CIMMOD: 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.
CIMMOD
Largest movements
- Tangible fixed assets -€55,038
down €55,038 (-3.2%), from €1.7m to €1.7m
of which Land and buildings: -€61,779
- Other debts -€375,534
down €375,534 (-88.2%), from €425,970 to €50,436
- Debts after one year +€254,813
up €254,813 (+20.5%), from €1.2m to €1.5m
- Profit (loss) carried forward +€64,701
up €64,701 (+21.3%), from €303,888 to €368,589
- Gross operating margin -€184,175
down €184,175 (-50.1%), from €367,381 to €183,206
- Staff costs -€77,272
down €77,272, from €77,003 to -€269
- Taxes -€25,049
down €25,049 (-66.4%), from €37,747 to €12,698
- Financial income +€24,922
up €24,922 (+165.3%), from €15,079 to €40,001
- Depreciation +€13,372
up €13,372 (+18.2%), from €73,532 to €86,904
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 | €2,387,938 | €2,313,152 | -€74,786 | -3.1% |
| Fixed assets | 21/28 | €2,334,975 | €2,279,937 | -€55,038 | -2.4% |
| Tangible fixed assets | 22/27 | €1,710,780 | €1,655,741 | -€55,038 | -3.2% |
| Land and buildings | 22 | €1,617,113 | €1,555,334 | -€61,779 | -3.8% |
| Plant, machinery and equipment | 23 | €1,310 | €950 | -€360 | -27.5% |
| Furniture and vehicles | 24 | €92,356 | €99,456 | +€7,100 | +7.7% |
| Financial fixed assets | 28 | €624,196 | €624,196 | = | 0.0% |
| Current assets | 29/58 | €52,963 | €33,216 | -€19,747 | -37.3% |
| Amounts receivable within one year | 40/41 | €4,035 | €805 | -€3,229 | -80.0% |
| Other amounts receivable | 41 | €4,035 | €805 | -€3,229 | -80.0% |
| Cash at bank and in hand | 54/58 | €48,892 | €32,410 | -€16,482 | -33.7% |
| Deferred charges and accrued income | 490/1 | €36 | - | -€36 | |
| Total equity and liabilities | 10/49 | €2,387,938 | €2,313,152 | -€74,786 | -3.1% |
| Equity | 10/15 | €551,440 | €616,141 | +€64,701 | +11.7% |
| Contributions | 10/11 | €195,836 | €195,836 | = | 0.0% |
| Capital | 10 | €195,836 | €195,836 | = | 0.0% |
| Issued capital | 100 | €195,836 | €195,836 | = | 0.0% |
| Reserves | 13 | €51,717 | €51,717 | = | 0.0% |
| Non-distributable reserves | 130/1 | €19,584 | €19,584 | = | 0.0% |
| Legal reserve | 130 | €19,584 | €19,584 | = | 0.0% |
| Distributable reserves | 133 | €32,133 | €32,133 | = | 0.0% |
| Profit (loss) carried forward | 14 | €303,888 | €368,589 | +€64,701 | +21.3% |
| Amounts payable | 17/49 | €1,836,498 | €1,697,011 | -€139,487 | -7.6% |
| Amounts payable after more than one year | 17 | €1,241,530 | €1,496,343 | +€254,813 | +20.5% |
| Financial debts | 170/4 | €1,241,530 | €1,496,343 | +€254,813 | +20.5% |
| Amounts payable within one year | 42/48 | €594,002 | €199,892 | -€394,110 | -66.3% |
| Current portion of amounts payable after more than one year | 42 | €125,402 | €129,316 | +€3,914 | +3.1% |
| Trade debts | 44 | €18,269 | €6,341 | -€11,929 | -65.3% |
| Suppliers | 440/4 | €18,269 | €6,341 | -€11,929 | -65.3% |
| Taxes, remuneration and social security | 45 | €24,360 | €13,799 | -€10,561 | -43.4% |
| Taxes | 450/3 | €24,360 | €13,799 | -€10,561 | -43.4% |
| Other amounts payable | 47/48 | €425,970 | €50,436 | -€375,534 | -88.2% |
| Accrued charges and deferred income | 492/3 | €967 | €777 | -€190 | -19.7% |
| Remuneration, social security and pensions | 62 | €77,003 | -€269 | -€77,272 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,532 | €86,904 | +€13,372 | +18.2% |
| Other operating charges | 640/8 | €19,271 | €20,337 | +€1,067 | +5.5% |
| Gross operating margin | 9900 | €367,381 | €183,206 | -€184,175 | -50.1% |
| Operating profit (loss) | 9901 | €197,575 | €76,234 | -€121,341 | -61.4% |
| Financial income | 75/76B | €15,079 | €40,001 | +€24,922 | +165.3% |
| Recurring financial income | 75 | €15,079 | €40,001 | +€24,922 | +165.3% |
| Financial charges | 65/66B | €46,690 | €38,835 | -€7,855 | -16.8% |
| Recurring financial charges | 65 | €46,690 | €38,835 | -€7,855 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €165,963 | €77,399 | -€88,564 | -53.4% |
| Income taxes | 67/77 | €37,747 | €12,698 | -€25,049 | -66.4% |
| Profit (loss) for the period | 9904 | €128,216 | €64,701 | -€63,515 | -49.5% |
| Profit (loss) for the period to be appropriated | 9905 | €128,216 | €64,701 | -€63,515 | -49.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.