CIMMO: 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.
CIMMO
Largest movements
- Deferred charges and accrued income -€137,301
down €137,301 (-99.8%), from €137,579 to €277
- Reserves -€168,803
down €168,803 (-36.7%), from €459,584 to €290,782
of which Distributable reserves: -€168,803
- Other debts +€33,677
up €33,677 (+532.6%), from €6,323 to €40,000
- Other operating charges -€30,804
down €30,804 (-41.6%), from €74,046 to €43,241
- Gross operating margin -€9,331
down €9,331 (-12.9%), from €72,464 to €63,133
- Taxes +€3,353
new in 2025: €3,353
- Financial income -€3,256
down €3,256 (-49.5%), from €6,574 to €3,318
- Financial charges +€1,161
up €1,161 (+920.9%), from €126 to €1,287
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 | €2,257,103 | €2,127,800 | -€129,303 | -5.7% |
| Fixed assets | 21/28 | €1,964,741 | €1,956,159 | -€8,582 | -0.4% |
| Tangible fixed assets | 22/27 | €1,964,741 | €1,956,159 | -€8,582 | -0.4% |
| Land and buildings | 22 | €1,962,884 | €1,955,463 | -€7,420 | -0.4% |
| Plant, machinery and equipment | 23 | €1,055 | €505 | -€550 | -52.1% |
| Furniture and vehicles | 24 | €802 | €191 | -€612 | -76.2% |
| Current assets | 29/58 | €292,362 | €171,641 | -€120,721 | -41.3% |
| Amounts receivable within one year | 40/41 | €494 | €1,863 | +€1,369 | +276.8% |
| Other amounts receivable | 41 | €494 | €1,863 | +€1,369 | +276.8% |
| Current investments | 50/53 | €150,000 | €165,000 | +€15,000 | +10.0% |
| Cash at bank and in hand | 54/58 | €4,289 | €4,501 | +€211 | +4.9% |
| Deferred charges and accrued income | 490/1 | €137,579 | €277 | -€137,301 | -99.8% |
| Total equity and liabilities | 10/49 | €2,257,103 | €2,127,800 | -€129,303 | -5.7% |
| Equity | 10/15 | €2,191,091 | €2,022,288 | -€168,803 | -7.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €1,461,228 | €1,461,228 | = | 0.0% |
| Reserves | 13 | €459,584 | €290,782 | -€168,803 | -36.7% |
| Non-distributable reserves | 130/1 | €37,700 | €37,700 | = | 0.0% |
| Legal reserve | 130 | €37,700 | €37,700 | = | 0.0% |
| Distributable reserves | 133 | €421,884 | €253,082 | -€168,803 | -40.0% |
| Profit (loss) carried forward | 14 | €208,279 | €208,279 | = | 0.0% |
| Amounts payable | 17/49 | €66,012 | €105,511 | +€39,499 | +59.8% |
| Amounts payable within one year | 42/48 | €59,342 | €105,511 | +€46,169 | +77.8% |
| Trade debts | 44 | €53,019 | €65,511 | +€12,493 | +23.6% |
| Suppliers | 440/4 | €53,019 | €65,511 | +€12,493 | +23.6% |
| Other amounts payable | 47/48 | €6,323 | €40,000 | +€33,677 | +532.6% |
| Accrued charges and deferred income | 492/3 | €6,670 | - | -€6,670 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,899 | €8,582 | -€317 | -3.6% |
| Other operating charges | 640/8 | €74,046 | €43,241 | -€30,804 | -41.6% |
| Gross operating margin | 9900 | €72,464 | €63,133 | -€9,331 | -12.9% |
| Operating profit (loss) | 9901 | -€10,480 | €11,310 | +€21,790 | |
| Financial income | 75/76B | €6,574 | €3,318 | -€3,256 | -49.5% |
| Recurring financial income | 75 | €6,574 | €3,318 | -€3,256 | -49.5% |
| Financial charges | 65/66B | €126 | €1,287 | +€1,161 | +920.9% |
| Recurring financial charges | 65 | €126 | €1,287 | +€1,161 | +920.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,032 | €13,340 | +€17,373 | |
| Income taxes | 67/77 | - | €3,353 | +€3,353 | |
| Profit (loss) for the period | 9904 | -€4,032 | €9,987 | +€14,019 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,032 | €9,987 | +€14,019 |
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 12 October 2026 via checked.be.