CIMET: 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.
CIMET
Largest movements
- Receivables after one year +€26,063
up €26,063 (+17.2%), from €151,133 to €177,195
- Tangible fixed assets -€6,741
down €6,741 (-39.6%), from €17,018 to €10,278
of which Other tangible fixed assets: -€5,781
- Cash +€6,648
up €6,648 (+98.9%), from €6,721 to €13,369
mainly Other debts (+€57,166) and Net result for the year (+€47,274)
- Receivables within one year -€4,145
down €4,145 (-20.2%), from €20,476 to €16,331
- Other debts +€57,166
up €57,166 (+459.7%), from €12,435 to €69,601
- Reserves -€19,886
down €19,886 (-30.6%), from €65,016 to €45,130
- Accrued charges and deferred income -€15,410
down €15,410 (-15.5%), from €99,410 to €84,000
- Trade debts -€4,958
down €4,958 (-75.6%), from €6,557 to €1,600
- Tax, wage and social debts +€3,560
up €3,560 (+46.8%), from €7,601 to €11,160
- Gross operating margin +€46,254
up €46,254 (+339.7%), from €13,615 to €59,869
- Other operating charges -€13,191
down €13,191 (-94.3%), from €13,994 to €803
- Taxes +€4,499
up €4,499 (+1195.1%), from €376 to €4,876
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 | €196,844 | €219,176 | +€22,332 | +11.3% |
| Fixed assets | 21/28 | €17,018 | €10,278 | -€6,741 | -39.6% |
| Tangible fixed assets | 22/27 | €17,018 | €10,278 | -€6,741 | -39.6% |
| Plant, machinery and equipment | 23 | - | €2,338 | +€2,338 | |
| Furniture and vehicles | 24 | €3,297 | €0 | -€3,297 | -100.0% |
| Other tangible fixed assets | 26 | €13,722 | €7,940 | -€5,781 | -42.1% |
| Current assets | 29/58 | €179,826 | €208,898 | +€29,072 | +16.2% |
| Amounts receivable after more than one year | 29 | €151,133 | €177,195 | +€26,063 | +17.2% |
| Other amounts receivable | 291 | €151,133 | €177,195 | +€26,063 | +17.2% |
| Amounts receivable within one year | 40/41 | €20,476 | €16,331 | -€4,145 | -20.2% |
| Trade receivables | 40 | €20,476 | €16,331 | -€4,145 | -20.2% |
| Cash at bank and in hand | 54/58 | €6,721 | €13,369 | +€6,648 | +98.9% |
| Deferred charges and accrued income | 490/1 | €1,496 | €2,003 | +€506 | +33.8% |
| Total equity and liabilities | 10/49 | €196,844 | €219,176 | +€22,332 | +11.3% |
| Equity | 10/15 | €70,557 | €52,815 | -€17,742 | -25.1% |
| Contributions | 10/11 | €7,685 | €7,685 | = | 0.0% |
| Reserves | 13 | €65,016 | €45,130 | -€19,886 | -30.6% |
| Distributable reserves | 133 | €65,016 | €45,130 | -€19,886 | -30.6% |
| Profit (loss) carried forward | 14 | -€2,143 | €0 | +€2,143 | |
| Amounts payable | 17/49 | €126,287 | €166,361 | +€40,074 | +31.7% |
| Amounts payable within one year | 42/48 | €26,877 | €82,361 | +€55,484 | +206.4% |
| Trade debts | 44 | €6,557 | €1,600 | -€4,958 | -75.6% |
| Suppliers | 440/4 | €6,557 | €1,600 | -€4,958 | -75.6% |
| Advances received on contracts in progress | 46 | €284 | €0 | -€284 | -100.0% |
| Taxes, remuneration and social security | 45 | €7,601 | €11,160 | +€3,560 | +46.8% |
| Taxes | 450/3 | €7,601 | €11,160 | +€3,560 | +46.8% |
| Other amounts payable | 47/48 | €12,435 | €69,601 | +€57,166 | +459.7% |
| Accrued charges and deferred income | 492/3 | €99,410 | €84,000 | -€15,410 | -15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,200 | €6,034 | -€167 | -2.7% |
| Other operating charges | 640/8 | €13,994 | €803 | -€13,191 | -94.3% |
| Non-recurring operating charges | 66A | - | €2,305 | +€2,305 | |
| Gross operating margin | 9900 | €13,615 | €59,869 | +€46,254 | +339.7% |
| Operating profit (loss) | 9901 | -€6,579 | €50,727 | +€57,306 | |
| Financial income | 75/76B | €1,981 | €2,457 | +€475 | +24.0% |
| Recurring financial income | 75 | €1,981 | €2,457 | +€475 | +24.0% |
| Financial charges | 65/66B | €1,212 | €1,035 | -€177 | -14.6% |
| Recurring financial charges | 65 | €1,212 | €1,035 | -€177 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,809 | €52,149 | +€57,959 | |
| Income taxes | 67/77 | €376 | €4,876 | +€4,499 | +1195.1% |
| Profit (loss) for the period | 9904 | -€6,186 | €47,274 | +€53,460 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,186 | €47,274 | +€53,460 |
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 8 October 2026 via checked.be.