CIMA HOUSE: 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 HOUSE
Largest movements
- Tangible fixed assets +€330,348
up €330,348 (+60.1%), from €550,000 to €880,348
- Receivables within one year +€24,025
new in 2025: €24,025
- Debts after one year +€372,504
up €372,504 (+88.7%), from €420,000 to €792,504
- Trade debts +€77,323
new in 2025: €77,323
- Profit (loss) carried forward -€65,415
down €65,415 (-37.9%), from -€172,559 to -€237,974
- Other debts -€30,250
down €30,250 (-10.0%), from €302,998 to €272,748
- Depreciation -€67,983
down €67,983 (-96.3%), from €70,600 to €2,617
- Gross operating margin +€29,082
up €29,082 (+40.3%), from -€72,114 to -€43,032
- Other operating charges -€13,962
down €13,962 (-89.4%), from €15,622 to €1,660
- Financial charges +€3,883
up €3,883 (+27.3%), from €14,224 to €18,106
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 | €560,439 | €914,601 | +€354,162 | +63.2% |
| Fixed assets | 21/28 | €550,000 | €880,348 | +€330,348 | +60.1% |
| Tangible fixed assets | 22/27 | €550,000 | €880,348 | +€330,348 | +60.1% |
| Land and buildings | 22 | €550,000 | €880,348 | +€330,348 | +60.1% |
| Current assets | 29/58 | €10,439 | €34,253 | +€23,815 | +228% |
| Amounts receivable within one year | 40/41 | - | €24,025 | +€24,025 | |
| Other amounts receivable | 41 | - | €24,025 | +€24,025 | |
| Cash at bank and in hand | 54/58 | €10,439 | €10,228 | -€211 | -2.0% |
| Total equity and liabilities | 10/49 | €560,439 | €914,601 | +€354,162 | +63.2% |
| Equity | 10/15 | -€162,559 | -€227,974 | -€65,415 | -40.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€172,559 | -€237,974 | -€65,415 | -37.9% |
| Amounts payable | 17/49 | €722,998 | €1,142,575 | +€419,577 | +58.0% |
| Amounts payable after more than one year | 17 | €420,000 | €792,504 | +€372,504 | +88.7% |
| Financial debts | 170/4 | €420,000 | €792,504 | +€372,504 | +88.7% |
| Amounts payable within one year | 42/48 | €302,998 | €350,071 | +€47,073 | +15.5% |
| Trade debts | 44 | - | €77,323 | +€77,323 | |
| Suppliers | 440/4 | - | €77,323 | +€77,323 | |
| Other amounts payable | 47/48 | €302,998 | €272,748 | -€30,250 | -10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,600 | €2,617 | -€67,983 | -96.3% |
| Other operating charges | 640/8 | €15,622 | €1,660 | -€13,962 | -89.4% |
| Gross operating margin | 9900 | -€72,114 | -€43,032 | +€29,082 | +40.3% |
| Operating profit (loss) | 9901 | -€158,335 | -€47,308 | +€111,027 | +70.1% |
| Financial charges | 65/66B | €14,224 | €18,106 | +€3,883 | +27.3% |
| Recurring financial charges | 65 | €14,224 | €18,106 | +€3,883 | +27.3% |
| Profit (loss) for the period before taxes | 9903 | -€172,559 | -€65,415 | +€107,144 | +62.1% |
| Profit (loss) for the period | 9904 | -€172,559 | -€65,415 | +€107,144 | +62.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€172,559 | -€65,415 | +€107,144 | +62.1% |
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 13 October 2026 via checked.be.