CIL-ENCE-CILS: 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.
CIL-ENCE-CILS
Largest movements
- Cash +€33,715
up €33,715 (+116%), from €29,115 to €62,830
mainly Depreciation (+€23,408) and Tax, wage and social debts (+€9,300)
- Tangible fixed assets -€13,528
down €13,528 (-9.9%), from €136,383 to €122,855
of which Furniture and vehicles: -€7,327
- Stocks and contracts -€8,727
down €8,727 (-25.1%), from €34,836 to €26,108
- Receivables within one year -€8,398
down €8,398 (-97.0%), from €8,660 to €262
of which Other amounts receivable: -€6,691
- Debts after one year -€11,005
down €11,005 (-20.8%), from €52,880 to €41,875
- Tax, wage and social debts +€9,300
up €9,300 (+700%), from €1,329 to €10,629
of which Taxes: +€6,685
- Trade debts +€4,458
up €4,458 (+228%), from €1,955 to €6,413
- Gross operating margin +€5,239
up €5,239 (+19.0%), from €27,625 to €32,864
- Depreciation +€2,432
up €2,432 (+11.6%), from €20,976 to €23,408
- Staff costs +€2,386
new in 2025: €2,386
- Other operating charges +€1,377
up €1,377 (+51.6%), from €2,671 to €4,048
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.
Derived cash bridge
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 | €211,009 | €215,508 | +€4,499 | +2.1% |
| Fixed assets | 21/28 | €136,383 | €123,065 | -€13,318 | -9.8% |
| Tangible fixed assets | 22/27 | €136,383 | €122,855 | -€13,528 | -9.9% |
| Land and buildings | 22 | €61,971 | €58,975 | -€2,995 | -4.8% |
| Plant, machinery and equipment | 23 | €53,414 | €50,208 | -€3,206 | -6.0% |
| Furniture and vehicles | 24 | €20,998 | €13,671 | -€7,327 | -34.9% |
| Financial fixed assets | 28 | - | €210 | +€210 | |
| Current assets | 29/58 | €74,626 | €92,442 | +€17,817 | +23.9% |
| Stocks and contracts in progress | 3 | €34,836 | €26,108 | -€8,727 | -25.1% |
| Stocks | 30/36 | €34,836 | €26,108 | -€8,727 | -25.1% |
| Amounts receivable within one year | 40/41 | €8,660 | €262 | -€8,398 | -97.0% |
| Trade receivables | 40 | €1,969 | €262 | -€1,707 | -86.7% |
| Other amounts receivable | 41 | €6,691 | €0 | -€6,691 | -100% |
| Cash at bank and in hand | 54/58 | €29,115 | €62,830 | +€33,715 | +116% |
| Deferred charges and accrued income | 490/1 | €2,015 | €3,242 | +€1,227 | +60.9% |
| Total equity and liabilities | 10/49 | €211,009 | €215,508 | +€4,499 | +2.1% |
| Equity | 10/15 | €15,695 | €16,881 | +€1,186 | +7.6% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,305 | -€8,119 | +€1,186 | +12.7% |
| Amounts payable | 17/49 | €195,314 | €198,627 | +€3,313 | +1.7% |
| Amounts payable after more than one year | 17 | €52,880 | €41,875 | -€11,005 | -20.8% |
| Financial debts | 170/4 | €52,880 | €41,875 | -€11,005 | -20.8% |
| Amounts payable within one year | 42/48 | €142,434 | €156,752 | +€14,318 | +10.1% |
| Current portion of amounts payable after more than one year | 42 | €11,281 | €11,005 | -€276 | -2.4% |
| Trade debts | 44 | €1,955 | €6,413 | +€4,458 | +228% |
| Suppliers | 440/4 | €1,955 | €6,413 | +€4,458 | +228% |
| Taxes, remuneration and social security | 45 | €1,329 | €10,629 | +€9,300 | +700% |
| Taxes | 450/3 | €329 | €7,014 | +€6,685 | +2,031% |
| Remuneration and social security | 454/9 | €1,000 | €3,615 | +€2,615 | +261% |
| Other amounts payable | 47/48 | €127,868 | €128,705 | +€836 | +0.7% |
| Remuneration, social security and pensions | 62 | - | €2,386 | +€2,386 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,976 | €23,408 | +€2,432 | +11.6% |
| Other operating charges | 640/8 | €2,671 | €4,048 | +€1,377 | +51.6% |
| Gross operating margin | 9900 | €27,625 | €32,864 | +€5,239 | +19.0% |
| Operating profit (loss) | 9901 | €3,978 | €3,022 | -€956 | -24.0% |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €1,865 | €1,538 | -€327 | -17.6% |
| Recurring financial charges | 65 | €1,865 | €1,538 | -€327 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €2,113 | €1,485 | -€628 | -29.7% |
| Income taxes | 67/77 | €310 | €300 | -€11 | -3.4% |
| Profit (loss) for the period | 9904 | €1,803 | €1,186 | -€617 | -34.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,803 | €1,186 | -€617 | -34.2% |
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 29 October 2026 via checked.be.