CIMCAL: what changed
Two fiscal 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.
CIMCAL
Largest movements
- Receivables within one year -€100,319
down €100,319 (-93.0%), from €107,823 to €7,504
of which Trade receivables: -€99,090
- Tangible fixed assets -€14,273
down €14,273 (-4.8%), from €296,406 to €282,133
of which Land and buildings: -€13,747
- Profit (loss) carried forward -€87,478
down €87,478 (-26.4%), from -€331,859 to -€419,337
- Other debts -€28,033
down €28,033 (-7.7%), from €365,949 to €337,916
- Write-downs +€42,979
up €42,979 (+124.6%), from €34,488 to €77,467
- Gross operating margin -€4,942
down €4,942 (-32.2%), from €15,324 to €10,382
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 | €406,033 | €291,212 | -€114,821 | -28.3% |
| Fixed assets | 21/28 | €296,956 | €282,683 | -€14,273 | -4.8% |
| Tangible fixed assets | 22/27 | €296,406 | €282,133 | -€14,273 | -4.8% |
| Land and buildings | 22 | €294,039 | €280,292 | -€13,747 | -4.7% |
| Plant, machinery and equipment | 23 | €2,367 | €1,841 | -€526 | -22.2% |
| Financial fixed assets | 28 | €550 | €550 | = | 0.0% |
| Current assets | 29/58 | €109,077 | €8,529 | -€100,548 | -92.2% |
| Amounts receivable within one year | 40/41 | €107,823 | €7,504 | -€100,319 | -93.0% |
| Trade receivables | 40 | €101,510 | €2,420 | -€99,090 | -97.6% |
| Other amounts receivable | 41 | €6,313 | €5,084 | -€1,229 | -19.5% |
| Cash at bank and in hand | 54/58 | €1,254 | €1,025 | -€229 | -18.3% |
| Total equity and liabilities | 10/49 | €406,033 | €291,212 | -€114,821 | -28.3% |
| Equity | 10/15 | €39,904 | -€47,574 | -€87,478 | |
| Contributions | 10/11 | €371,763 | €371,763 | = | 0.0% |
| Capital | 10 | €371,763 | €371,763 | = | 0.0% |
| Issued capital | 100 | €371,763 | €371,763 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€331,859 | -€419,337 | -€87,478 | -26.4% |
| Amounts payable | 17/49 | €366,129 | €338,786 | -€27,343 | -7.5% |
| Amounts payable within one year | 42/48 | €366,129 | €338,786 | -€27,343 | -7.5% |
| Trade debts | 44 | €180 | €870 | +€690 | +384.6% |
| Suppliers | 440/4 | €180 | €870 | +€690 | +384.6% |
| Other amounts payable | 47/48 | €365,949 | €337,916 | -€28,033 | -7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,416 | €14,273 | -€143 | -1.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €34,488 | €77,467 | +€42,979 | +124.6% |
| Other operating charges | 640/8 | €6,014 | €6,096 | +€82 | +1.4% |
| Gross operating margin | 9900 | €15,324 | €10,382 | -€4,942 | -32.2% |
| Operating profit (loss) | 9901 | -€39,594 | -€87,453 | -€47,859 | -120.9% |
| Financial charges | 65/66B | €35 | €25 | -€10 | -27.9% |
| Recurring financial charges | 65 | €35 | €25 | -€10 | -27.9% |
| Profit (loss) for the period before taxes | 9903 | -€39,628 | -€87,478 | -€47,850 | -120.7% |
| Profit (loss) for the period | 9904 | -€39,628 | -€87,478 | -€47,850 | -120.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€39,628 | -€87,478 | -€47,850 | -120.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.