CIMACOM: 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.
CIMACOM
Largest movements
- Tangible fixed assets -€57,122
down €57,122 (-26.4%), from €216,782 to €159,659
of which Furniture and vehicles: -€42,022
- Receivables within one year +€39,619
up €39,619 (+91.2%), from €43,453 to €83,072
of which Trade receivables: +€35,383
- Cash -€25,705
down €25,705 (-32.4%), from €79,258 to €53,553
mainly Receivables within one year (-€39,619) and Current investments (-€20,000)
- Current investments +€20,000
up €20,000 (+322%), from €6,204 to €26,204
- Deferred charges and accrued income -€16,624
down €16,624 (-84.6%), from €19,651 to €3,027
- Profit (loss) carried forward -€18,526
down €18,526 (-10.8%), from €171,479 to €152,954
- Debts after one year -€11,247
down €11,247 (-37.1%), from €30,336 to €19,090
- Advances received -€4,787
no longer reported in 2025 (was €4,787)
- Depreciation -€20,565
down €20,565 (-27.3%), from €75,318 to €54,753
- Gross operating margin +€6,899
up €6,899 (+8.6%), from €80,289 to €87,188
- Staff costs +€993
up €993 (+148%), from €670 to €1,663
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 | €365,348 | €325,516 | -€39,832 | -10.9% |
| Fixed assets | 21/28 | €216,782 | €159,659 | -€57,122 | -26.4% |
| Tangible fixed assets | 22/27 | €216,782 | €159,659 | -€57,122 | -26.4% |
| Land and buildings | 22 | €134,837 | €116,711 | -€18,126 | -13.4% |
| Plant, machinery and equipment | 23 | €3,241 | €6,267 | +€3,026 | +93.4% |
| Furniture and vehicles | 24 | €78,704 | €36,681 | -€42,022 | -53.4% |
| Current assets | 29/58 | €148,566 | €165,856 | +€17,290 | +11.6% |
| Amounts receivable within one year | 40/41 | €43,453 | €83,072 | +€39,619 | +91.2% |
| Trade receivables | 40 | - | €35,383 | +€35,383 | |
| Other amounts receivable | 41 | €43,453 | €47,689 | +€4,236 | +9.7% |
| Current investments | 50/53 | €6,204 | €26,204 | +€20,000 | +322% |
| Cash at bank and in hand | 54/58 | €79,258 | €53,553 | -€25,705 | -32.4% |
| Deferred charges and accrued income | 490/1 | €19,651 | €3,027 | -€16,624 | -84.6% |
| Total equity and liabilities | 10/49 | €365,348 | €325,516 | -€39,832 | -10.9% |
| Equity | 10/15 | €286,642 | €268,116 | -€18,526 | -6.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €96,563 | €96,563 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €93,563 | €93,563 | = | 0.0% |
| Profit (loss) carried forward | 14 | €171,479 | €152,954 | -€18,526 | -10.8% |
| Amounts payable | 17/49 | €78,706 | €57,400 | -€21,306 | -27.1% |
| Amounts payable after more than one year | 17 | €30,336 | €19,090 | -€11,247 | -37.1% |
| Financial debts | 170/4 | €30,336 | €19,090 | -€11,247 | -37.1% |
| Amounts payable within one year | 42/48 | €48,370 | €38,310 | -€10,060 | -20.8% |
| Current portion of amounts payable after more than one year | 42 | €30,999 | €31,247 | +€248 | +0.8% |
| Trade debts | 44 | €5,999 | €2,779 | -€3,219 | -53.7% |
| Suppliers | 440/4 | €5,999 | €2,779 | -€3,219 | -53.7% |
| Advances received on contracts in progress | 46 | €4,787 | - | -€4,787 | |
| Taxes, remuneration and social security | 45 | €6,586 | €4,284 | -€2,302 | -34.9% |
| Taxes | 450/3 | €6,586 | €4,284 | -€2,302 | -34.9% |
| Non-recurring operating income | 76A | - | €6,074 | +€6,074 | |
| Remuneration, social security and pensions | 62 | €670 | €1,663 | +€993 | +148% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,318 | €54,753 | -€20,565 | -27.3% |
| Other operating charges | 640/8 | €2,717 | €2,630 | -€87 | -3.2% |
| Non-recurring operating charges | 66A | - | €36,694 | +€36,694 | |
| Gross operating margin | 9900 | €80,289 | €87,188 | +€6,899 | +8.6% |
| Operating profit (loss) | 9901 | €1,584 | -€8,552 | -€10,136 | |
| Financial income | 75/76B | €2,654 | €2,513 | -€142 | -5.3% |
| Recurring financial income | 75 | €2,654 | €2,513 | -€142 | -5.3% |
| Financial charges | 65/66B | €1,311 | €1,059 | -€252 | -19.2% |
| Recurring financial charges | 65 | €1,311 | €1,059 | -€252 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | €2,927 | -€7,098 | -€10,025 | |
| Income taxes | 67/77 | €528 | €428 | -€101 | -19.0% |
| Profit (loss) for the period | 9904 | €2,399 | -€7,526 | -€9,924 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,399 | -€7,526 | -€9,924 |
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 18 October 2026 via checked.be.