CILU': 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.
CILU'
Largest movements
- Receivables within one year -€80,983
down €80,983 (-99.9%), from €81,094 to €111
of which Trade receivables: -€81,094
- Cash +€66,752
up €66,752 (+78.4%), from €85,195 to €151,947
mainly Receivables within one year (+€80,983)
- Trade debts -€9,954
no longer reported in 2026 (was €9,954)
- Tax, wage and social debts -€3,055
no longer reported in 2026 (was €3,055)
- Gross operating margin -€18,901
down €18,901, from €17,748 to -€1,153
- Taxes -€4,751
down €4,751 (-98.2%), from €4,839 to €88
- Other operating charges -€270
down €270 (-51.0%), from €529 to €259
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €166,289 | €152,058 | -€14,231 | -8.6% |
| Current assets | 29/58 | €166,289 | €152,058 | -€14,231 | -8.6% |
| Amounts receivable within one year | 40/41 | €81,094 | €111 | -€80,983 | -99.9% |
| Trade receivables | 40 | €81,094 | - | -€81,094 | |
| Other amounts receivable | 41 | - | €111 | +€111 | |
| Cash at bank and in hand | 54/58 | €85,195 | €151,947 | +€66,752 | +78.4% |
| Total equity and liabilities | 10/49 | €166,289 | €152,058 | -€14,231 | -8.6% |
| Equity | 10/15 | €151,829 | €150,607 | -€1,222 | -0.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €139,429 | €139,429 | = | 0.0% |
| Distributable reserves | 133 | €139,429 | €139,429 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,222 | -€1,222 | |
| Amounts payable | 17/49 | €14,460 | €1,451 | -€13,009 | -90.0% |
| Amounts payable within one year | 42/48 | €14,460 | €1,451 | -€13,009 | -90.0% |
| Trade debts | 44 | €9,954 | - | -€9,954 | |
| Suppliers | 440/4 | €9,954 | - | -€9,954 | |
| Taxes, remuneration and social security | 45 | €3,055 | - | -€3,055 | |
| Taxes | 450/3 | €3,055 | - | -€3,055 | |
| Other amounts payable | 47/48 | €1,451 | €1,451 | = | 0.0% |
| Non-recurring operating income | 76A | €1,317 | - | -€1,317 | |
| Other operating charges | 640/8 | €529 | €259 | -€270 | -51.0% |
| Gross operating margin | 9900 | €17,748 | -€1,153 | -€18,901 | |
| Operating profit (loss) | 9901 | €17,219 | -€1,412 | -€18,631 | |
| Financial income | 75/76B | €240 | €332 | +€92 | +38.3% |
| Recurring financial income | 75 | €240 | €332 | +€92 | +38.3% |
| Financial charges | 65/66B | €41 | €54 | +€13 | +31.7% |
| Recurring financial charges | 65 | €41 | €54 | +€13 | +31.7% |
| Profit (loss) for the period before taxes | 9903 | €17,418 | -€1,134 | -€18,552 | |
| Income taxes | 67/77 | €4,839 | €88 | -€4,751 | -98.2% |
| Profit (loss) for the period | 9904 | €12,579 | -€1,222 | -€13,801 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,579 | -€1,222 | -€13,801 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.