CÎME: 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.
CÎME
Largest movements
- Stocks and contracts -€63,937
down €63,937 (-21.3%), from €299,659 to €235,723
- Cash +€51,023
up €51,023 (+36.9%), from €138,201 to €189,224
mainly Stocks and contracts (+€63,937) and Net result for the year (+€58,222)
- Intangible fixed assets +€20,889
new in 2025: €20,889
- Receivables within one year -€10,759
down €10,759 (-7.8%), from €137,276 to €126,517
of which Trade receivables: -€16,004
- Other debts +€37,706
up €37,706 (+75.6%), from €49,895 to €87,601
- Reserves -€33,967
down €33,967 (-8.3%), from €409,661 to €375,694
of which Distributable reserves: -€33,967
- Trade debts -€14,674
down €14,674 (-10.7%), from €137,671 to €122,997
- Tax, wage and social debts +€10,774
up €10,774 (+51.0%), from €21,118 to €31,891
of which Remuneration and social security: +€10,037
- Debts after one year -€10,481
down €10,481 (-3.1%), from €339,485 to €329,004
- Staff costs +€41,440
up €41,440 (+66.2%), from €62,615 to €104,055
- Taxes -€19,753
down €19,753 (-44.9%), from €43,954 to €24,201
- Gross operating margin -€9,927
down €9,927 (-4.0%), from €250,473 to €240,546
- Depreciation +€4,808
up €4,808 (+16.9%), from €28,443 to €33,251
- Other operating charges +€4,067
up €4,067 (+202.2%), from €2,012 to €6,079
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 | €1,047,556 | €1,045,251 | -€2,305 | -0.2% |
| Fixed assets | 21/28 | €472,419 | €493,787 | +€21,368 | +4.5% |
| Intangible fixed assets | 21 | - | €20,889 | +€20,889 | |
| Tangible fixed assets | 22/27 | €471,419 | €472,899 | +€1,479 | +0.3% |
| Land and buildings | 22 | €459,071 | €435,004 | -€24,067 | -5.2% |
| Plant, machinery and equipment | 23 | €7,235 | €4,364 | -€2,871 | -39.7% |
| Furniture and vehicles | 24 | €5,112 | €33,530 | +€28,417 | +555.8% |
| Financial fixed assets | 28 | €1,000 | - | -€1,000 | |
| Current assets | 29/58 | €575,137 | €551,464 | -€23,673 | -4.1% |
| Stocks and contracts in progress | 3 | €299,659 | €235,723 | -€63,937 | -21.3% |
| Stocks | 30/36 | €299,659 | €235,723 | -€63,937 | -21.3% |
| Amounts receivable within one year | 40/41 | €137,276 | €126,517 | -€10,759 | -7.8% |
| Trade receivables | 40 | €135,884 | €119,880 | -€16,004 | -11.8% |
| Other amounts receivable | 41 | €1,392 | €6,637 | +€5,245 | +376.8% |
| Cash at bank and in hand | 54/58 | €138,201 | €189,224 | +€51,023 | +36.9% |
| Total equity and liabilities | 10/49 | €1,047,556 | €1,045,251 | -€2,305 | -0.2% |
| Equity | 10/15 | €461,741 | €427,774 | -€33,967 | -7.4% |
| Contributions | 10/11 | €52,080 | €52,080 | = | 0.0% |
| Reserves | 13 | €409,661 | €375,694 | -€33,967 | -8.3% |
| Non-distributable reserves | 130/1 | €5,208 | €5,208 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,208 | €5,208 | = | 0.0% |
| Distributable reserves | 133 | €404,453 | €370,486 | -€33,967 | -8.4% |
| Amounts payable | 17/49 | €585,815 | €617,476 | +€31,662 | +5.4% |
| Amounts payable after more than one year | 17 | €339,485 | €329,004 | -€10,481 | -3.1% |
| Financial debts | 170/4 | €339,485 | €329,004 | -€10,481 | -3.1% |
| Amounts payable within one year | 42/48 | €244,940 | €287,274 | +€42,334 | +17.3% |
| Current portion of amounts payable after more than one year | 42 | €36,256 | €44,785 | +€8,529 | +23.5% |
| Trade debts | 44 | €137,671 | €122,997 | -€14,674 | -10.7% |
| Suppliers | 440/4 | €137,671 | €122,997 | -€14,674 | -10.7% |
| Taxes, remuneration and social security | 45 | €21,118 | €31,891 | +€10,774 | +51.0% |
| Taxes | 450/3 | €11,220 | €11,957 | +€737 | +6.6% |
| Remuneration and social security | 454/9 | €9,897 | €19,934 | +€10,037 | +101.4% |
| Other amounts payable | 47/48 | €49,895 | €87,601 | +€37,706 | +75.6% |
| Accrued charges and deferred income | 492/3 | €1,390 | €1,198 | -€192 | -13.8% |
| Remuneration, social security and pensions | 62 | €62,615 | €104,055 | +€41,440 | +66.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,443 | €33,251 | +€4,808 | +16.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,933 | €1,972 | -€961 | -32.8% |
| Other operating charges | 640/8 | €2,012 | €6,079 | +€4,067 | +202.2% |
| Gross operating margin | 9900 | €250,473 | €240,546 | -€9,927 | -4.0% |
| Operating profit (loss) | 9901 | €154,470 | €95,189 | -€59,280 | -38.4% |
| Financial income | 75/76B | €423 | €756 | +€333 | +78.7% |
| Recurring financial income | 75 | €423 | €756 | +€333 | +78.7% |
| Financial charges | 65/66B | €10,686 | €13,522 | +€2,836 | +26.5% |
| Recurring financial charges | 65 | €10,686 | €13,522 | +€2,836 | +26.5% |
| Profit (loss) for the period before taxes | 9903 | €144,206 | €82,423 | -€61,783 | -42.8% |
| Income taxes | 67/77 | €43,954 | €24,201 | -€19,753 | -44.9% |
| Profit (loss) for the period | 9904 | €100,253 | €58,222 | -€42,030 | -41.9% |
| Profit (loss) for the period to be appropriated | 9905 | €100,253 | €58,222 | -€42,030 | -41.9% |
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 8 October 2026 via checked.be.