CIMMED: 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.
CIMMED
Largest movements
- Receivables within one year -€240,445
down €240,445 (-87.0%), from €276,270 to €35,825
of which Other amounts receivable: -€221,533
- Financial fixed assets +€195,000
up €195,000 (+17.2%), from €1.1m to €1.3m
- Deferred charges and accrued income +€89,917
up €89,917 (+299.5%), from €30,027 to €119,944
- Profit (loss) carried forward +€80,947
up €80,947 (+9.6%), from €841,873 to €922,820
- Debts after one year -€62,748
down €62,748 (-30.2%), from €207,595 to €144,848
- Gross operating margin -€30,738
down €30,738 (-30.9%), from €99,460 to €68,722
- Financial income +€18,651
up €18,651 (+39.4%), from €47,370 to €66,021
- Taxes -€11,074
down €11,074 (-35.3%), from €31,355 to €20,281
- Financial charges +€5,956
up €5,956 (+93.5%), from €6,373 to €12,329
- Depreciation -€2,973
down €2,973 (-14.1%), from €21,137 to €18,164
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 | €1,603,789 | €1,635,443 | +€31,654 | +2.0% |
| Fixed assets | 21/28 | €1,289,514 | €1,473,469 | +€183,955 | +14.3% |
| Tangible fixed assets | 22/27 | €157,414 | €146,369 | -€11,045 | -7.0% |
| Land and buildings | 22 | €117,151 | €106,298 | -€10,853 | -9.3% |
| Furniture and vehicles | 24 | €11,734 | €11,546 | -€189 | -1.6% |
| Other tangible fixed assets | 26 | €28,529 | €28,526 | -€3 | 0.0% |
| Financial fixed assets | 28 | €1,132,100 | €1,327,100 | +€195,000 | +17.2% |
| Current assets | 29/58 | €314,275 | €161,974 | -€152,301 | -48.5% |
| Amounts receivable within one year | 40/41 | €276,270 | €35,825 | -€240,445 | -87.0% |
| Trade receivables | 40 | €28,464 | €9,552 | -€18,912 | -66.4% |
| Other amounts receivable | 41 | €247,806 | €26,273 | -€221,533 | -89.4% |
| Cash at bank and in hand | 54/58 | €7,978 | €6,205 | -€1,773 | -22.2% |
| Deferred charges and accrued income | 490/1 | €30,027 | €119,944 | +€89,917 | +299.5% |
| Total equity and liabilities | 10/49 | €1,603,789 | €1,635,443 | +€31,654 | +2.0% |
| Equity | 10/15 | €1,061,873 | €1,142,820 | +€80,947 | +7.6% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €841,873 | €922,820 | +€80,947 | +9.6% |
| Amounts payable | 17/49 | €541,916 | €492,623 | -€49,292 | -9.1% |
| Amounts payable after more than one year | 17 | €207,595 | €144,848 | -€62,748 | -30.2% |
| Financial debts | 170/4 | €207,595 | €144,848 | -€62,748 | -30.2% |
| Amounts payable within one year | 42/48 | €331,249 | €344,965 | +€13,716 | +4.1% |
| Current portion of amounts payable after more than one year | 42 | €12,594 | €12,748 | +€154 | +1.2% |
| Financial debts | 43 | €46,500 | €48,000 | +€1,500 | +3.2% |
| Credit institutions | 430/8 | €46,500 | €48,000 | +€1,500 | +3.2% |
| Trade debts | 44 | €1,702 | €1,065 | -€637 | -37.4% |
| Suppliers | 440/4 | €1,702 | €1,065 | -€637 | -37.4% |
| Taxes, remuneration and social security | 45 | €17,615 | €15,301 | -€2,315 | -13.1% |
| Taxes | 450/3 | €17,615 | €15,301 | -€2,315 | -13.1% |
| Other amounts payable | 47/48 | €252,838 | €267,851 | +€15,014 | +5.9% |
| Accrued charges and deferred income | 492/3 | €3,071 | €2,811 | -€260 | -8.5% |
| Non-recurring operating income | 76A | - | €24,016 | +€24,016 | |
| Remuneration, social security and pensions | 62 | €163 | €84 | -€79 | -48.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,137 | €18,164 | -€2,973 | -14.1% |
| Other operating charges | 640/8 | €3,283 | €2,936 | -€347 | -10.6% |
| Gross operating margin | 9900 | €99,460 | €68,722 | -€30,738 | -30.9% |
| Operating profit (loss) | 9901 | €74,876 | €47,536 | -€27,339 | -36.5% |
| Financial income | 75/76B | €47,370 | €66,021 | +€18,651 | +39.4% |
| Recurring financial income | 75 | €47,370 | €66,021 | +€18,651 | +39.4% |
| Financial charges | 65/66B | €6,373 | €12,329 | +€5,956 | +93.5% |
| Recurring financial charges | 65 | €6,373 | €12,329 | +€5,956 | +93.5% |
| Profit (loss) for the period before taxes | 9903 | €115,873 | €101,228 | -€14,645 | -12.6% |
| Income taxes | 67/77 | €31,355 | €20,281 | -€11,074 | -35.3% |
| Profit (loss) for the period | 9904 | €84,518 | €80,947 | -€3,571 | -4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €84,518 | €80,947 | -€3,571 | -4.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.