Cima: 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.
Cima
Largest movements
- Receivables within one year +€14,038
up €14,038 (+293.0%), from €4,790 to €18,828
of which Trade receivables: +€14,828
- Cash +€13,123
up €13,123 (+1305.6%), from €1,005 to €14,128
mainly Net result for the year (+€31,771) and Trade debts (+€12,370)
- Stocks and contracts -€1,604
down €1,604 (-100.0%), from €1,604 to €0
- Profit (loss) carried forward +€31,771
up €31,771 (+46.8%), from -€67,883 to -€36,112
- Other debts -€25,908
down €25,908 (-35.7%), from €72,479 to €46,571
- Trade debts +€12,370
up €12,370 (+777.1%), from €1,592 to €13,961
- Tax, wage and social debts +€7,314
up €7,314 (+938.1%), from €780 to €8,094
- Gross operating margin +€83,952
up €83,952, from -€50,154 to €33,798
- Other operating charges +€575
up €575 (+85.4%), from €674 to €1,249
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 | €7,967 | €33,586 | +€25,619 | +321.6% |
| Current assets | 29/58 | €7,967 | €33,586 | +€25,619 | +321.6% |
| Stocks and contracts in progress | 3 | €1,604 | €0 | -€1,604 | -100.0% |
| Stocks | 30/36 | €1,604 | €0 | -€1,604 | -100.0% |
| Amounts receivable within one year | 40/41 | €4,790 | €18,828 | +€14,038 | +293.0% |
| Trade receivables | 40 | €4,000 | €18,828 | +€14,828 | +370.7% |
| Other amounts receivable | 41 | €790 | €0 | -€790 | -100.0% |
| Cash at bank and in hand | 54/58 | €1,005 | €14,128 | +€13,123 | +1305.6% |
| Deferred charges and accrued income | 490/1 | €568 | €629 | +€61 | +10.8% |
| Total equity and liabilities | 10/49 | €7,967 | €33,586 | +€25,619 | +321.6% |
| Equity | 10/15 | -€66,883 | -€35,112 | +€31,771 | +47.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€67,883 | -€36,112 | +€31,771 | +46.8% |
| Amounts payable | 17/49 | €74,850 | €68,698 | -€6,153 | -8.2% |
| Amounts payable within one year | 42/48 | €74,850 | €68,698 | -€6,153 | -8.2% |
| Financial debts | 43 | €0 | €71 | +€71 | |
| Credit institutions | 430/8 | €0 | €71 | +€71 | |
| Trade debts | 44 | €1,592 | €13,961 | +€12,370 | +777.1% |
| Suppliers | 440/4 | €1,592 | €13,961 | +€12,370 | +777.1% |
| Taxes, remuneration and social security | 45 | €780 | €8,094 | +€7,314 | +938.1% |
| Taxes | 450/3 | €780 | €8,094 | +€7,314 | +938.1% |
| Other amounts payable | 47/48 | €72,479 | €46,571 | -€25,908 | -35.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €674 | €1,249 | +€575 | +85.4% |
| Gross operating margin | 9900 | -€50,154 | €33,798 | +€83,952 | |
| Operating profit (loss) | 9901 | -€50,828 | €32,549 | +€83,377 | |
| Financial income | 75/76B | €0 | €26 | +€26 | +12785.0% |
| Recurring financial income | 75 | €0 | €26 | +€26 | +12785.0% |
| Financial charges | 65/66B | €722 | €663 | -€59 | -8.2% |
| Recurring financial charges | 65 | €722 | €663 | -€59 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | -€51,550 | €31,912 | +€83,462 | |
| Income taxes | 67/77 | €128 | €141 | +€13 | +10.1% |
| Profit (loss) for the period | 9904 | -€51,678 | €31,771 | +€83,449 | |
| Profit (loss) for the period to be appropriated | 9905 | -€51,678 | €31,771 | +€83,449 |
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 10 October 2026 via checked.be.