CIP Management: 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.
CIP Management
Largest movements
- Receivables within one year -€2,847
down €2,847 (-44.7%), from €6,365 to €3,518
- Cash -€331
no longer reported in 2025 (was €331)
mainly Net result for the year (-€3,776) and Trade debts (-€1,802)
- Profit (loss) carried forward -€3,776
down €3,776 (-11.2%), from -€33,848 to -€37,625
- Tax, wage and social debts +€2,310
up €2,310 (+277%), from €833 to €3,143
- Trade debts -€1,802
down €1,802 (-59.4%), from €3,033 to €1,231
- Other debts +€90
up €90 (+0.5%), from €18,678 to €18,768
- Gross operating margin -€1,288
down €1,288, from €1,006 to -€281
- Other operating charges +€1,092
up €1,092 (+54.6%), from €2,000 to €3,092
- Financial charges +€487
up €487 (+477%), from €102 to €589
- Financial income -€10
down €10 (-5.3%), from €196 to €186
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 | €6,696 | €3,518 | -€3,178 | -47.5% |
| Current assets | 29/58 | €6,696 | €3,518 | -€3,178 | -47.5% |
| Amounts receivable within one year | 40/41 | €6,365 | €3,518 | -€2,847 | -44.7% |
| Other amounts receivable | 41 | €6,365 | €3,518 | -€2,847 | -44.7% |
| Cash at bank and in hand | 54/58 | €331 | - | -€331 | |
| Total equity and liabilities | 10/49 | €6,696 | €3,518 | -€3,178 | -47.5% |
| Equity | 10/15 | -€15,848 | -€19,625 | -€3,776 | -23.8% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,848 | -€37,625 | -€3,776 | -11.2% |
| Amounts payable | 17/49 | €22,544 | €23,142 | +€598 | +2.7% |
| Amounts payable within one year | 42/48 | €22,544 | €23,142 | +€598 | +2.7% |
| Trade debts | 44 | €3,033 | €1,231 | -€1,802 | -59.4% |
| Suppliers | 440/4 | €3,033 | €1,231 | -€1,802 | -59.4% |
| Taxes, remuneration and social security | 45 | €833 | €3,143 | +€2,310 | +277% |
| Taxes | 450/3 | €833 | €3,143 | +€2,310 | +277% |
| Other amounts payable | 47/48 | €18,678 | €18,768 | +€90 | +0.5% |
| Other operating charges | 640/8 | €2,000 | €3,092 | +€1,092 | +54.6% |
| Gross operating margin | 9900 | €1,006 | -€281 | -€1,288 | |
| Operating profit (loss) | 9901 | -€994 | -€3,373 | -€2,380 | -239% |
| Financial income | 75/76B | €196 | €186 | -€10 | -5.3% |
| Recurring financial income | 75 | €196 | €186 | -€10 | -5.3% |
| Financial charges | 65/66B | €102 | €589 | +€487 | +477% |
| Recurring financial charges | 65 | €102 | €589 | +€487 | +477% |
| Profit (loss) for the period before taxes | 9903 | -€900 | -€3,776 | -€2,877 | -320% |
| Profit (loss) for the period | 9904 | -€900 | -€3,776 | -€2,877 | -320% |
| Profit (loss) for the period to be appropriated | 9905 | -€900 | -€3,776 | -€2,877 | -320% |
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 13 October 2026 via checked.be.