CIMMEX: 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.
What changed
CIMMEX
NACE 69.209, Other tax advisory services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€61,061
2024 · -€50,153-€10,908
Equity
€168,582
2024 · €229,643-€61,061
Cash
€336
2024 · €334+€2
Balance sheet total
€2.6m
2024 · €2.5m+€53,861
Largest movements
Assets
- Tangible fixed assets +€37,270
up €37,270 (+1.6%), from €2.3m to €2.3m
of which Furniture and vehicles: +€55,188
Equity and liabilities
- Other debts +€154,284
up €154,284 (+13.9%), from €1.1m to €1.3m
- Profit (loss) carried forward -€60,673
down €60,673 (-15.6%), from -€389,500 to -€450,173
- Debts after one year -€27,500
down €27,500 (-5.5%), from €501,875 to €474,375
Income statement
- Financial charges +€10,335
up €10,335 (+18.0%), from €57,291 to €67,627
- Other operating charges +€2,151
up €2,151 (+34.7%), from €6,200 to €8,351
- Gross operating margin +€958
up €958 (+1.4%), from €67,759 to €68,716
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.
Result 2024
-€50,153
Gross operating margin
+€958
Depreciation
+€524
Other operating charges
-€2,151
Financial income
+€1
Financial charges
-€10,335
Taxes
+€96
Result 2025
-€61,061
raises the resultlowers the result
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.
From operations
+€120,890
Investment
-€90,643
Financing
-€30,246
Cash 2024
€334
From operations (derived)
+€120,890
Net result for the year
-€61,061
Depreciation
+€53,373
Receivables within one year
-€11,621
Deferred charges and accrued income
-€4,968
Provisions
-€129
Trade debts
-€4,125
Tax, wage and social debts
-€1,819
Other debts
+€154,284
Accrued charges and deferred income
-€3,044
Investment (derived)
-€90,643
Investment in fixed assets (net)
-€90,643
Financing
-€30,246
Debts after one year
-€27,500
Short-term financial debts
-€2,746
Cash 2025
€336
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,535,783 | €2,589,644 | +€53,861 | +2.1% |
| Fixed assets | 21/28 | €2,265,835 | €2,303,105 | +€37,270 | +1.6% |
| Tangible fixed assets | 22/27 | €2,265,770 | €2,303,040 | +€37,270 | +1.6% |
| Land and buildings | 22 | €2,265,254 | €2,217,818 | -€47,436 | -2.1% |
| Plant, machinery and equipment | 23 | €516 | €359 | -€157 | -30.5% |
| Furniture and vehicles | 24 | - | €55,188 | +€55,188 | |
| Assets under construction and advance payments | 27 | - | €29,675 | +€29,675 | |
| Financial fixed assets | 28 | €65 | €65 | = | 0.0% |
| Current assets | 29/58 | €269,948 | €286,539 | +€16,591 | +6.1% |
| Amounts receivable within one year | 40/41 | €215,633 | €227,255 | +€11,621 | +5.4% |
| Trade receivables | 40 | €331 | €9,738 | +€9,407 | +2,840% |
| Other amounts receivable | 41 | €215,302 | €217,517 | +€2,214 | +1.0% |
| Cash at bank and in hand | 54/58 | €334 | €336 | +€2 | +0.5% |
| Deferred charges and accrued income | 490/1 | €53,980 | €58,948 | +€4,968 | +9.2% |
| Total equity and liabilities | 10/49 | €2,535,783 | €2,589,644 | +€53,861 | +2.1% |
| Equity | 10/15 | €229,643 | €168,582 | -€61,061 | -26.6% |
| Contributions | 10/11 | €600,000 | €600,000 | = | 0.0% |
| Reserves | 13 | €19,143 | €18,755 | -€388 | -2.0% |
| Non-distributable reserves | 130/1 | €25 | €25 | = | 0.0% |
| Reserves not available under the articles | 1311 | €25 | €25 | = | 0.0% |
| Tax-exempt reserves | 132 | €19,119 | €18,730 | -€388 | -2.0% |
| Profit (loss) carried forward | 14 | -€389,500 | -€450,173 | -€60,673 | -15.6% |
| Provisions and deferred taxes | 16 | €6,373 | €6,243 | -€129 | -2.0% |
| Deferred taxes | 168 | €6,373 | €6,243 | -€129 | -2.0% |
| Amounts payable | 17/49 | €2,299,767 | €2,414,818 | +€115,051 | +5.0% |
| Amounts payable after more than one year | 17 | €501,875 | €474,375 | -€27,500 | -5.5% |
| Financial debts | 170/4 | €501,875 | €474,375 | -€27,500 | -5.5% |
| Amounts payable within one year | 42/48 | €1,769,571 | €1,915,166 | +€145,595 | +8.2% |
| Current portion of amounts payable after more than one year | 42 | €27,500 | €27,500 | = | 0.0% |
| Financial debts | 43 | €623,562 | €620,816 | -€2,746 | -0.4% |
| Credit institutions | 430/8 | €3,562 | €816 | -€2,746 | -77.1% |
| Other loans | 439 | €620,000 | €620,000 | = | 0.0% |
| Trade debts | 44 | €5,088 | €963 | -€4,125 | -81.1% |
| Suppliers | 440/4 | €5,088 | €963 | -€4,125 | -81.1% |
| Taxes, remuneration and social security | 45 | €2,378 | €558 | -€1,819 | -76.5% |
| Taxes | 450/3 | €2,378 | €558 | -€1,819 | -76.5% |
| Other amounts payable | 47/48 | €1,111,044 | €1,265,329 | +€154,284 | +13.9% |
| Accrued charges and deferred income | 492/3 | €28,321 | €25,277 | -€3,044 | -10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,897 | €53,373 | -€524 | -1.0% |
| Other operating charges | 640/8 | €6,200 | €8,351 | +€2,151 | +34.7% |
| Gross operating margin | 9900 | €67,759 | €68,716 | +€958 | +1.4% |
| Operating profit (loss) | 9901 | €7,662 | €6,993 | -€669 | -8.7% |
| Financial income | 75/76B | €1 | €2 | +€1 | +106% |
| Recurring financial income | 75 | €1 | €2 | +€1 | +106% |
| Financial charges | 65/66B | €57,291 | €67,627 | +€10,335 | +18.0% |
| Recurring financial charges | 65 | €57,291 | €67,627 | +€10,335 | +18.0% |
| Profit (loss) for the period before taxes | 9903 | -€49,628 | -€60,632 | -€11,003 | -22.2% |
| Transfer from deferred taxes | 780 | €129 | €129 | = | 0.0% |
| Income taxes | 67/77 | €655 | €559 | -€96 | -14.6% |
| Profit (loss) for the period | 9904 | -€50,153 | -€61,061 | -€10,908 | -21.7% |
| Transfer from tax-exempt reserves | 789 | €388 | €388 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€49,765 | -€60,673 | -€10,908 | -21.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.