CiMa Fire & Security: 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 Fire & Security
Largest movements
- Tangible fixed assets +€370,776
up €370,776 (+456.0%), from €81,304 to €452,080
of which Land and buildings: +€354,112
- Receivables within one year +€55,351
up €55,351 (+86.5%), from €63,954 to €119,305
of which Trade receivables: +€41,724
- Stocks and contracts +€10,514
up €10,514 (+261.6%), from €4,020 to €14,534
- Intangible fixed assets -€7,285
down €7,285 (-13.8%), from €52,876 to €45,591
- Debts after one year +€349,244
up €349,244 (+398.1%), from €87,731 to €436,975
of which Financial debts: +€315,744
- Profit (loss) carried forward +€47,482
up €47,482 (+82.7%), from €57,400 to €104,881
- Trade debts +€24,283
up €24,283 (+108.9%), from €22,294 to €46,576
- Other debts -€15,315
down €15,315 (-92.9%), from €16,491 to €1,175
- Current portion of long-term debt +€14,120
up €14,120 (+85.1%), from €16,602 to €30,722
- Gross operating margin +€93,926
up €93,926 (+73.8%), from €127,347 to €221,273
- Staff costs +€61,588
up €61,588 (+193.9%), from €31,759 to €93,347
- Depreciation +€25,995
up €25,995 (+90.2%), from €28,816 to €54,811
- Financial charges +€3,655
up €3,655 (+121.9%), from €2,999 to €6,654
- Other operating charges +€3,087
up €3,087 (+155.6%), from €1,984 to €5,071
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 | €218,899 | €646,060 | +€427,160 | +195.1% |
| Fixed assets | 21/28 | €135,830 | €497,672 | +€361,842 | +266.4% |
| Intangible fixed assets | 21 | €52,876 | €45,591 | -€7,285 | -13.8% |
| Tangible fixed assets | 22/27 | €81,304 | €452,080 | +€370,776 | +456.0% |
| Land and buildings | 22 | - | €354,112 | +€354,112 | |
| Plant, machinery and equipment | 23 | €8,854 | €8,778 | -€76 | -0.9% |
| Furniture and vehicles | 24 | €30,522 | €20,478 | -€10,043 | -32.9% |
| Leasing and similar rights | 25 | €34,920 | €65,967 | +€31,047 | +88.9% |
| Other tangible fixed assets | 26 | €7,008 | €2,744 | -€4,264 | -60.8% |
| Financial fixed assets | 28 | €1,650 | €0 | -€1,650 | -100.0% |
| Current assets | 29/58 | €83,070 | €148,388 | +€65,319 | +78.6% |
| Stocks and contracts in progress | 3 | €4,020 | €14,534 | +€10,514 | +261.6% |
| Stocks | 30/36 | €4,020 | €14,534 | +€10,514 | +261.6% |
| Amounts receivable within one year | 40/41 | €63,954 | €119,305 | +€55,351 | +86.5% |
| Trade receivables | 40 | €58,472 | €100,195 | +€41,724 | +71.4% |
| Other amounts receivable | 41 | €5,482 | €19,110 | +€13,628 | +248.6% |
| Cash at bank and in hand | 54/58 | €1,653 | €5,234 | +€3,581 | +216.6% |
| Deferred charges and accrued income | 490/1 | €13,443 | €9,315 | -€4,128 | -30.7% |
| Total equity and liabilities | 10/49 | €218,899 | €646,060 | +€427,160 | +195.1% |
| Equity | 10/15 | €63,400 | €110,881 | +€47,482 | +74.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,400 | €104,881 | +€47,482 | +82.7% |
| Amounts payable | 17/49 | €155,500 | €535,178 | +€379,679 | +244.2% |
| Amounts payable after more than one year | 17 | €87,731 | €436,975 | +€349,244 | +398.1% |
| Financial debts | 170/4 | €22,731 | €338,475 | +€315,744 | +1389.1% |
| Other amounts payable | 178/9 | €65,000 | €98,500 | +€33,500 | +51.5% |
| Amounts payable within one year | 42/48 | €67,769 | €97,427 | +€29,658 | +43.8% |
| Current portion of amounts payable after more than one year | 42 | €16,602 | €30,722 | +€14,120 | +85.1% |
| Trade debts | 44 | €22,294 | €46,576 | +€24,283 | +108.9% |
| Suppliers | 440/4 | €22,294 | €46,576 | +€24,283 | +108.9% |
| Taxes, remuneration and social security | 45 | €12,383 | €18,953 | +€6,570 | +53.1% |
| Taxes | 450/3 | €10,408 | €2,755 | -€7,654 | -73.5% |
| Remuneration and social security | 454/9 | €1,974 | €16,198 | +€14,224 | +720.5% |
| Other amounts payable | 47/48 | €16,491 | €1,175 | -€15,315 | -92.9% |
| Accrued charges and deferred income | 492/3 | €0 | €776 | +€776 | |
| Non-recurring operating income | 76A | - | €1,834 | +€1,834 | |
| Remuneration, social security and pensions | 62 | €31,759 | €93,347 | +€61,588 | +193.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,816 | €54,811 | +€25,995 | +90.2% |
| Other operating charges | 640/8 | €1,984 | €5,071 | +€3,087 | +155.6% |
| Non-recurring operating charges | 66A | €4,685 | €244 | -€4,441 | -94.8% |
| Gross operating margin | 9900 | €127,347 | €221,273 | +€93,926 | +73.8% |
| Operating profit (loss) | 9901 | €60,103 | €67,801 | +€7,697 | +12.8% |
| Financial income | 75/76B | €206 | €83 | -€122 | -59.5% |
| Recurring financial income | 75 | €206 | €83 | -€122 | -59.5% |
| Financial charges | 65/66B | €2,999 | €6,654 | +€3,655 | +121.9% |
| Recurring financial charges | 65 | €2,999 | €6,654 | +€3,655 | +121.9% |
| Profit (loss) for the period before taxes | 9903 | €57,310 | €61,230 | +€3,920 | +6.8% |
| Income taxes | 67/77 | €12,502 | €13,748 | +€1,247 | +10.0% |
| Profit (loss) for the period | 9904 | €44,809 | €47,482 | +€2,673 | +6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €44,809 | €47,482 | +€2,673 | +6.0% |
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 11 October 2026 via checked.be.