CIM DB: what changed
Two fiscal 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 DB
Largest movements
- Cash +€45,767
up €45,767 (+49.7%), from €92,006 to €137,774
mainly Net result for the year (+€69,090) and Depreciation (+€14,060)
- Deferred charges and accrued income +€10,724
up €10,724 (+1311.0%), from €818 to €11,542
- Receivables within one year -€6,421
down €6,421 (-43.2%), from €14,879 to €8,458
of which Trade receivables: -€8,299
- Tangible fixed assets -€5,310
down €5,310 (-7.1%), from €75,319 to €70,009
of which Furniture and vehicles: -€12,977
- Profit (loss) carried forward +€69,090
up €69,090 (+83.1%), from €83,157 to €152,247
- Other debts -€35,737
down €35,737 (-100.0%), from €35,737 to €0
- Trade debts +€6,949
up €6,949, from €0 to €6,949
- Tax, wage and social debts +€4,458
up €4,458 (+12.0%), from €37,029 to €41,487
- Provisions -€26,600
down €26,600 (-100.0%), from €26,600 to €0
- Gross operating margin +€15,827
up €15,827 (+18.4%), from €85,913 to €101,740
- Taxes +€3,592
up €3,592 (+24.1%), from €14,929 to €18,521
- Financial charges -€1,106
down €1,106 (-100.0%), from €1,106 to €0
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 | €183,023 | €227,783 | +€44,760 | +24.5% |
| Fixed assets | 21/28 | €75,319 | €70,009 | -€5,310 | -7.1% |
| Tangible fixed assets | 22/27 | €75,319 | €70,009 | -€5,310 | -7.1% |
| Land and buildings | 22 | €39,597 | €38,673 | -€924 | -2.3% |
| Plant, machinery and equipment | 23 | - | €8,591 | +€8,591 | |
| Furniture and vehicles | 24 | €35,722 | €22,744 | -€12,977 | -36.3% |
| Current assets | 29/58 | €107,703 | €157,774 | +€50,070 | +46.5% |
| Amounts receivable within one year | 40/41 | €14,879 | €8,458 | -€6,421 | -43.2% |
| Trade receivables | 40 | €14,879 | €6,580 | -€8,299 | -55.8% |
| Other amounts receivable | 41 | - | €1,878 | +€1,878 | |
| Cash at bank and in hand | 54/58 | €92,006 | €137,774 | +€45,767 | +49.7% |
| Deferred charges and accrued income | 490/1 | €818 | €11,542 | +€10,724 | +1311.0% |
| Total equity and liabilities | 10/49 | €183,023 | €227,783 | +€44,760 | +24.5% |
| Equity | 10/15 | €83,657 | €152,747 | +€69,090 | +82.6% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,157 | €152,247 | +€69,090 | +83.1% |
| Provisions and deferred taxes | 16 | €26,600 | €26,600 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €26,600 | €26,600 | = | 0.0% |
| Other liabilities and charges | 164/5 | €26,600 | €26,600 | = | 0.0% |
| Amounts payable | 17/49 | €72,766 | €48,435 | -€24,330 | -33.4% |
| Amounts payable within one year | 42/48 | €72,766 | €48,435 | -€24,330 | -33.4% |
| Trade debts | 44 | €0 | €6,949 | +€6,949 | |
| Suppliers | 440/4 | €0 | €6,949 | +€6,949 | |
| Taxes, remuneration and social security | 45 | €37,029 | €41,487 | +€4,458 | +12.0% |
| Taxes | 450/3 | €37,029 | €41,487 | +€4,458 | +12.0% |
| Other amounts payable | 47/48 | €35,737 | €0 | -€35,737 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,950 | €14,060 | -€890 | -6.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €26,600 | €0 | -€26,600 | -100.0% |
| Other operating charges | 640/8 | €398 | €510 | +€112 | +28.1% |
| Gross operating margin | 9900 | €85,913 | €101,740 | +€15,827 | +18.4% |
| Operating profit (loss) | 9901 | €43,965 | €87,170 | +€43,205 | +98.3% |
| Financial income | 75/76B | €864 | €442 | -€422 | -48.9% |
| Recurring financial income | 75 | €864 | €442 | -€422 | -48.9% |
| Financial charges | 65/66B | €1,106 | €0 | -€1,106 | -100.0% |
| Recurring financial charges | 65 | €1,106 | €0 | -€1,106 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €43,723 | €87,611 | +€43,888 | +100.4% |
| Income taxes | 67/77 | €14,929 | €18,521 | +€3,592 | +24.1% |
| Profit (loss) for the period | 9904 | €28,794 | €69,090 | +€40,297 | +139.9% |
| Profit (loss) for the period to be appropriated | 9905 | €28,794 | €69,090 | +€40,297 | +139.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.