CimPro: 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.
CimPro
Largest movements
- Receivables within one year +€115,817
up €115,817 (+85.6%), from €135,302 to €251,118
of which Trade receivables: +€108,810
- Cash -€75,479
down €75,479 (-70.4%), from €107,212 to €31,733
mainly Receivables within one year (-€115,817) and Debts after one year (-€8,115)
- Tangible fixed assets -€8,778
down €8,778 (-23.7%), from €37,107 to €28,329
- Trade debts +€45,954
up €45,954 (+44.6%), from €102,958 to €148,912
- Debts after one year -€8,115
down €8,115 (-32.9%), from €24,668 to €16,553
- Profit (loss) carried forward -€6,262
down €6,262 (-5.8%), from €108,259 to €101,997
- Gross operating margin -€108,644
down €108,644 (-54.3%), from €199,927 to €91,283
- Staff costs -€51,643
down €51,643 (-38.1%), from €135,370 to €83,727
- Taxes -€13,013
down €13,013 (-98.7%), from €13,178 to €165
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €279,731 | €311,290 | +€31,560 | +11.3% |
| Fixed assets | 21/28 | €37,217 | €28,439 | -€8,778 | -23.6% |
| Tangible fixed assets | 22/27 | €37,107 | €28,329 | -€8,778 | -23.7% |
| Furniture and vehicles | 24 | €37,107 | €28,329 | -€8,778 | -23.7% |
| Financial fixed assets | 28 | €110 | €110 | = | 0.0% |
| Current assets | 29/58 | €242,514 | €282,852 | +€40,338 | +16.6% |
| Amounts receivable within one year | 40/41 | €135,302 | €251,118 | +€115,817 | +85.6% |
| Trade receivables | 40 | €132,473 | €241,283 | +€108,810 | +82.1% |
| Other amounts receivable | 41 | €2,829 | €9,835 | +€7,006 | +247.7% |
| Cash at bank and in hand | 54/58 | €107,212 | €31,733 | -€75,479 | -70.4% |
| Total equity and liabilities | 10/49 | €279,731 | €311,290 | +€31,560 | +11.3% |
| Equity | 10/15 | €128,719 | €122,457 | -€6,262 | -4.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €108,259 | €101,997 | -€6,262 | -5.8% |
| Amounts payable | 17/49 | €151,012 | €188,833 | +€37,821 | +25.0% |
| Amounts payable after more than one year | 17 | €24,668 | €16,553 | -€8,115 | -32.9% |
| Financial debts | 170/4 | €24,668 | €16,553 | -€8,115 | -32.9% |
| Amounts payable within one year | 42/48 | €126,344 | €172,096 | +€45,752 | +36.2% |
| Current portion of amounts payable after more than one year | 42 | €7,776 | €8,115 | +€339 | +4.4% |
| Trade debts | 44 | €102,958 | €148,912 | +€45,954 | +44.6% |
| Suppliers | 440/4 | €102,958 | €148,912 | +€45,954 | +44.6% |
| Taxes, remuneration and social security | 45 | €15,610 | €15,069 | -€541 | -3.5% |
| Taxes | 450/3 | €8,826 | €8,989 | +€163 | +1.8% |
| Remuneration and social security | 454/9 | €6,784 | €6,081 | -€704 | -10.4% |
| Accrued charges and deferred income | 492/3 | - | €184 | +€184 | |
| Remuneration, social security and pensions | 62 | €135,370 | €83,727 | -€51,643 | -38.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,220 | €9,995 | -€225 | -2.2% |
| Other operating charges | 640/8 | €2,416 | €2,179 | -€237 | -9.8% |
| Gross operating margin | 9900 | €199,927 | €91,283 | -€108,644 | -54.3% |
| Operating profit (loss) | 9901 | €51,921 | -€4,618 | -€56,539 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,021 | €1,478 | -€543 | -26.8% |
| Recurring financial charges | 65 | €2,021 | €1,478 | -€543 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | €49,900 | -€6,097 | -€55,996 | |
| Income taxes | 67/77 | €13,178 | €165 | -€13,013 | -98.7% |
| Profit (loss) for the period | 9904 | €36,722 | -€6,262 | -€42,984 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,722 | -€6,262 | -€42,984 |
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 8 October 2026 via checked.be.