CIMIMMO: what changed
Two financial 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.
CIMIMMO
Largest movements
- Cash +€22,487
up €22,487 (+168%), from €13,383 to €35,871
mainly Receivables within one year (+€15,784) and Net result for the year (+€11,886)
- Receivables within one year -€15,784
down €15,784 (-99.2%), from €15,904 to €120
of which Trade receivables: -€14,450
- Tangible fixed assets -€15,017
down €15,017 (-71.4%), from €21,021 to €6,003
of which Furniture and vehicles: -€14,630
- Trade debts -€19,960
down €19,960 (-86.4%), from €23,093 to €3,132
- Other debts +€8,034
new in 2025: €8,034
- Tax, wage and social debts +€4,444
up €4,444 (+241%), from €1,842 to €6,285
of which Taxes: +€3,325
- Current portion of long-term debt -€3,938
down €3,938 (-82.7%), from €4,761 to €823
- Profit (loss) carried forward +€3,886
up €3,886 (+27.1%), from €14,327 to €18,213
- Gross operating margin +€18,640
up €18,640 (+147%), from €12,689 to €31,329
- Depreciation -€8,879
down €8,879 (-59.0%), from €15,057 to €6,179
- Staff costs +€7,679
new in 2025: €7,679
- Taxes +€2,258
up €2,258 (+791%), from €286 to €2,544
- Other operating charges +€853
up €853 (+46.4%), from €1,838 to €2,691
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.
Derived cash bridge
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 | €51,343 | €42,985 | -€8,358 | -16.3% |
| Fixed assets | 21/28 | €21,021 | €6,003 | -€15,017 | -71.4% |
| Tangible fixed assets | 22/27 | €21,021 | €6,003 | -€15,017 | -71.4% |
| Plant, machinery and equipment | 23 | €2,263 | €1,876 | -€387 | -17.1% |
| Furniture and vehicles | 24 | €18,758 | €4,127 | -€14,630 | -78.0% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €30,322 | €36,981 | +€6,660 | +22.0% |
| Amounts receivable within one year | 40/41 | €15,904 | €120 | -€15,784 | -99.2% |
| Trade receivables | 40 | €14,450 | €0 | -€14,450 | -100% |
| Other amounts receivable | 41 | €1,454 | €120 | -€1,334 | -91.8% |
| Cash at bank and in hand | 54/58 | €13,383 | €35,871 | +€22,487 | +168% |
| Deferred charges and accrued income | 490/1 | €1,034 | €991 | -€43 | -4.2% |
| Total equity and liabilities | 10/49 | €51,343 | €42,985 | -€8,358 | -16.3% |
| Equity | 10/15 | €20,824 | €24,710 | +€3,886 | +18.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €298 | €298 | = | 0.0% |
| Non-distributable reserves | 130/1 | €298 | €298 | = | 0.0% |
| Reserves not available under the articles | 1311 | €298 | €298 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,327 | €18,213 | +€3,886 | +27.1% |
| Amounts payable | 17/49 | €30,518 | €18,274 | -€12,244 | -40.1% |
| Amounts payable after more than one year | 17 | €823 | €0 | -€823 | -100% |
| Financial debts | 170/4 | €823 | €0 | -€823 | -100% |
| Amounts payable within one year | 42/48 | €29,695 | €18,274 | -€11,421 | -38.5% |
| Current portion of amounts payable after more than one year | 42 | €4,761 | €823 | -€3,938 | -82.7% |
| Trade debts | 44 | €23,093 | €3,132 | -€19,960 | -86.4% |
| Suppliers | 440/4 | €23,093 | €3,132 | -€19,960 | -86.4% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €1,842 | €6,285 | +€4,444 | +241% |
| Taxes | 450/3 | €1,842 | €5,167 | +€3,325 | +181% |
| Remuneration and social security | 454/9 | €0 | €1,118 | +€1,118 | |
| Other amounts payable | 47/48 | - | €8,034 | +€8,034 | |
| Remuneration, social security and pensions | 62 | - | €7,679 | +€7,679 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,057 | €6,179 | -€8,879 | -59.0% |
| Other operating charges | 640/8 | €1,838 | €2,691 | +€853 | +46.4% |
| Gross operating margin | 9900 | €12,689 | €31,329 | +€18,640 | +147% |
| Operating profit (loss) | 9901 | -€4,207 | €14,780 | +€18,987 | |
| Financial charges | 65/66B | €654 | €350 | -€304 | -46.5% |
| Recurring financial charges | 65 | €654 | €350 | -€304 | -46.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,861 | €14,430 | +€19,290 | |
| Income taxes | 67/77 | €286 | €2,544 | +€2,258 | +791% |
| Profit (loss) for the period | 9904 | -€5,146 | €11,886 | +€17,032 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,146 | €11,886 | +€17,032 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.