Ciram Consulting: 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.
Ciram Consulting
Largest movements
- Receivables within one year -€23,410
down €23,410 (-79.3%), from €29,531 to €6,121
of which Trade receivables: -€26,123
- Deferred charges and accrued income -€2,099
down €2,099 (-86.0%), from €2,442 to €343
- Tangible fixed assets -€1,638
down €1,638 (-37.4%), from €4,375 to €2,737
- Cash -€803
down €803 (-2.2%), from €35,822 to €35,019
mainly Accrued charges and deferred income (-€15,777) and Other debts (-€4,974)
- Accrued charges and deferred income -€15,777
down €15,777 (-100%), from €15,777 to €0
- Other debts -€4,974
down €4,974 (-48.1%), from €10,351 to €5,377
- Tax, wage and social debts -€4,158
down €4,158 (-62.1%), from €6,691 to €2,534
of which Remuneration and social security: -€2,650
- Short-term financial debts -€1,750
down €1,750 (-23.1%), from €7,583 to €5,832
of which Other loans: -€2,407
- Trade debts -€810
down €810 (-34.6%), from €2,344 to €1,534
- Gross operating margin -€10,700
down €10,700 (-53.4%), from €20,042 to €9,342
- Taxes -€2,395
down €2,395 (-65.8%), from €3,637 to €1,242
- Financial charges +€2,316
up €2,316 (+60.4%), from €3,832 to €6,148
- Depreciation +€337
up €337 (+25.9%), from €1,301 to €1,638
- Other operating charges -€265
down €265 (-24.6%), from €1,076 to €812
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 | €72,170 | €44,220 | -€27,950 | -38.7% |
| Fixed assets | 21/28 | €4,375 | €2,737 | -€1,638 | -37.4% |
| Tangible fixed assets | 22/27 | €4,375 | €2,737 | -€1,638 | -37.4% |
| Plant, machinery and equipment | 23 | €2,286 | €1,759 | -€527 | -23.1% |
| Furniture and vehicles | 24 | €1,102 | €447 | -€655 | -59.4% |
| Other tangible fixed assets | 26 | €987 | €531 | -€456 | -46.2% |
| Current assets | 29/58 | €67,795 | €41,483 | -€26,312 | -38.8% |
| Amounts receivable within one year | 40/41 | €29,531 | €6,121 | -€23,410 | -79.3% |
| Trade receivables | 40 | €26,168 | €45 | -€26,123 | -99.8% |
| Other amounts receivable | 41 | €3,363 | €6,076 | +€2,713 | +80.7% |
| Cash at bank and in hand | 54/58 | €35,822 | €35,019 | -€803 | -2.2% |
| Deferred charges and accrued income | 490/1 | €2,442 | €343 | -€2,099 | -86.0% |
| Total equity and liabilities | 10/49 | €72,170 | €44,220 | -€27,950 | -38.7% |
| Equity | 10/15 | €29,424 | €28,943 | -€481 | -1.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10,824 | €10,343 | -€481 | -4.4% |
| Distributable reserves | 133 | €10,824 | €10,343 | -€481 | -4.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €42,746 | €15,277 | -€27,469 | -64.3% |
| Amounts payable within one year | 42/48 | €26,969 | €15,277 | -€11,692 | -43.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €7,583 | €5,832 | -€1,750 | -23.1% |
| Credit institutions | 430/8 | €583 | €1,239 | +€656 | +113% |
| Other loans | 439 | €7,000 | €4,593 | -€2,407 | -34.4% |
| Trade debts | 44 | €2,344 | €1,534 | -€810 | -34.6% |
| Suppliers | 440/4 | €2,344 | €1,534 | -€810 | -34.6% |
| Taxes, remuneration and social security | 45 | €6,691 | €2,534 | -€4,158 | -62.1% |
| Taxes | 450/3 | €4,042 | €2,534 | -€1,508 | -37.3% |
| Remuneration and social security | 454/9 | €2,650 | €0 | -€2,650 | -100% |
| Other amounts payable | 47/48 | €10,351 | €5,377 | -€4,974 | -48.1% |
| Accrued charges and deferred income | 492/3 | €15,777 | €0 | -€15,777 | -100% |
| Non-recurring operating income | 76A | €0 | €2,683 | +€2,683 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,301 | €1,638 | +€337 | +25.9% |
| Other operating charges | 640/8 | €1,076 | €812 | -€265 | -24.6% |
| Non-recurring operating charges | 66A | €4,635 | €0 | -€4,635 | -100% |
| Gross operating margin | 9900 | €20,042 | €9,342 | -€10,700 | -53.4% |
| Operating profit (loss) | 9901 | €13,030 | €6,893 | -€6,137 | -47.1% |
| Financial income | 75/76B | €21 | €17 | -€5 | -22.0% |
| Recurring financial income | 75 | €21 | €17 | -€5 | -22.0% |
| Financial charges | 65/66B | €3,832 | €6,148 | +€2,316 | +60.4% |
| Recurring financial charges | 65 | €3,832 | €6,148 | +€2,316 | +60.4% |
| Profit (loss) for the period before taxes | 9903 | €9,220 | €762 | -€8,458 | -91.7% |
| Income taxes | 67/77 | €3,637 | €1,242 | -€2,395 | -65.8% |
| Profit (loss) for the period | 9904 | €5,583 | -€481 | -€6,063 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,583 | -€481 | -€6,063 |
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 30 October 2026 via checked.be.