CIRBA: 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.
CIRBA
Largest movements
- Tangible fixed assets -€27,049
no longer reported in 2025 (was €27,049)
- Cash +€7,789
up €7,789 (+705.1%), from €1,105 to €8,893
mainly Investment in fixed assets (net) (+€27,049) and Tax, wage and social debts (+€12,157)
- Profit (loss) carried forward -€21,066
down €21,066, from €15,820 to -€5,246
- Tax, wage and social debts +€12,157
up €12,157 (+255.9%), from €4,750 to €16,908
- Trade debts -€9,028
down €9,028 (-68.0%), from €13,282 to €4,253
of which Bills of exchange payable: -€5,455
- Other debts -€992
down €992 (-3.0%), from €32,797 to €31,805
- Depreciation -€11,547
no longer reported in 2025 (was €11,547)
- Gross operating margin -€7,733
down €7,733 (-31.0%), from €24,960 to €17,227
- Other operating charges +€4,378
up €4,378 (+408.9%), from €1,071 to €5,449
- Taxes -€1,164
down €1,164 (-24.5%), from €4,750 to €3,586
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 | €85,991 | €67,062 | -€18,929 | -22.0% |
| Fixed assets | 21/28 | €27,049 | - | -€27,049 | |
| Tangible fixed assets | 22/27 | €27,049 | - | -€27,049 | |
| Furniture and vehicles | 24 | €27,049 | - | -€27,049 | |
| Current assets | 29/58 | €58,942 | €67,062 | +€8,120 | +13.8% |
| Amounts receivable within one year | 40/41 | €57,509 | €58,169 | +€660 | +1.1% |
| Trade receivables | 40 | €54,019 | €57,123 | +€3,103 | +5.7% |
| Other amounts receivable | 41 | €3,490 | €1,046 | -€2,444 | -70.0% |
| Cash at bank and in hand | 54/58 | €1,105 | €8,893 | +€7,789 | +705.1% |
| Deferred charges and accrued income | 490/1 | €328 | - | -€328 | |
| Total equity and liabilities | 10/49 | €85,991 | €67,062 | -€18,929 | -22.0% |
| Equity | 10/15 | €35,162 | €14,096 | -€21,066 | -59.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €742 | €742 | = | 0.0% |
| Non-distributable reserves | 130/1 | €742 | €742 | = | 0.0% |
| Reserves not available under the articles | 1311 | €742 | €742 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,820 | -€5,246 | -€21,066 | |
| Amounts payable | 17/49 | €50,829 | €52,966 | +€2,137 | +4.2% |
| Amounts payable within one year | 42/48 | €50,829 | €52,966 | +€2,137 | +4.2% |
| Trade debts | 44 | €13,282 | €4,253 | -€9,028 | -68.0% |
| Suppliers | 440/4 | €7,827 | €4,253 | -€3,573 | -45.7% |
| Bills of exchange payable | 441 | €5,455 | - | -€5,455 | |
| Taxes, remuneration and social security | 45 | €4,750 | €16,908 | +€12,157 | +255.9% |
| Taxes | 450/3 | €4,750 | €16,908 | +€12,157 | +255.9% |
| Other amounts payable | 47/48 | €32,797 | €31,805 | -€992 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,547 | - | -€11,547 | |
| Other operating charges | 640/8 | €1,071 | €5,449 | +€4,378 | +408.9% |
| Gross operating margin | 9900 | €24,960 | €17,227 | -€7,733 | -31.0% |
| Operating profit (loss) | 9901 | €12,342 | €11,779 | -€564 | -4.6% |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €574 | €696 | +€122 | +21.2% |
| Recurring financial charges | 65 | €574 | €696 | +€122 | +21.2% |
| Profit (loss) for the period before taxes | 9903 | €11,768 | €11,092 | -€677 | -5.7% |
| Income taxes | 67/77 | €4,750 | €3,586 | -€1,164 | -24.5% |
| Profit (loss) for the period | 9904 | €7,018 | €7,505 | +€487 | +6.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,018 | €7,505 | +€487 | +6.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.