CIRAMI: 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.
CIRAMI
Largest movements
- Deferred charges and accrued income +€390
new in 2025: €390
- Receivables within one year +€192
up €192 (+78.9%), from €244 to €436
- Cash -€33
down €33 (-98.5%), from €34 to €1
mainly Net result for the year (-€1,264) and Trade debts (-€787)
- Other debts +€2,597
up €2,597 (+225.9%), from €1,150 to €3,747
- Profit (loss) carried forward -€1,264
down €1,264 (-33.9%), from -€3,724 to -€4,987
- Trade debts -€787
no longer reported in 2025 (was €787)
- Other operating charges +€238
new in 2025: €238
- Financial charges +€104
new in 2025: €104
- Gross operating margin +€67
up €67 (+6.7%), from -€989 to -€922
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 | €277 | €826 | +€549 | +198.0% |
| Current assets | 29/58 | €277 | €826 | +€549 | +198.0% |
| Amounts receivable within one year | 40/41 | €244 | €436 | +€192 | +78.9% |
| Other amounts receivable | 41 | €244 | €436 | +€192 | +78.9% |
| Cash at bank and in hand | 54/58 | €34 | €1 | -€33 | -98.5% |
| Deferred charges and accrued income | 490/1 | - | €390 | +€390 | |
| Total equity and liabilities | 10/49 | €277 | €826 | +€549 | +198.0% |
| Equity | 10/15 | -€2,224 | -€3,487 | -€1,264 | -56.8% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,724 | -€4,987 | -€1,264 | -33.9% |
| Amounts payable | 17/49 | €2,501 | €4,313 | +€1,813 | +72.5% |
| Amounts payable within one year | 42/48 | €1,937 | €3,747 | +€1,811 | +93.5% |
| Trade debts | 44 | €787 | - | -€787 | |
| Suppliers | 440/4 | €787 | - | -€787 | |
| Other amounts payable | 47/48 | €1,150 | €3,747 | +€2,597 | +225.9% |
| Accrued charges and deferred income | 492/3 | €564 | €566 | +€2 | +0.3% |
| Other operating charges | 640/8 | - | €238 | +€238 | |
| Gross operating margin | 9900 | -€989 | -€922 | +€67 | +6.7% |
| Operating profit (loss) | 9901 | -€989 | -€1,160 | -€171 | -17.3% |
| Financial charges | 65/66B | - | €104 | +€104 | |
| Recurring financial charges | 65 | - | €104 | +€104 | |
| Profit (loss) for the period before taxes | 9903 | -€989 | -€1,264 | -€275 | -27.8% |
| Profit (loss) for the period | 9904 | -€989 | -€1,264 | -€275 | -27.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€989 | -€1,264 | -€275 | -27.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.