CILA: 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.
CILA
Largest movements
- Current investments +€250,000
new in 2025: €250,000
- Cash -€233,458
down €233,458 (-58.8%), from €396,889 to €163,431
mainly Current investments (-€250,000) and Contributions, distributions and other (-€51,962)
- Tangible fixed assets -€20,281
down €20,281 (-47.1%), from €43,049 to €22,769
of which Furniture and vehicles: -€16,740
- Receivables within one year +€7,377
up €7,377 (+62.6%), from €11,780 to €19,157
of which Other amounts receivable: +€6,408
- Reserves -€22,240
down €22,240 (-12.1%), from €184,105 to €161,865
of which Distributable reserves: -€22,240
- Other debts +€16,449
up €16,449 (+24.5%), from €67,219 to €83,669
- Tax, wage and social debts +€5,533
up €5,533 (+333%), from €1,663 to €7,197
- Gross operating margin -€3,042
down €3,042 (-4.3%), from €71,036 to €67,993
- Taxes -€1,871
down €1,871 (-10.3%), from €18,245 to €16,374
- Financial income -€1,544
down €1,544 (-35.3%), from €4,369 to €2,825
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 | €454,539 | €458,766 | +€4,227 | +0.9% |
| Fixed assets | 21/28 | €43,049 | €22,769 | -€20,281 | -47.1% |
| Tangible fixed assets | 22/27 | €43,049 | €22,769 | -€20,281 | -47.1% |
| Plant, machinery and equipment | 23 | €19,915 | €16,375 | -€3,540 | -17.8% |
| Furniture and vehicles | 24 | €23,134 | €6,394 | -€16,740 | -72.4% |
| Current assets | 29/58 | €411,490 | €435,998 | +€24,508 | +6.0% |
| Amounts receivable within one year | 40/41 | €11,780 | €19,157 | +€7,377 | +62.6% |
| Trade receivables | 40 | €8,715 | €9,683 | +€968 | +11.1% |
| Other amounts receivable | 41 | €3,065 | €9,474 | +€6,408 | +209% |
| Current investments | 50/53 | - | €250,000 | +€250,000 | |
| Cash at bank and in hand | 54/58 | €396,889 | €163,431 | -€233,458 | -58.8% |
| Deferred charges and accrued income | 490/1 | €2,821 | €3,411 | +€590 | +20.9% |
| Total equity and liabilities | 10/49 | €454,539 | €458,766 | +€4,227 | +0.9% |
| Equity | 10/15 | €384,594 | €362,354 | -€22,240 | -5.8% |
| Contributions | 10/11 | €118,600 | €118,600 | = | 0.0% |
| Reserves | 13 | €184,105 | €161,865 | -€22,240 | -12.1% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €184,105 | €161,865 | -€22,240 | -12.1% |
| Profit (loss) carried forward | 14 | €81,889 | €81,889 | = | 0.0% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €69,945 | €96,413 | +€26,468 | +37.8% |
| Amounts payable within one year | 42/48 | €69,945 | €96,413 | +€26,468 | +37.8% |
| Trade debts | 44 | €1,062 | €5,548 | +€4,485 | +422% |
| Suppliers | 440/4 | €1,062 | €5,548 | +€4,485 | +422% |
| Taxes, remuneration and social security | 45 | €1,663 | €7,197 | +€5,533 | +333% |
| Taxes | 450/3 | €1,663 | €7,197 | +€5,533 | +333% |
| Other amounts payable | 47/48 | €67,219 | €83,669 | +€16,449 | +24.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,880 | €19,834 | -€46 | -0.2% |
| Other operating charges | 640/8 | €881 | €390 | -€491 | -55.7% |
| Non-recurring operating charges | 66A | - | €1,733 | +€1,733 | |
| Gross operating margin | 9900 | €71,036 | €67,993 | -€3,042 | -4.3% |
| Operating profit (loss) | 9901 | €50,275 | €46,036 | -€4,239 | -8.4% |
| Financial income | 75/76B | €4,369 | €2,825 | -€1,544 | -35.3% |
| Recurring financial income | 75 | €4,369 | €2,825 | -€1,544 | -35.3% |
| Financial charges | 65/66B | €2,327 | €2,766 | +€440 | +18.9% |
| Recurring financial charges | 65 | €2,327 | €2,766 | +€440 | +18.9% |
| Profit (loss) for the period before taxes | 9903 | €52,317 | €46,095 | -€6,222 | -11.9% |
| Transfer from deferred taxes | 780 | €315 | €0 | -€315 | -100% |
| Income taxes | 67/77 | €18,245 | €16,374 | -€1,871 | -10.3% |
| Profit (loss) for the period | 9904 | €34,387 | €29,721 | -€4,666 | -13.6% |
| Transfer from tax-exempt reserves | 789 | €945 | €0 | -€945 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €35,332 | €29,721 | -€5,611 | -15.9% |
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 13 October 2026 via checked.be.