CIKA: 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.
CIKA
Largest movements
- Receivables within one year +€474,784
new in 2025: €474,784
- Tangible fixed assets -€126,169
down €126,169 (-100.0%), from €126,169 to €0
of which Land and buildings: -€123,624
- Reserves +€263,365
up €263,365 (+8836.7%), from €2,980 to €266,345
of which Distributable reserves: +€263,365
- Tax, wage and social debts +€146,004
new in 2025: €146,004
- Other debts -€99,073
no longer reported in 2025 (was €99,073)
- Profit (loss) carried forward +€38,286
no longer reported in 2025 (was -€38,286)
- Gross operating margin +€439,570
up €439,570 (+4339.8%), from €10,129 to €449,699
- Taxes +€146,004
new in 2025: €146,004
- Depreciation -€11,549
no longer reported in 2025 (was €11,549)
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 | €126,236 | €474,819 | +€348,583 | +276.1% |
| Fixed assets | 21/28 | €126,169 | - | -€126,169 | |
| Tangible fixed assets | 22/27 | €126,169 | €0 | -€126,169 | -100.0% |
| Land and buildings | 22 | €123,624 | - | -€123,624 | |
| Plant, machinery and equipment | 23 | €978 | - | -€978 | |
| Furniture and vehicles | 24 | €1,567 | - | -€1,567 | |
| Current assets | 29/58 | €67 | €474,819 | +€474,752 | +704797.6% |
| Amounts receivable within one year | 40/41 | - | €474,784 | +€474,784 | |
| Other amounts receivable | 41 | - | €474,784 | +€474,784 | |
| Cash at bank and in hand | 54/58 | €67 | €35 | -€33 | -48.4% |
| Total equity and liabilities | 10/49 | €126,236 | €474,819 | +€348,583 | +276.1% |
| Equity | 10/15 | €27,163 | €328,815 | +€301,651 | +1110.5% |
| Contributions | 10/11 | €62,469 | €62,469 | = | 0.0% |
| Capital | 10 | €62,469 | €62,469 | = | 0.0% |
| Issued capital | 100 | €62,469 | €62,469 | = | 0.0% |
| Reserves | 13 | €2,980 | €266,345 | +€263,365 | +8836.7% |
| Non-distributable reserves | 130/1 | €287 | €287 | = | 0.0% |
| Legal reserve | 130 | €287 | €287 | = | 0.0% |
| Distributable reserves | 133 | €2,694 | €266,059 | +€263,365 | +9777.5% |
| Profit (loss) carried forward | 14 | -€38,286 | - | +€38,286 | |
| Amounts payable | 17/49 | €99,073 | €146,004 | +€46,931 | +47.4% |
| Amounts payable within one year | 42/48 | €99,073 | €146,004 | +€46,931 | +47.4% |
| Taxes, remuneration and social security | 45 | - | €146,004 | +€146,004 | |
| Taxes | 450/3 | - | €146,004 | +€146,004 | |
| Other amounts payable | 47/48 | €99,073 | - | -€99,073 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,549 | - | -€11,549 | |
| Other operating charges | 640/8 | €2,403 | €2,013 | -€390 | -16.2% |
| Gross operating margin | 9900 | €10,129 | €449,699 | +€439,570 | +4339.8% |
| Operating profit (loss) | 9901 | -€3,824 | €447,686 | +€451,509 | |
| Financial charges | 65/66B | €29 | €30 | +€2 | +5.3% |
| Recurring financial charges | 65 | €29 | €30 | +€2 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,852 | €447,656 | +€451,508 | |
| Income taxes | 67/77 | - | €146,004 | +€146,004 | |
| Profit (loss) for the period | 9904 | -€3,852 | €301,651 | +€305,503 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,852 | €301,651 | +€305,503 |
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.