CIOC Energy: 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.
CIOC Energy
Largest movements
- Receivables within one year +€425,972
up €425,972 (+103%), from €413,780 to €839,751
of which Other amounts receivable: +€393,805
- Intangible fixed assets +€275,368
up €275,368 (+90.7%), from €303,702 to €579,070
- Cash -€49,691
down €49,691 (-50.0%), from €99,461 to €49,770
mainly Investment in fixed assets (net) (-€473,225) and Receivables within one year (-€425,972)
- Reserves +€755,591
up €755,591 (+1,361%), from €55,525 to €811,116
- Current portion of long-term debt -€299,146
down €299,146 (-93.6%), from €319,569 to €20,423
- Other debts +€220,829
up €220,829 (+54.5%), from €405,375 to €626,204
- Trade debts -€34,199
down €34,199 (-10.5%), from €326,077 to €291,878
- Debts after one year -€20,423
down €20,423 (-79.6%), from €25,666 to €5,243
- Financial income +€597,569
up €597,569 (+7,936%), from €7,529 to €605,099
- Gross operating margin +€315,280
up €315,280 (+205%), from €153,712 to €468,991
- Depreciation +€166,903
up €166,903 (+421%), from €39,601 to €206,503
- Staff costs +€54,979
up €54,979 (+200%), from €27,525 to €82,504
- Taxes -€12,023
down €12,023 (-100%), from €12,023 to €0
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 | €1,178,335 | €1,824,421 | +€646,086 | +54.8% |
| Fixed assets | 21/28 | €663,947 | €930,669 | +€266,722 | +40.2% |
| Intangible fixed assets | 21 | €303,702 | €579,070 | +€275,368 | +90.7% |
| Tangible fixed assets | 22/27 | €57,745 | €44,798 | -€12,947 | -22.4% |
| Furniture and vehicles | 24 | €57,745 | €44,798 | -€12,947 | -22.4% |
| Financial fixed assets | 28 | €302,500 | €306,800 | +€4,300 | +1.4% |
| Current assets | 29/58 | €514,388 | €893,752 | +€379,364 | +73.8% |
| Amounts receivable within one year | 40/41 | €413,780 | €839,751 | +€425,972 | +103% |
| Trade receivables | 40 | €272,104 | €304,271 | +€32,166 | +11.8% |
| Other amounts receivable | 41 | €141,675 | €535,481 | +€393,805 | +278% |
| Cash at bank and in hand | 54/58 | €99,461 | €49,770 | -€49,691 | -50.0% |
| Deferred charges and accrued income | 490/1 | €1,148 | €4,231 | +€3,083 | +269% |
| Total equity and liabilities | 10/49 | €1,178,335 | €1,824,421 | +€646,086 | +54.8% |
| Equity | 10/15 | €60,525 | €816,116 | +€755,591 | +1,248% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €55,525 | €811,116 | +€755,591 | +1,361% |
| Distributable reserves | 133 | €55,525 | €811,116 | +€755,591 | +1,361% |
| Amounts payable | 17/49 | €1,117,810 | €1,008,305 | -€109,505 | -9.8% |
| Amounts payable after more than one year | 17 | €25,666 | €5,243 | -€20,423 | -79.6% |
| Financial debts | 170/4 | €25,666 | €5,243 | -€20,423 | -79.6% |
| Amounts payable within one year | 42/48 | €1,091,021 | €996,334 | -€94,687 | -8.7% |
| Current portion of amounts payable after more than one year | 42 | €319,569 | €20,423 | -€299,146 | -93.6% |
| Trade debts | 44 | €326,077 | €291,878 | -€34,199 | -10.5% |
| Suppliers | 440/4 | €326,077 | €291,878 | -€34,199 | -10.5% |
| Advances received on contracts in progress | 46 | €14,950 | €33,584 | +€18,634 | +125% |
| Taxes, remuneration and social security | 45 | €25,050 | €24,245 | -€805 | -3.2% |
| Taxes | 450/3 | €17,332 | €13,069 | -€4,263 | -24.6% |
| Remuneration and social security | 454/9 | €7,718 | €11,176 | +€3,458 | +44.8% |
| Other amounts payable | 47/48 | €405,375 | €626,204 | +€220,829 | +54.5% |
| Accrued charges and deferred income | 492/3 | €1,123 | €6,728 | +€5,604 | +499% |
| Remuneration, social security and pensions | 62 | €27,525 | €82,504 | +€54,979 | +200% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,601 | €206,503 | +€166,903 | +421% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,837 | +€3,837 | |
| Other operating charges | 640/8 | €2,432 | €897 | -€1,535 | -63.1% |
| Gross operating margin | 9900 | €153,712 | €468,991 | +€315,280 | +205% |
| Operating profit (loss) | 9901 | €84,155 | €175,250 | +€91,096 | +108% |
| Financial income | 75/76B | €7,529 | €605,099 | +€597,569 | +7,936% |
| Recurring financial income | 75 | €7,529 | €605,099 | +€597,569 | +7,936% |
| Financial charges | 65/66B | €24,136 | €24,758 | +€622 | +2.6% |
| Recurring financial charges | 65 | €24,136 | €24,758 | +€622 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | €67,548 | €755,591 | +€688,042 | +1,019% |
| Income taxes | 67/77 | €12,023 | €0 | -€12,023 | -100% |
| Profit (loss) for the period | 9904 | €55,525 | €755,591 | +€700,066 | +1,261% |
| Profit (loss) for the period to be appropriated | 9905 | €55,525 | €755,591 | +€700,066 | +1,261% |
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 19 October 2026 via checked.be.