CILIA MATHIEU: 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.
CILIA MATHIEU
Largest movements
- Cash +€60,882
up €60,882 (+27.4%), from €222,443 to €283,325
mainly Other debts (+€194,096) and Net result for the year (+€70,934)
- Other debts +€194,096
up €194,096 (+19286.7%), from €1,006 to €195,102
- Profit (loss) carried forward -€187,109
no longer reported in 2025 (was €187,109)
- Tax, wage and social debts +€36,468
up €36,468 (+120.9%), from €30,175 to €66,644
of which Taxes: +€36,468
- Reserves +€18,042
up €18,042 (+6014.1%), from €300 to €18,342
- Gross operating margin +€6,143
up €6,143 (+7.4%), from €83,044 to €89,187
- Taxes +€1,350
up €1,350 (+8.1%), from €16,583 to €17,932
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 | €222,443 | €284,652 | +€62,209 | +28.0% |
| Current assets | 29/58 | €222,443 | €284,652 | +€62,209 | +28.0% |
| Amounts receivable within one year | 40/41 | - | €68 | +€68 | |
| Other amounts receivable | 41 | - | €68 | +€68 | |
| Cash at bank and in hand | 54/58 | €222,443 | €283,325 | +€60,882 | +27.4% |
| Deferred charges and accrued income | 490/1 | - | €1,259 | +€1,259 | |
| Total equity and liabilities | 10/49 | €222,443 | €284,652 | +€62,209 | +28.0% |
| Equity | 10/15 | €190,409 | €21,342 | -€169,066 | -88.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €300 | €18,342 | +€18,042 | +6014.1% |
| Distributable reserves | 133 | €300 | €18,342 | +€18,042 | +6014.1% |
| Profit (loss) carried forward | 14 | €187,109 | - | -€187,109 | |
| Amounts payable | 17/49 | €32,034 | €263,309 | +€231,275 | +722.0% |
| Amounts payable within one year | 42/48 | €32,034 | €263,309 | +€231,275 | +722.0% |
| Trade debts | 44 | €853 | €1,564 | +€711 | +83.4% |
| Suppliers | 440/4 | €853 | €1,564 | +€711 | +83.4% |
| Taxes, remuneration and social security | 45 | €30,175 | €66,644 | +€36,468 | +120.9% |
| Taxes | 450/3 | €26,575 | €63,044 | +€36,468 | +137.2% |
| Remuneration and social security | 454/9 | €3,600 | €3,600 | = | 0.0% |
| Other amounts payable | 47/48 | €1,006 | €195,102 | +€194,096 | +19286.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €83,044 | €89,187 | +€6,143 | +7.4% |
| Operating profit (loss) | 9901 | €82,656 | €88,787 | +€6,131 | +7.4% |
| Financial income | 75/76B | - | €253 | +€253 | |
| Recurring financial income | 75 | - | €253 | +€253 | |
| Non-recurring financial income | 76B | - | €253 | +€253 | |
| Financial charges | 65/66B | €189 | €174 | -€14 | -7.7% |
| Recurring financial charges | 65 | €189 | €174 | -€14 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €82,467 | €88,866 | +€6,399 | +7.8% |
| Income taxes | 67/77 | €16,583 | €17,932 | +€1,350 | +8.1% |
| Profit (loss) for the period | 9904 | €65,885 | €70,934 | +€5,049 | +7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €65,885 | €70,934 | +€5,049 | +7.7% |
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 10 October 2026 via checked.be.