CiMCt: 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.
CiMCt
Largest movements
- Cash -€96,561
down €96,561 (-58.5%), from €165,192 to €68,631
mainly Other debts (-€138,020) and Tax, wage and social debts (-€8,117)
- Tangible fixed assets -€11,660
down €11,660 (-60.7%), from €19,205 to €7,545
of which Furniture and vehicles: -€11,947
- Other debts -€138,020
down €138,020 (-100.0%), from €138,020 to €0
- Reserves +€48,166
up €48,166 (+181.6%), from €26,527 to €74,694
- Tax, wage and social debts -€8,117
down €8,117 (-37.8%), from €21,495 to €13,378
- Current portion of long-term debt -€5,174
down €5,174 (-58.0%), from €8,922 to €3,748
- Debts after one year -€3,748
down €3,748 (-100.0%), from €3,748 to €0
- Gross operating margin +€5,250
up €5,250 (+7.7%), from €68,327 to €73,577
- Taxes +€1,653
up €1,653 (+14.6%), from €11,308 to €12,960
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €201,156 | €93,960 | -€107,196 | -53.3% |
| Fixed assets | 21/28 | €19,205 | €7,545 | -€11,660 | -60.7% |
| Tangible fixed assets | 22/27 | €19,205 | €7,545 | -€11,660 | -60.7% |
| Plant, machinery and equipment | 23 | - | €412 | +€412 | |
| Furniture and vehicles | 24 | €18,974 | €7,027 | -€11,947 | -63.0% |
| Other tangible fixed assets | 26 | €231 | €107 | -€125 | -53.8% |
| Current assets | 29/58 | €181,951 | €86,415 | -€95,536 | -52.5% |
| Stocks and contracts in progress | 3 | €0 | €69 | +€69 | |
| Stocks | 30/36 | €0 | €69 | +€69 | |
| Amounts receivable within one year | 40/41 | €15,471 | €16,379 | +€908 | +5.9% |
| Trade receivables | 40 | €15,471 | €15,779 | +€308 | +2.0% |
| Other amounts receivable | 41 | €0 | €600 | +€600 | |
| Cash at bank and in hand | 54/58 | €165,192 | €68,631 | -€96,561 | -58.5% |
| Deferred charges and accrued income | 490/1 | €1,289 | €1,336 | +€48 | +3.7% |
| Total equity and liabilities | 10/49 | €201,156 | €93,960 | -€107,196 | -53.3% |
| Equity | 10/15 | €28,027 | €76,194 | +€48,166 | +171.9% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €26,527 | €74,694 | +€48,166 | +181.6% |
| Distributable reserves | 133 | €26,527 | €74,694 | +€48,166 | +181.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €173,129 | €17,767 | -€155,362 | -89.7% |
| Amounts payable after more than one year | 17 | €3,748 | €0 | -€3,748 | -100.0% |
| Financial debts | 170/4 | €3,748 | €0 | -€3,748 | -100.0% |
| Amounts payable within one year | 42/48 | €169,381 | €17,761 | -€151,620 | -89.5% |
| Current portion of amounts payable after more than one year | 42 | €8,922 | €3,748 | -€5,174 | -58.0% |
| Trade debts | 44 | €944 | €636 | -€308 | -32.7% |
| Suppliers | 440/4 | €944 | €636 | -€308 | -32.7% |
| Taxes, remuneration and social security | 45 | €21,495 | €13,378 | -€8,117 | -37.8% |
| Taxes | 450/3 | €21,495 | €13,378 | -€8,117 | -37.8% |
| Other amounts payable | 47/48 | €138,020 | €0 | -€138,020 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €5 | +€5 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,144 | €12,048 | -€96 | -0.8% |
| Other operating charges | 640/8 | €1,414 | €810 | -€604 | -42.7% |
| Non-recurring operating charges | 66A | €1,353 | €24 | -€1,329 | -98.2% |
| Gross operating margin | 9900 | €68,327 | €73,577 | +€5,250 | +7.7% |
| Operating profit (loss) | 9901 | €53,416 | €60,695 | +€7,279 | +13.6% |
| Financial income | 75/76B | €0 | €601 | +€601 | |
| Recurring financial income | 75 | €0 | €601 | +€601 | |
| Financial charges | 65/66B | €333 | €168 | -€165 | -49.5% |
| Recurring financial charges | 65 | €333 | €168 | -€165 | -49.5% |
| Profit (loss) for the period before taxes | 9903 | €53,083 | €61,127 | +€8,044 | +15.2% |
| Income taxes | 67/77 | €11,308 | €12,960 | +€1,653 | +14.6% |
| Profit (loss) for the period | 9904 | €41,775 | €48,166 | +€6,392 | +15.3% |
| Profit (loss) for the period to be appropriated | 9905 | €41,775 | €48,166 | +€6,392 | +15.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.