CIMY: 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.
CIMY
Largest movements
- Receivables within one year +€14,110
up €14,110 (+174.4%), from €8,093 to €22,203
of which Other amounts receivable: +€13,391
- Tangible fixed assets -€12,734
down €12,734 (-2.6%), from €497,349 to €484,615
of which Land and buildings: -€12,145
- Cash +€6,888
up €6,888 (+262.2%), from €2,627 to €9,516
mainly Net result for the year (+€73,331) and Other debts (+€56,023)
- Other debts +€56,023
new in 2025: €56,023
- Trade debts -€48,824
down €48,824 (-89.5%), from €54,558 to €5,733
- Debts after one year -€22,923
down €22,923 (-4.8%), from €472,967 to €450,044
- Profit (loss) carried forward +€17,309
no longer reported in 2025 (was -€17,309)
- Current portion of long-term debt +€16,109
up €16,109 (+60.1%), from €26,814 to €42,923
- Depreciation -€43,328
down €43,328 (-72.6%), from €59,700 to €16,372
- Gross operating margin +€41,398
up €41,398 (+24.3%), from €170,562 to €211,960
- Taxes +€29,174
up €29,174 (+7494.2%), from €389 to €29,563
- Staff costs -€19,110
down €19,110 (-24.3%), from €78,564 to €59,453
- Financial charges -€11,743
down €11,743 (-29.6%), from €39,685 to €27,942
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 | €561,629 | €565,092 | +€3,463 | +0.6% |
| Fixed assets | 21/28 | €500,169 | €487,435 | -€12,734 | -2.5% |
| Tangible fixed assets | 22/27 | €497,349 | €484,615 | -€12,734 | -2.6% |
| Land and buildings | 22 | €493,657 | €481,512 | -€12,145 | -2.5% |
| Furniture and vehicles | 24 | €3,692 | €3,103 | -€589 | -16.0% |
| Financial fixed assets | 28 | €2,820 | €2,820 | = | 0.0% |
| Current assets | 29/58 | €61,460 | €77,657 | +€16,198 | +26.4% |
| Amounts receivable within one year | 40/41 | €8,093 | €22,203 | +€14,110 | +174.4% |
| Trade receivables | 40 | - | €719 | +€719 | |
| Other amounts receivable | 41 | €8,093 | €21,483 | +€13,391 | +165.5% |
| Cash at bank and in hand | 54/58 | €2,627 | €9,516 | +€6,888 | +262.2% |
| Deferred charges and accrued income | 490/1 | €50,740 | €45,939 | -€4,801 | -9.5% |
| Total equity and liabilities | 10/49 | €561,629 | €565,092 | +€3,463 | +0.6% |
| Equity | 10/15 | -€10,504 | €304 | +€10,809 | |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €6,704 | €204 | -€6,500 | -97.0% |
| Non-distributable reserves | 130/1 | €204 | €204 | = | 0.0% |
| Reserves not available under the articles | 1311 | €204 | €204 | = | 0.0% |
| Distributable reserves | 133 | €6,500 | - | -€6,500 | |
| Profit (loss) carried forward | 14 | -€17,309 | - | +€17,309 | |
| Amounts payable | 17/49 | €572,133 | €564,788 | -€7,345 | -1.3% |
| Amounts payable after more than one year | 17 | €472,967 | €450,044 | -€22,923 | -4.8% |
| Financial debts | 170/4 | €472,967 | €450,044 | -€22,923 | -4.8% |
| Amounts payable within one year | 42/48 | €99,166 | €114,744 | +€15,578 | +15.7% |
| Current portion of amounts payable after more than one year | 42 | €26,814 | €42,923 | +€16,109 | +60.1% |
| Trade debts | 44 | €54,558 | €5,733 | -€48,824 | -89.5% |
| Suppliers | 440/4 | €54,558 | €5,733 | -€48,824 | -89.5% |
| Taxes, remuneration and social security | 45 | €17,794 | €10,064 | -€7,730 | -43.4% |
| Taxes | 450/3 | €5,845 | €1,825 | -€4,020 | -68.8% |
| Remuneration and social security | 454/9 | €11,950 | €8,239 | -€3,710 | -31.0% |
| Other amounts payable | 47/48 | - | €56,023 | +€56,023 | |
| Remuneration, social security and pensions | 62 | €78,564 | €59,453 | -€19,110 | -24.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,700 | €16,372 | -€43,328 | -72.6% |
| Other operating charges | 640/8 | €9,533 | €5,920 | -€3,613 | -37.9% |
| Gross operating margin | 9900 | €170,562 | €211,960 | +€41,398 | +24.3% |
| Operating profit (loss) | 9901 | €22,765 | €130,215 | +€107,449 | +472.0% |
| Financial income | 75/76B | €0 | €622 | +€622 | +1243880.0% |
| Recurring financial income | 75 | €0 | €622 | +€622 | +1243880.0% |
| Financial charges | 65/66B | €39,685 | €27,942 | -€11,743 | -29.6% |
| Recurring financial charges | 65 | €39,685 | €27,942 | -€11,743 | -29.6% |
| Profit (loss) for the period before taxes | 9903 | -€16,919 | €102,895 | +€119,814 | |
| Income taxes | 67/77 | €389 | €29,563 | +€29,174 | +7494.2% |
| Profit (loss) for the period | 9904 | -€17,309 | €73,331 | +€90,640 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,309 | €73,331 | +€90,640 |
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 5 October 2026 via checked.be.