | |
| Other operating charges | 640/8 | €7,570 | €1,321 | -€6,249 | -82.6% |
| Gross operating margin | 9900 | €48,581 | €72,593 | +€24,013 | +49.4% |
| Operating profit (loss) | 9901 | €38,582 | €70,273 | +€31,691 | +82.1% |
| Financial income | 75/76B | €4,732 | €3,215 | -€1,517 | -32.1% |
| Recurring financial income | 75 | €4,732 | €3,215 | -€1,517 | -32.1% |
| Financial charges | 65/66B | €16,966 | €23,591 | +€6,625 | +39.0% |
| Recurring financial charges | 65 | €16,966 | €23,591 | +€6,625 | +39.0% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €26,348 | €49,896 | +€23,548 | +89.4% |
| Income taxes | 67/77 | €17,826 | €17,687 | -€139 | -0.8% |
| Profit (loss) for the period | 9904 | €8,522 | €32,209 | +€23,687 | +278% |
| Profit (loss) for the period to be appropriated | 9905 | €8,522 | €32,209 | +€23,687 | +278% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.