CIMMO: 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.
CIMMO
Largest movements
- Cash +€30,392
up €30,392 (+49.5%), from €61,440 to €91,832
mainly Other debts (+€89,286) and Net result for the year (+€37,390)
- Intangible fixed assets -€17,250
down €17,250 (-34.3%), from €50,253 to €33,003
- Deferred charges and accrued income -€6,554
down €6,554 (-23.8%), from €27,515 to €20,961
- Tangible fixed assets +€5,233
up €5,233 (+14.8%), from €35,285 to €40,518
- Receivables within one year -€2,613
down €2,613 (-20.6%), from €12,681 to €10,068
of which Trade receivables: -€3,071
- Other debts +€89,286
up €89,286 (+2175.1%), from €4,105 to €93,391
- Profit (loss) carried forward -€62,610
down €62,610 (-64.0%), from €97,791 to €35,182
- Debts after one year -€16,547
down €16,547 (-25.1%), from €66,019 to €49,472
- Trade debts -€2,960
down €2,960 (-96.9%), from €3,056 to €96
- Gross operating margin +€22,527
up €22,527 (+39.4%), from €57,191 to €79,718
- Other operating charges -€6,200
down €6,200 (-78.6%), from €7,889 to €1,689
- Taxes +€5,221
up €5,221 (+110.9%), from €4,707 to €9,928
- Financial charges +€962
up €962 (+16.8%), from €5,733 to €6,695
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 | €194,675 | €203,883 | +€9,208 | +4.7% |
| Fixed assets | 21/28 | €85,538 | €73,521 | -€12,017 | -14.0% |
| Intangible fixed assets | 21 | €50,253 | €33,003 | -€17,250 | -34.3% |
| Tangible fixed assets | 22/27 | €35,285 | €40,518 | +€5,233 | +14.8% |
| Furniture and vehicles | 24 | €35,285 | €40,518 | +€5,233 | +14.8% |
| Current assets | 29/58 | €109,137 | €130,361 | +€21,225 | +19.4% |
| Stocks and contracts in progress | 3 | €7,500 | €7,500 | = | 0.0% |
| Stocks | 30/36 | €7,500 | €7,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,681 | €10,068 | -€2,613 | -20.6% |
| Trade receivables | 40 | €9,774 | €6,703 | -€3,071 | -31.4% |
| Other amounts receivable | 41 | €2,907 | €3,365 | +€459 | +15.8% |
| Cash at bank and in hand | 54/58 | €61,440 | €91,832 | +€30,392 | +49.5% |
| Deferred charges and accrued income | 490/1 | €27,515 | €20,961 | -€6,554 | -23.8% |
| Total equity and liabilities | 10/49 | €194,675 | €203,883 | +€9,208 | +4.7% |
| Equity | 10/15 | €100,791 | €38,182 | -€62,610 | -62.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €97,791 | €35,182 | -€62,610 | -64.0% |
| Amounts payable | 17/49 | €93,884 | €165,701 | +€71,817 | +76.5% |
| Amounts payable after more than one year | 17 | €66,019 | €49,472 | -€16,547 | -25.1% |
| Financial debts | 170/4 | €66,019 | €49,472 | -€16,547 | -25.1% |
| Amounts payable within one year | 42/48 | €27,865 | €116,229 | +€88,364 | +317.1% |
| Current portion of amounts payable after more than one year | 42 | €15,829 | €16,547 | +€717 | +4.5% |
| Financial debts | 43 | €0 | - | -€0 | |
| Credit institutions | 430/8 | €0 | - | -€0 | |
| Trade debts | 44 | €3,056 | €96 | -€2,960 | -96.9% |
| Suppliers | 440/4 | €3,056 | €96 | -€2,960 | -96.9% |
| Taxes, remuneration and social security | 45 | €4,874 | €6,195 | +€1,321 | +27.1% |
| Taxes | 450/3 | €4,874 | €6,195 | +€1,321 | +27.1% |
| Other amounts payable | 47/48 | €4,105 | €93,391 | +€89,286 | +2175.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,659 | €24,017 | +€358 | +1.5% |
| Other operating charges | 640/8 | €7,889 | €1,689 | -€6,200 | -78.6% |
| Gross operating margin | 9900 | €57,191 | €79,718 | +€22,527 | +39.4% |
| Operating profit (loss) | 9901 | €25,643 | €54,012 | +€28,369 | +110.6% |
| Financial income | 75/76B | €3 | €2 | -€1 | -32.7% |
| Recurring financial income | 75 | €3 | €2 | -€1 | -32.7% |
| Financial charges | 65/66B | €5,733 | €6,695 | +€962 | +16.8% |
| Recurring financial charges | 65 | €5,733 | €6,695 | +€962 | +16.8% |
| Profit (loss) for the period before taxes | 9903 | €19,913 | €47,318 | +€27,406 | +137.6% |
| Income taxes | 67/77 | €4,707 | €9,928 | +€5,221 | +110.9% |
| Profit (loss) for the period | 9904 | €15,206 | €37,390 | +€22,185 | +145.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,206 | €37,390 | +€22,185 | +145.9% |
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 6 October 2026 via checked.be.