CIMMOD INVEST: 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.
CIMMOD INVEST
Largest movements
- Cash +€31,760
up €31,760 (+232%), from €13,671 to €45,431
mainly Receivables within one year (+€20,376) and Net result for the year (+€15,620)
- Receivables within one year -€20,376
down €20,376 (-21.7%), from €93,876 to €73,500
No liability line moved by more than 1% of the balance sheet total.
- Financial charges +€19,278
up €19,278 (+80,325%), from €24 to €19,302
- Financial income -€9,495
down €9,495 (-19.5%), from €48,662 to €39,167
- Taxes -€3,553
down €3,553 (-69.5%), from €5,115 to €1,562
- Gross operating margin -€1,455
down €1,455 (-1,709%), from -€85 to -€1,540
- Other operating charges +€615
up €615 (+116%), from €528 to €1,143
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,884,855 | €1,897,746 | +€12,892 | +0.7% |
| Fixed assets | 21/28 | €1,777,308 | €1,777,308 | = | 0.0% |
| Financial fixed assets | 28 | €1,777,308 | €1,777,308 | = | 0.0% |
| Current assets | 29/58 | €107,547 | €120,438 | +€12,892 | +12.0% |
| Amounts receivable within one year | 40/41 | €93,876 | €73,500 | -€20,376 | -21.7% |
| Other amounts receivable | 41 | €93,876 | €73,500 | -€20,376 | -21.7% |
| Cash at bank and in hand | 54/58 | €13,671 | €45,431 | +€31,760 | +232% |
| Deferred charges and accrued income | 490/1 | - | €1,507 | +€1,507 | |
| Total equity and liabilities | 10/49 | €1,884,855 | €1,897,746 | +€12,892 | +0.7% |
| Equity | 10/15 | €1,231,564 | €1,247,184 | +€15,620 | +1.3% |
| Contributions | 10/11 | €1,038,007 | €1,038,007 | = | 0.0% |
| Reserves | 13 | €189,910 | €205,531 | +€15,620 | +8.2% |
| Distributable reserves | 133 | €189,910 | €205,531 | +€15,620 | +8.2% |
| Profit (loss) carried forward | 14 | €3,647 | €3,647 | = | 0.0% |
| Amounts payable | 17/49 | €653,291 | €650,562 | -€2,729 | -0.4% |
| Amounts payable after more than one year | 17 | €630,000 | €630,000 | = | 0.0% |
| Financial debts | 170/4 | €630,000 | €630,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €23,291 | €20,562 | -€2,729 | -11.7% |
| Taxes, remuneration and social security | 45 | €4,291 | €1,562 | -€2,729 | -63.6% |
| Taxes | 450/3 | €4,291 | €1,562 | -€2,729 | -63.6% |
| Other amounts payable | 47/48 | €19,000 | €19,000 | = | 0.0% |
| Other operating charges | 640/8 | €528 | €1,143 | +€615 | +116% |
| Gross operating margin | 9900 | -€85 | -€1,540 | -€1,455 | -1,709% |
| Operating profit (loss) | 9901 | -€613 | -€2,682 | -€2,069 | -338% |
| Financial income | 75/76B | €48,662 | €39,167 | -€9,495 | -19.5% |
| Recurring financial income | 75 | €48,662 | €39,167 | -€9,495 | -19.5% |
| Financial charges | 65/66B | €24 | €19,302 | +€19,278 | +80,325% |
| Recurring financial charges | 65 | €24 | €19,302 | +€19,278 | +80,325% |
| Profit (loss) for the period before taxes | 9903 | €48,025 | €17,183 | -€30,842 | -64.2% |
| Income taxes | 67/77 | €5,115 | €1,562 | -€3,553 | -69.5% |
| Profit (loss) for the period | 9904 | €42,909 | €15,620 | -€27,289 | -63.6% |
| Profit (loss) for the period to be appropriated | 9905 | €42,909 | €15,620 | -€27,289 | -63.6% |
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 20 October 2026 via checked.be.