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Cimind: 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.

What changed

Cimind

BE 0600.940.338
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€6,673
2024 · €7,799-€14,472
Equity
€84,303
2024 · €90,976-€6,673
Cash
€38,426
2024 · €48,791-€10,365
Balance sheet total
€88,177
2024 · €94,596-€6,419

Largest movements

2024 to 2025
Assets
  • Cash -€10,365

    down €10,365 (-21.2%), from €48,791 to €38,426

    mainly Receivables within one year (-€7,469) and Net result for the year (-€6,673)

  • Receivables within one year +€7,469

    up €7,469 (+28.6%), from €26,156 to €33,625

    of which Other amounts receivable: +€9,431

  • Tangible fixed assets -€3,523

    down €3,523 (-17.9%), from €19,649 to €16,126

    of which Furniture and vehicles: -€1,854

Equity and liabilities
  • Reserves -€3,860

    down €3,860 (-5.4%), from €71,960 to €68,100

  • Trade debts +€3,409

    new in 2025: €3,409

  • Tax, wage and social debts -€3,409

    no longer reported in 2025 (was €3,409)

  • Profit (loss) carried forward -€2,813

    down €2,813, from €416 to -€2,397

Income statement
  • Financial charges +€11,812

    up €11,812 (+304.4%), from €3,881 to €15,693

    of which Non-recurring financial charges: +€12,014

  • Gross operating margin -€6,899

    down €6,899 (-29.8%), from €23,149 to €16,250

  • Taxes -€5,664

    no longer reported in 2025 (was €5,664)

  • Turnover -€5,560

    down €5,560 (-4.4%), from €126,113 to €120,553

  • Other operating charges +€1,870

    up €1,870 (+94.1%), from €1,988 to €3,858

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €7,799
Gross operating margin -€6,899
Depreciation +€294
Other operating charges -€1,870
Financial income +€151
Financial charges -€11,812
Taxes +€5,664
Result 2025 -€6,673

Cash bridge derived

cash 2024 to 2025

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.

From operations -€10,365
Investment €0
Financing €0
Cash 2024 €48,791
Net result for the year -€6,673
Depreciation +€3,523
Receivables within one year -€7,469
Trade debts +€3,409
Tax, wage and social debts -€3,409
Other debts +€254
Cash 2025 €38,426
Every line side by side 38 lines
Line Code 2024 2025 Change %
Total assets 20/58 €94,596 €88,177 -€6,419 -6.8%
Fixed assets 21/28 €19,649 €16,126 -€3,523 -17.9%
Tangible fixed assets 22/27 €19,649 €16,126 -€3,523 -17.9%
Land and buildings 22 €14,122 €12,453 -€1,669 -11.8%
Furniture and vehicles 24 €5,527 €3,673 -€1,854 -33.5%
Current assets 29/58 €74,947 €72,051 -€2,896 -3.9%
Amounts receivable within one year 40/41 €26,156 €33,625 +€7,469 +28.6%
Trade receivables 40 €25,281 €23,319 -€1,962 -7.8%
Other amounts receivable 41 €875 €10,306 +€9,431 +1077.8%
Cash at bank and in hand 54/58 €48,791 €38,426 -€10,365 -21.2%
Total equity and liabilities 10/49 €94,596 €88,177 -€6,419 -6.8%
Equity 10/15 €90,976 €84,303 -€6,673 -7.3%
Contributions 10/11 €18,600 €18,600 = 0.0%
Reserves 13 €71,960 €68,100 -€3,860 -5.4%
Distributable reserves 133 €71,960 €68,100 -€3,860 -5.4%
Profit (loss) carried forward 14 €416 -€2,397 -€2,813
Amounts payable 17/49 €3,620 €3,874 +€254 +7.0%
Amounts payable within one year 42/48 €3,620 €3,874 +€254 +7.0%
Trade debts 44 - €3,409 +€3,409
Suppliers 440/4 - €3,409 +€3,409
Taxes, remuneration and social security 45 €3,409 - -€3,409
Taxes 450/3 €3,409 - -€3,409
Other amounts payable 47/48 €211 €465 +€254 +120.4%
Turnover 70 €126,113 €120,553 -€5,560 -4.4%
Goods, raw materials, services and sundry goods 60/61 €106,297 €107,200 +€903 +0.8%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €3,817 €3,523 -€294 -7.7%
Other operating charges 640/8 €1,988 €3,858 +€1,870 +94.1%
Gross operating margin 9900 €23,149 €16,250 -€6,899 -29.8%
Operating profit (loss) 9901 €17,344 €8,869 -€8,475 -48.9%
Financial income 75/76B - €151 +€151
Recurring financial income 75 - €151 +€151
Financial charges 65/66B €3,881 €15,693 +€11,812 +304.4%
Recurring financial charges 65 €2,932 €2,730 -€202 -6.9%
Non-recurring financial charges 66B €949 €12,963 +€12,014 +1266.0%
Profit (loss) for the period before taxes 9903 €13,463 -€6,673 -€20,136
Income taxes 67/77 €5,664 - -€5,664
Profit (loss) for the period 9904 €7,799 -€6,673 -€14,472
Profit (loss) for the period to be appropriated 9905 €7,799 -€6,673 -€14,472

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 29 September 2026 via checked.be.