CIMBOM: 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.
CIMBOM
Largest movements
- Receivables within one year +€11,997
new in 2025: €11,997
- Cash +€9,743
up €9,743 (+56.0%), from €17,387 to €27,130
mainly Net result for the year (+€14,364) and Depreciation (+€6,971)
- Intangible fixed assets -€1,500
down €1,500 (-33.3%), from €4,500 to €3,000
- Tangible fixed assets -€1,051
down €1,051 (-12.2%), from €8,641 to €7,590
of which Plant, machinery and equipment: -€694
- Stocks and contracts -€895
down €895 (-12.5%), from €7,150 to €6,255
- Profit (loss) carried forward +€14,364
up €14,364 (+77.0%), from €18,662 to €33,026
- Trade debts +€3,450
up €3,450 (+31.3%), from €11,025 to €14,475
- Other debts +€2,674
up €2,674 (+546%), from €490 to €3,164
- Tax, wage and social debts -€2,075
down €2,075 (-31.0%), from €6,700 to €4,625
of which Remuneration and social security: -€1,168
- Staff costs +€19,276
up €19,276 (+5,507%), from €350 to €19,626
- Gross operating margin +€17,597
up €17,597 (+61.1%), from €28,804 to €46,401
- Turnover +€14,347
up €14,347 (+6.8%), from €210,485 to €224,832
- Purchases and services -€3,419
down €3,419 (-1.9%), from €181,850 to €178,431
- Taxes -€3,160
down €3,160 (-69.0%), from €4,578 to €1,418
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 | €37,977 | €56,677 | +€18,700 | +49.2% |
| Fixed assets | 21/28 | €13,440 | €10,889 | -€2,551 | -19.0% |
| Intangible fixed assets | 21 | €4,500 | €3,000 | -€1,500 | -33.3% |
| Tangible fixed assets | 22/27 | €8,641 | €7,590 | -€1,051 | -12.2% |
| Plant, machinery and equipment | 23 | €6,130 | €5,436 | -€694 | -11.3% |
| Furniture and vehicles | 24 | €2,511 | €2,154 | -€357 | -14.2% |
| Financial fixed assets | 28 | €299 | €299 | = | 0.0% |
| Current assets | 29/58 | €24,537 | €45,788 | +€21,251 | +86.6% |
| Stocks and contracts in progress | 3 | €7,150 | €6,255 | -€895 | -12.5% |
| Stocks | 30/36 | €7,150 | €6,255 | -€895 | -12.5% |
| Amounts receivable within one year | 40/41 | - | €11,997 | +€11,997 | |
| Other amounts receivable | 41 | - | €11,997 | +€11,997 | |
| Cash at bank and in hand | 54/58 | €17,387 | €27,130 | +€9,743 | +56.0% |
| Deferred charges and accrued income | 490/1 | - | €406 | +€406 | |
| Total equity and liabilities | 10/49 | €37,977 | €56,677 | +€18,700 | +49.2% |
| Equity | 10/15 | €19,762 | €34,126 | +€14,364 | +72.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | €1,000 | = | 0.0% |
| Issued capital | 100 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,662 | €33,026 | +€14,364 | +77.0% |
| Amounts payable | 17/49 | €18,215 | €22,551 | +€4,336 | +23.8% |
| Amounts payable within one year | 42/48 | €18,215 | €22,264 | +€4,049 | +22.2% |
| Trade debts | 44 | €11,025 | €14,475 | +€3,450 | +31.3% |
| Suppliers | 440/4 | €11,025 | €14,475 | +€3,450 | +31.3% |
| Taxes, remuneration and social security | 45 | €6,700 | €4,625 | -€2,075 | -31.0% |
| Taxes | 450/3 | €4,867 | €3,960 | -€907 | -18.6% |
| Remuneration and social security | 454/9 | €1,833 | €665 | -€1,168 | -63.7% |
| Other amounts payable | 47/48 | €490 | €3,164 | +€2,674 | +546% |
| Accrued charges and deferred income | 492/3 | - | €287 | +€287 | |
| Turnover | 70 | €210,485 | €224,832 | +€14,347 | +6.8% |
| Non-recurring operating income | 76A | €169 | - | -€169 | |
| Goods, raw materials, services and sundry goods | 60/61 | €181,850 | €178,431 | -€3,419 | -1.9% |
| Remuneration, social security and pensions | 62 | €350 | €19,626 | +€19,276 | +5,507% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,428 | €6,971 | -€1,457 | -17.3% |
| Other operating charges | 640/8 | €1,243 | €3,320 | +€2,077 | +167% |
| Gross operating margin | 9900 | €28,804 | €46,401 | +€17,597 | +61.1% |
| Operating profit (loss) | 9901 | €18,783 | €16,484 | -€2,299 | -12.2% |
| Financial charges | 65/66B | €1,412 | €702 | -€710 | -50.3% |
| Recurring financial charges | 65 | €1,412 | €702 | -€710 | -50.3% |
| Profit (loss) for the period before taxes | 9903 | €17,371 | €15,782 | -€1,589 | -9.1% |
| Income taxes | 67/77 | €4,578 | €1,418 | -€3,160 | -69.0% |
| Profit (loss) for the period | 9904 | €12,793 | €14,364 | +€1,571 | +12.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,793 | €14,364 | +€1,571 | +12.3% |
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 14 October 2026 via checked.be.