CIMENTA: 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.
CIMENTA
Largest movements
- Cash -€214,008
down €214,008 (-83.9%), from €255,138 to €41,130
mainly Contributions, distributions and other (-€600,000) and Tax, wage and social debts (-€7,335)
- Receivables within one year -€157,117
down €157,117 (-9.7%), from €1.6m to €1.5m
of which Other amounts receivable: -€141,952
- Tangible fixed assets -€44,129
down €44,129 (-33.8%), from €130,398 to €86,269
of which Plant, machinery and equipment: -€38,641
- Stocks and contracts -€43,410
down €43,410 (-4.8%), from €897,192 to €853,781
- Reserves -€536,933
down €536,933 (-20.4%), from €2.6m to €2.1m
of which Distributable reserves: -€536,933
- Trade debts +€86,927
up €86,927 (+88.0%), from €98,748 to €185,675
- Gross operating margin -€92,305
down €92,305 (-15.6%), from €592,826 to €500,521
- Financial income -€61,356
down €61,356 (-67.7%), from €90,664 to €29,308
- Taxes -€53,813
down €53,813 (-71.4%), from €75,405 to €21,591
- Staff costs +€52,065
up €52,065 (+16.9%), from €307,558 to €359,622
- Other operating charges +€6,717
up €6,717 (+37.0%), from €18,156 to €24,873
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,903,721 | €2,444,380 | -€459,341 | -15.8% |
| Fixed assets | 21/28 | €130,398 | €86,269 | -€44,129 | -33.8% |
| Tangible fixed assets | 22/27 | €130,398 | €86,269 | -€44,129 | -33.8% |
| Land and buildings | 22 | €1,660 | €1,389 | -€271 | -16.3% |
| Plant, machinery and equipment | 23 | €121,024 | €82,382 | -€38,641 | -31.9% |
| Furniture and vehicles | 24 | €7,714 | €2,498 | -€5,217 | -67.6% |
| Current assets | 29/58 | €2,773,322 | €2,358,111 | -€415,211 | -15.0% |
| Stocks and contracts in progress | 3 | €897,192 | €853,781 | -€43,410 | -4.8% |
| Stocks | 30/36 | €897,192 | €853,781 | -€43,410 | -4.8% |
| Amounts receivable within one year | 40/41 | €1,616,625 | €1,459,508 | -€157,117 | -9.7% |
| Trade receivables | 40 | €16,172 | €1,008 | -€15,164 | -93.8% |
| Other amounts receivable | 41 | €1,600,452 | €1,458,500 | -€141,952 | -8.9% |
| Cash at bank and in hand | 54/58 | €255,138 | €41,130 | -€214,008 | -83.9% |
| Deferred charges and accrued income | 490/1 | €4,368 | €3,691 | -€677 | -15.5% |
| Total equity and liabilities | 10/49 | €2,903,721 | €2,444,380 | -€459,341 | -15.8% |
| Equity | 10/15 | €2,750,892 | €2,213,959 | -€536,933 | -19.5% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Capital | 10 | €120,000 | €120,000 | = | 0.0% |
| Issued capital | 100 | €120,000 | €120,000 | = | 0.0% |
| Reserves | 13 | €2,630,892 | €2,093,959 | -€536,933 | -20.4% |
| Non-distributable reserves | 130/1 | €12,000 | €12,000 | = | 0.0% |
| Legal reserve | 130 | €12,000 | €12,000 | = | 0.0% |
| Distributable reserves | 133 | €2,618,892 | €2,081,959 | -€536,933 | -20.5% |
| Amounts payable | 17/49 | €152,829 | €230,421 | +€77,592 | +50.8% |
| Amounts payable within one year | 42/48 | €150,829 | €230,421 | +€79,592 | +52.8% |
| Trade debts | 44 | €98,748 | €185,675 | +€86,927 | +88.0% |
| Suppliers | 440/4 | €98,748 | €185,675 | +€86,927 | +88.0% |
| Taxes, remuneration and social security | 45 | €52,081 | €44,746 | -€7,335 | -14.1% |
| Taxes | 450/3 | €9,934 | €6,120 | -€3,815 | -38.4% |
| Remuneration and social security | 454/9 | €42,147 | €38,626 | -€3,520 | -8.4% |
| Accrued charges and deferred income | 492/3 | €2,000 | - | -€2,000 | |
| Non-recurring operating income | 76A | €0 | €34 | +€34 | |
| Remuneration, social security and pensions | 62 | €307,558 | €359,622 | +€52,065 | +16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,112 | €44,129 | -€983 | -2.2% |
| Other operating charges | 640/8 | €18,156 | €24,873 | +€6,717 | +37.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €592,826 | €500,521 | -€92,305 | -15.6% |
| Operating profit (loss) | 9901 | €222,000 | €71,896 | -€150,104 | -67.6% |
| Financial income | 75/76B | €90,664 | €29,308 | -€61,356 | -67.7% |
| Recurring financial income | 75 | €90,664 | €29,308 | -€61,356 | -67.7% |
| Financial charges | 65/66B | €16,197 | €16,545 | +€348 | +2.2% |
| Recurring financial charges | 65 | €16,197 | €16,545 | +€348 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | €296,467 | €84,659 | -€211,808 | -71.4% |
| Income taxes | 67/77 | €75,405 | €21,591 | -€53,813 | -71.4% |
| Profit (loss) for the period | 9904 | €221,062 | €63,067 | -€157,995 | -71.5% |
| Profit (loss) for the period to be appropriated | 9905 | €221,062 | €63,067 | -€157,995 | -71.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.