CIM Capital: 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.
CIM Capital
Largest movements
- Receivables within one year +€1.5m
up €1.5m (+973%), from €152,844 to €1.6m
of which Other amounts receivable: +€1.3m
- Cash -€733,043
down €733,043 (-96.7%), from €757,935 to €24,892
mainly Receivables within one year (-€1.5m) and Tax, wage and social debts (-€200,493)
- Financial fixed assets -€75,000
down €75,000 (-10.7%), from €700,000 to €625,000
- Accrued charges and deferred income +€498,212
up €498,212 (+22,645%), from €2,200 to €500,412
- Profit (loss) carried forward +€364,150
up €364,150 (+1,833%), from €19,870 to €384,020
- Tax, wage and social debts -€200,493
down €200,493 (-82.3%), from €243,567 to €43,074
- Financial income -€6.0m
down €6.0m (-97.2%), from €6.2m to €171,432
- Financial charges -€1.6m
down €1.6m (-99.9%), from €1.6m to €2,115
- Gross operating margin +€387,238
up €387,238, from -€181,554 to €205,684
- Other operating charges +€54,217
up €54,217 (+2,561%), from €2,117 to €56,334
- Write-downs -€45,633
new in 2025: -€45,633
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 | €1,618,403 | €2,292,383 | +€673,980 | +41.6% |
| Fixed assets | 21/28 | €700,512 | €625,362 | -€75,150 | -10.7% |
| Intangible fixed assets | 21 | €512 | €362 | -€150 | -29.3% |
| Financial fixed assets | 28 | €700,000 | €625,000 | -€75,000 | -10.7% |
| Current assets | 29/58 | €917,891 | €1,667,021 | +€749,130 | +81.6% |
| Amounts receivable within one year | 40/41 | €152,844 | €1,639,411 | +€1.5m | +973% |
| Trade receivables | 40 | €27,733 | €222,200 | +€194,467 | +701% |
| Other amounts receivable | 41 | €125,111 | €1,417,211 | +€1.3m | +1,033% |
| Cash at bank and in hand | 54/58 | €757,935 | €24,892 | -€733,043 | -96.7% |
| Deferred charges and accrued income | 490/1 | €7,112 | €2,718 | -€4,393 | -61.8% |
| Total equity and liabilities | 10/49 | €1,618,403 | €2,292,383 | +€673,980 | +41.6% |
| Equity | 10/15 | €1,371,819 | €1,735,969 | +€364,150 | +26.5% |
| Contributions | 10/11 | €1,002,590 | €1,002,590 | = | 0.0% |
| Capital | 10 | €1,002,590 | €1,002,590 | = | 0.0% |
| Issued capital | 100 | €1,002,590 | €1,002,590 | = | 0.0% |
| Revaluation surpluses | 12 | €347,499 | €347,499 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,870 | €384,020 | +€364,150 | +1,833% |
| Amounts payable | 17/49 | €246,584 | €556,414 | +€309,830 | +126% |
| Amounts payable within one year | 42/48 | €244,384 | €56,003 | -€188,381 | -77.1% |
| Trade debts | 44 | €817 | €12,929 | +€12,112 | +1,483% |
| Suppliers | 440/4 | €817 | €12,929 | +€12,112 | +1,483% |
| Taxes, remuneration and social security | 45 | €243,567 | €43,074 | -€200,493 | -82.3% |
| Taxes | 450/3 | €243,567 | €43,074 | -€200,493 | -82.3% |
| Accrued charges and deferred income | 492/3 | €2,200 | €500,412 | +€498,212 | +22,645% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €113 | €150 | +€38 | +33.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€45,633 | -€45,633 | |
| Other operating charges | 640/8 | €2,117 | €56,334 | +€54,217 | +2,561% |
| Gross operating margin | 9900 | -€181,554 | €205,684 | +€387,238 | |
| Operating profit (loss) | 9901 | -€183,784 | €194,833 | +€378,617 | |
| Financial income | 75/76B | €6,208,952 | €171,432 | -€6.0m | -97.2% |
| Recurring financial income | 75 | €6,208,952 | €171,432 | -€6.0m | -97.2% |
| Financial charges | 65/66B | €1,572,384 | €2,115 | -€1.6m | -99.9% |
| Recurring financial charges | 65 | €1,572,384 | €2,115 | -€1.6m | -99.9% |
| Profit (loss) for the period before taxes | 9903 | €4,452,784 | €364,150 | -€4.1m | -91.8% |
| Profit (loss) for the period | 9904 | €4,452,784 | €364,150 | -€4.1m | -91.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,452,784 | €364,150 | -€4.1m | -91.8% |
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 30 October 2026 via checked.be.