CIMEO: 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.
CIMEO
Largest movements
- Tangible fixed assets -€20,107
down €20,107 (-4.3%), from €462,912 to €442,805
of which Land and buildings: -€13,910
- Debts after one year -€24,761
down €24,761 (-6.8%), from €363,187 to €338,426
- Profit (loss) carried forward +€21,021
up €21,021 (+28.0%), from -€74,990 to -€53,969
- Trade debts -€10,233
down €10,233 (-85.0%), from €12,041 to €1,808
- Gross operating margin +€3,618
up €3,618 (+7.2%), from €50,337 to €53,956
- Financial charges -€3,124
down €3,124 (-22.0%), from €14,202 to €11,078
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 | €463,088 | €445,484 | -€17,605 | -3.8% |
| Fixed assets | 21/28 | €462,912 | €442,805 | -€20,107 | -4.3% |
| Tangible fixed assets | 22/27 | €462,912 | €442,805 | -€20,107 | -4.3% |
| Land and buildings | 22 | €408,571 | €394,661 | -€13,910 | -3.4% |
| Plant, machinery and equipment | 23 | €54,341 | €48,144 | -€6,197 | -11.4% |
| Current assets | 29/58 | €176 | €2,678 | +€2,502 | +1419.5% |
| Amounts receivable within one year | 40/41 | €176 | - | -€176 | |
| Trade receivables | 40 | €176 | - | -€176 | |
| Cash at bank and in hand | 54/58 | - | €2,678 | +€2,678 | |
| Total equity and liabilities | 10/49 | €463,088 | €445,484 | -€17,605 | -3.8% |
| Equity | 10/15 | -€54,990 | -€33,969 | +€21,021 | +38.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€74,990 | -€53,969 | +€21,021 | +28.0% |
| Amounts payable | 17/49 | €518,078 | €479,453 | -€38,626 | -7.5% |
| Amounts payable after more than one year | 17 | €363,187 | €338,426 | -€24,761 | -6.8% |
| Financial debts | 170/4 | €363,187 | €338,426 | -€24,761 | -6.8% |
| Amounts payable within one year | 42/48 | €154,607 | €141,027 | -€13,580 | -8.8% |
| Current portion of amounts payable after more than one year | 42 | €36,767 | €38,928 | +€2,161 | +5.9% |
| Financial debts | 43 | €2,588 | - | -€2,588 | |
| Credit institutions | 430/8 | €2,588 | - | -€2,588 | |
| Trade debts | 44 | €12,041 | €1,808 | -€10,233 | -85.0% |
| Suppliers | 440/4 | €12,041 | €1,808 | -€10,233 | -85.0% |
| Taxes, remuneration and social security | 45 | €587 | €1,216 | +€630 | +107.3% |
| Taxes | 450/3 | €587 | €1,216 | +€630 | +107.3% |
| Other amounts payable | 47/48 | €102,625 | €99,075 | -€3,550 | -3.5% |
| Accrued charges and deferred income | 492/3 | €285 | - | -€285 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,975 | €20,107 | +€131 | +0.7% |
| Other operating charges | 640/8 | €1,914 | €1,750 | -€164 | -8.6% |
| Gross operating margin | 9900 | €50,337 | €53,956 | +€3,618 | +7.2% |
| Operating profit (loss) | 9901 | €28,448 | €32,099 | +€3,651 | +12.8% |
| Financial charges | 65/66B | €14,202 | €11,078 | -€3,124 | -22.0% |
| Recurring financial charges | 65 | €14,202 | €11,078 | -€3,124 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €14,246 | €21,021 | +€6,775 | +47.6% |
| Profit (loss) for the period | 9904 | €14,246 | €21,021 | +€6,775 | +47.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,246 | €21,021 | +€6,775 | +47.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.