CIPOLAT_ architecture: 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.
CIPOLAT_ architecture
Largest movements
- Cash -€35,894
down €35,894 (-19.0%), from €188,603 to €152,709
mainly Trade debts (-€14,786) and Tax, wage and social debts (-€11,407)
- Receivables within one year +€10,964
up €10,964 (+14.8%), from €74,278 to €85,242
of which Trade receivables: +€7,982
- Deferred charges and accrued income -€4,021
down €4,021 (-70.3%), from €5,719 to €1,699
- Tangible fixed assets +€3,048
up €3,048 (+64.2%), from €4,746 to €7,793
of which Furniture and vehicles: +€3,846
- Trade debts -€14,786
down €14,786 (-58.1%), from €25,445 to €10,659
- Tax, wage and social debts -€11,407
down €11,407 (-67.0%), from €17,018 to €5,611
- Other debts +€8,607
up €8,607 (+771%), from €1,117 to €9,724
- Reserves -€8,317
down €8,317 (-22.8%), from €36,397 to €28,080
of which Distributable reserves: -€8,317
- Gross operating margin -€37,449
down €37,449 (-81.7%), from €45,839 to €8,390
- Taxes -€13,416
down €13,416 (-77.8%), from €17,237 to €3,821
- Write-downs -€4,218
down €4,218 (-100%), from €4,218 to €0
- Depreciation +€570
up €570 (+61.7%), from €923 to €1,493
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 | €274,505 | €248,603 | -€25,903 | -9.4% |
| Fixed assets | 21/28 | €5,906 | €8,953 | +€3,048 | +51.6% |
| Tangible fixed assets | 22/27 | €4,746 | €7,793 | +€3,048 | +64.2% |
| Plant, machinery and equipment | 23 | €1,403 | €605 | -€799 | -56.9% |
| Furniture and vehicles | 24 | €3,343 | €7,189 | +€3,846 | +115% |
| Financial fixed assets | 28 | €1,160 | €1,160 | = | 0.0% |
| Current assets | 29/58 | €268,599 | €239,649 | -€28,950 | -10.8% |
| Amounts receivable within one year | 40/41 | €74,278 | €85,242 | +€10,964 | +14.8% |
| Trade receivables | 40 | €74,278 | €82,259 | +€7,982 | +10.7% |
| Other amounts receivable | 41 | - | €2,982 | +€2,982 | |
| Cash at bank and in hand | 54/58 | €188,603 | €152,709 | -€35,894 | -19.0% |
| Deferred charges and accrued income | 490/1 | €5,719 | €1,699 | -€4,021 | -70.3% |
| Total equity and liabilities | 10/49 | €274,505 | €248,603 | -€25,903 | -9.4% |
| Equity | 10/15 | €230,926 | €222,609 | -€8,317 | -3.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €36,397 | €28,080 | -€8,317 | -22.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €34,537 | €26,220 | -€8,317 | -24.1% |
| Profit (loss) carried forward | 14 | €175,929 | €175,929 | +€0 | 0.0% |
| Amounts payable | 17/49 | €43,580 | €25,994 | -€17,586 | -40.4% |
| Amounts payable within one year | 42/48 | €43,580 | €25,994 | -€17,586 | -40.4% |
| Trade debts | 44 | €25,445 | €10,659 | -€14,786 | -58.1% |
| Suppliers | 440/4 | €25,445 | €10,659 | -€14,786 | -58.1% |
| Taxes, remuneration and social security | 45 | €17,018 | €5,611 | -€11,407 | -67.0% |
| Taxes | 450/3 | €17,018 | €5,611 | -€11,407 | -67.0% |
| Other amounts payable | 47/48 | €1,117 | €9,724 | +€8,607 | +771% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €923 | €1,493 | +€570 | +61.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,218 | €0 | -€4,218 | -100% |
| Other operating charges | 640/8 | €647 | €948 | +€300 | +46.4% |
| Gross operating margin | 9900 | €45,839 | €8,390 | -€37,449 | -81.7% |
| Operating profit (loss) | 9901 | €40,051 | €5,949 | -€34,102 | -85.1% |
| Financial income | 75/76B | €497 | €141 | -€356 | -71.7% |
| Recurring financial income | 75 | €497 | €141 | -€356 | -71.7% |
| Financial charges | 65/66B | €442 | €185 | -€256 | -58.0% |
| Recurring financial charges | 65 | €442 | €185 | -€256 | -58.0% |
| Profit (loss) for the period before taxes | 9903 | €40,106 | €5,905 | -€34,201 | -85.3% |
| Income taxes | 67/77 | €17,237 | €3,821 | -€13,416 | -77.8% |
| Profit (loss) for the period | 9904 | €22,868 | €2,083 | -€20,785 | -90.9% |
| Profit (loss) for the period to be appropriated | 9905 | €22,868 | €2,083 | -€20,785 | -90.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.