CIMLAP: 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.
CIMLAP
Largest movements
- Cash +€12,495
up €12,495 (+1420.3%), from €880 to €13,375
mainly Net result for the year (+€18,856) and Tax, wage and social debts (+€11,386)
- Current investments +€6,500
up €6,500 (+10.8%), from €60,005 to €66,504
- Receivables within one year -€4,335
down €4,335 (-21.3%), from €20,338 to €16,003
of which Trade receivables: -€2,767
- Deferred charges and accrued income -€3,312
no longer reported in 2023 (was €3,312)
- Reserves +€18,856
up €18,856 (+42.3%), from €44,589 to €63,445
- Other debts -€14,811
no longer reported in 2023 (was €14,811)
- Tax, wage and social debts +€11,386
up €11,386 (+96.6%), from €11,790 to €23,175
of which Taxes: +€5,770
- Trade debts -€7,134
down €7,134 (-61.9%), from €11,529 to €4,395
- Accrued charges and deferred income +€2,456
up €2,456 (+510.1%), from €481 to €2,937
- Gross operating margin -€10,505
down €10,505 (-32.8%), from €32,030 to €21,525
- Taxes -€8,122
down €8,122, from €6,380 to -€1,741
- Financial charges -€691
down €691 (-43.0%), from €1,609 to €918
- Depreciation -€518
down €518 (-20.3%), from €2,548 to €2,029
- Other operating charges +€411
up €411 (+39.0%), from €1,052 to €1,463
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €89,399 | €100,152 | +€10,753 | +12.0% |
| Fixed assets | 21/28 | €4,865 | €4,270 | -€595 | -12.2% |
| Tangible fixed assets | 22/27 | €4,865 | €4,270 | -€595 | -12.2% |
| Furniture and vehicles | 24 | €3,036 | €2,643 | -€393 | -13.0% |
| Other tangible fixed assets | 26 | €1,829 | €1,627 | -€202 | -11.0% |
| Current assets | 29/58 | €84,534 | €95,882 | +€11,348 | +13.4% |
| Amounts receivable within one year | 40/41 | €20,338 | €16,003 | -€4,335 | -21.3% |
| Trade receivables | 40 | €12,667 | €9,900 | -€2,767 | -21.8% |
| Other amounts receivable | 41 | €7,671 | €6,103 | -€1,568 | -20.4% |
| Current investments | 50/53 | €60,005 | €66,504 | +€6,500 | +10.8% |
| Cash at bank and in hand | 54/58 | €880 | €13,375 | +€12,495 | +1420.3% |
| Deferred charges and accrued income | 490/1 | €3,312 | - | -€3,312 | |
| Total equity and liabilities | 10/49 | €89,399 | €100,152 | +€10,753 | +12.0% |
| Equity | 10/15 | €50,789 | €69,645 | +€18,856 | +37.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €44,589 | €63,445 | +€18,856 | +42.3% |
| Distributable reserves | 133 | €44,589 | €63,445 | +€18,856 | +42.3% |
| Amounts payable | 17/49 | €38,611 | €30,507 | -€8,104 | -21.0% |
| Amounts payable within one year | 42/48 | €38,130 | €27,570 | -€10,559 | -27.7% |
| Trade debts | 44 | €11,529 | €4,395 | -€7,134 | -61.9% |
| Suppliers | 440/4 | €11,529 | €4,395 | -€7,134 | -61.9% |
| Taxes, remuneration and social security | 45 | €11,790 | €23,175 | +€11,386 | +96.6% |
| Taxes | 450/3 | €10,708 | €16,477 | +€5,770 | +53.9% |
| Remuneration and social security | 454/9 | €1,082 | €6,698 | +€5,616 | +519.0% |
| Other amounts payable | 47/48 | €14,811 | - | -€14,811 | |
| Accrued charges and deferred income | 492/3 | €481 | €2,937 | +€2,456 | +510.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,548 | €2,029 | -€518 | -20.3% |
| Other operating charges | 640/8 | €1,052 | €1,463 | +€411 | +39.0% |
| Non-recurring operating charges | 66A | €1,043 | - | -€1,043 | |
| Gross operating margin | 9900 | €32,030 | €21,525 | -€10,505 | -32.8% |
| Operating profit (loss) | 9901 | €27,388 | €18,033 | -€9,355 | -34.2% |
| Financial charges | 65/66B | €1,609 | €918 | -€691 | -43.0% |
| Recurring financial charges | 65 | €1,609 | €918 | -€691 | -43.0% |
| Profit (loss) for the period before taxes | 9903 | €25,779 | €17,115 | -€8,664 | -33.6% |
| Income taxes | 67/77 | €6,380 | -€1,741 | -€8,122 | |
| Profit (loss) for the period | 9904 | €19,398 | €18,856 | -€542 | -2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €19,398 | €18,856 | -€542 | -2.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.