CIM Ventures: 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 Ventures
Largest movements
- Financial fixed assets -€825,391
down €825,391 (-93.1%), from €886,891 to €61,500
- Receivables within one year -€377,316
down €377,316 (-81.5%), from €462,790 to €85,474
of which Trade receivables: -€415,038
- Receivables after one year +€317,134
up €317,134 (+79.6%), from €398,515 to €715,649
- Current investments +€200,000
new in 2025: €200,000
- Cash +€36,609
up €36,609 (+169%), from €21,679 to €58,287
mainly Net result for the year (+€2.2m) and Investment in fixed assets (net) (+€825,391)
- Debts after one year -€691,000
down €691,000 (-100%), from €691,000 to €0
- Profit (loss) carried forward +€182,664
up €182,664 (+187%), from €97,777 to €280,441
- Revaluation surpluses -€100,000
down €100,000 (-100%), from €100,000 to €0
- Other debts -€85,740
down €85,740 (-49.0%), from €175,000 to €89,260
- Trade debts +€80,387
up €80,387 (+55.4%), from €145,000 to €225,387
- Financial income +€2.0m
up €2.0m (+115,564%), from €1,739 to €2.0m
- Gross operating margin +€186,746
up €186,746 (+122%), from €152,616 to €339,362
- Other operating charges +€118,834
up €118,834 (+10,947%), from €1,086 to €119,919
- Financial charges +€20,270
up €20,270 (+142%), from €14,284 to €34,554
- Write-downs -€7,500
down €7,500 (-100%), from €7,500 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.
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 | €1,769,874 | €1,120,910 | -€648,964 | -36.7% |
| Fixed assets | 21/28 | €886,891 | €61,500 | -€825,391 | -93.1% |
| Financial fixed assets | 28 | €886,891 | €61,500 | -€825,391 | -93.1% |
| Current assets | 29/58 | €882,983 | €1,059,410 | +€176,427 | +20.0% |
| Amounts receivable after more than one year | 29 | €398,515 | €715,649 | +€317,134 | +79.6% |
| Trade receivables | 290 | €398,515 | €715,649 | +€317,134 | +79.6% |
| Amounts receivable within one year | 40/41 | €462,790 | €85,474 | -€377,316 | -81.5% |
| Trade receivables | 40 | €432,812 | €17,774 | -€415,038 | -95.9% |
| Other amounts receivable | 41 | €29,978 | €67,700 | +€37,722 | +126% |
| Current investments | 50/53 | - | €200,000 | +€200,000 | |
| Cash at bank and in hand | 54/58 | €21,679 | €58,287 | +€36,609 | +169% |
| Total equity and liabilities | 10/49 | €1,769,874 | €1,120,910 | -€648,964 | -36.7% |
| Equity | 10/15 | €697,777 | €780,441 | +€82,664 | +11.8% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Revaluation surpluses | 12 | €100,000 | €0 | -€100,000 | -100% |
| Profit (loss) carried forward | 14 | €97,777 | €280,441 | +€182,664 | +187% |
| Amounts payable | 17/49 | €1,072,098 | €340,469 | -€731,628 | -68.2% |
| Amounts payable after more than one year | 17 | €691,000 | €0 | -€691,000 | -100% |
| Financial debts | 170/4 | €691,000 | €0 | -€691,000 | -100% |
| Amounts payable within one year | 42/48 | €368,182 | €340,469 | -€27,712 | -7.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €145,000 | €225,387 | +€80,387 | +55.4% |
| Suppliers | 440/4 | €145,000 | €225,387 | +€80,387 | +55.4% |
| Taxes, remuneration and social security | 45 | €48,182 | €25,823 | -€22,359 | -46.4% |
| Taxes | 450/3 | €48,182 | €25,823 | -€22,359 | -46.4% |
| Other amounts payable | 47/48 | €175,000 | €89,260 | -€85,740 | -49.0% |
| Accrued charges and deferred income | 492/3 | €12,916 | €0 | -€12,916 | -100% |
| Non-recurring operating income | 76A | €0 | €100,000 | +€100,000 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,500 | €0 | -€7,500 | -100% |
| Other operating charges | 640/8 | €1,086 | €119,919 | +€118,834 | +10,947% |
| Gross operating margin | 9900 | €152,616 | €339,362 | +€186,746 | +122% |
| Operating profit (loss) | 9901 | €144,031 | €219,443 | +€75,412 | +52.4% |
| Financial income | 75/76B | €1,739 | €2,010,954 | +€2.0m | +115,564% |
| Recurring financial income | 75 | €1,739 | €2,010,954 | +€2.0m | +115,564% |
| Financial charges | 65/66B | €14,284 | €34,554 | +€20,270 | +142% |
| Recurring financial charges | 65 | €14,284 | €34,554 | +€20,270 | +142% |
| Profit (loss) for the period before taxes | 9903 | €131,486 | €2,195,843 | +€2.1m | +1,570% |
| Income taxes | 67/77 | €12,676 | €13,179 | +€503 | +4.0% |
| Profit (loss) for the period | 9904 | €118,810 | €2,182,664 | +€2.1m | +1,737% |
| Profit (loss) for the period to be appropriated | 9905 | €118,810 | €2,182,664 | +€2.1m | +1,737% |
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 31 October 2026 via checked.be.