CIM - GROUP: 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 - GROUP
Largest movements
- Current investments -€2.2m
down €2.2m (-100%), from €2.2m to €0
- Cash +€616,844
up €616,844 (+5,818%), from €10,602 to €627,446
mainly Current investments (+€2.2m) and Net result for the year (+€213,083)
- Receivables after one year -€150,000
down €150,000 (-100%), from €150,000 to €0
- Reserves -€1.9m
down €1.9m (-80.1%), from €2.4m to €479,331
of which Distributable reserves: -€1.9m
- Profit (loss) carried forward +€213,083
up €213,083, from €0 to €213,083
- Financial income -€91,022
down €91,022 (-28.1%), from €323,610 to €232,587
of which Non-recurring financial income: -€184,241
- Taxes -€23,284
down €23,284 (-64.4%), from €36,148 to €12,864
- Gross operating margin -€3,244
down €3,244, from €665 to -€2,579
- Other operating charges +€186
up €186 (+4.9%), from €3,796 to €3,983
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 | €2,513,427 | €785,616 | -€1.7m | -68.7% |
| Fixed assets | 21/28 | €61,714 | €62,000 | +€286 | +0.5% |
| Financial fixed assets | 28 | €61,714 | €62,000 | +€286 | +0.5% |
| Current assets | 29/58 | €2,451,713 | €723,616 | -€1.7m | -70.5% |
| Amounts receivable after more than one year | 29 | €150,000 | €0 | -€150,000 | -100% |
| Other amounts receivable | 291 | €150,000 | €0 | -€150,000 | -100% |
| Amounts receivable within one year | 40/41 | €108,065 | €95,874 | -€12,190 | -11.3% |
| Trade receivables | 40 | €3,230 | €605 | -€2,625 | -81.3% |
| Other amounts receivable | 41 | €104,835 | €95,269 | -€9,565 | -9.1% |
| Current investments | 50/53 | €2,182,881 | €0 | -€2.2m | -100% |
| Cash at bank and in hand | 54/58 | €10,602 | €627,446 | +€616,844 | +5,818% |
| Deferred charges and accrued income | 490/1 | €166 | €296 | +€130 | +78.5% |
| Total equity and liabilities | 10/49 | €2,513,427 | €785,616 | -€1.7m | -68.7% |
| Equity | 10/15 | €2,473,879 | €754,990 | -€1.7m | -69.5% |
| Contributions | 10/11 | €62,576 | €62,576 | = | 0.0% |
| Capital | 10 | €62,576 | €62,576 | = | 0.0% |
| Issued capital | 100 | €62,576 | €62,576 | = | 0.0% |
| Reserves | 13 | €2,411,302 | €479,331 | -€1.9m | -80.1% |
| Non-distributable reserves | 130/1 | €52,058 | €52,058 | = | 0.0% |
| Legal reserve | 130 | €52,058 | €52,058 | = | 0.0% |
| Distributable reserves | 133 | €2,359,244 | €427,273 | -€1.9m | -81.9% |
| Profit (loss) carried forward | 14 | €0 | €213,083 | +€213,083 | |
| Amounts payable | 17/49 | €39,548 | €30,626 | -€8,922 | -22.6% |
| Amounts payable within one year | 42/48 | €39,548 | €30,626 | -€8,922 | -22.6% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,222 | €6,024 | +€3,802 | +171% |
| Suppliers | 440/4 | €2,222 | €6,024 | +€3,802 | +171% |
| Taxes, remuneration and social security | 45 | €24,752 | €24,602 | -€150 | -0.6% |
| Taxes | 450/3 | €24,752 | €24,602 | -€150 | -0.6% |
| Other amounts payable | 47/48 | €12,574 | €0 | -€12,574 | -100% |
| Other operating charges | 640/8 | €3,796 | €3,983 | +€186 | +4.9% |
| Gross operating margin | 9900 | €665 | -€2,579 | -€3,244 | |
| Operating profit (loss) | 9901 | -€3,132 | -€6,562 | -€3,430 | -110% |
| Financial income | 75/76B | €323,610 | €232,587 | -€91,022 | -28.1% |
| Recurring financial income | 75 | €39,217 | €132,436 | +€93,218 | +238% |
| Non-recurring financial income | 76B | €284,393 | €100,152 | -€184,241 | -64.8% |
| Financial charges | 65/66B | €78 | €79 | +€1 | +1.1% |
| Recurring financial charges | 65 | €78 | €79 | +€1 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | €320,400 | €225,946 | -€94,453 | -29.5% |
| Income taxes | 67/77 | €36,148 | €12,864 | -€23,284 | -64.4% |
| Profit (loss) for the period | 9904 | €284,252 | €213,083 | -€71,169 | -25.0% |
| Profit (loss) for the period to be appropriated | 9905 | €284,252 | €213,083 | -€71,169 | -25.0% |
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 21 October 2026 via checked.be.