Circosaurus: 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.
Circosaurus
Largest movements
- Tangible fixed assets -€4,639
down €4,639 (-60.7%), from €7,638 to €2,999
of which Plant, machinery and equipment: -€4,539
- Cash +€2,979
up €2,979 (+3838.1%), from €78 to €3,057
mainly Investment in fixed assets (net) (+€3,921) and Debts within one year (+€2,890)
- Receivables within one year +€2,315
up €2,315 (+162.4%), from €1,425 to €3,740
of which Trade receivables: +€2,315
- Debts within one year +€2,890
up €2,890 (+118.2%), from €2,446 to €5,336
- Profit (loss) carried forward -€2,235
down €2,235 (-33.4%), from €6,695 to €4,460
- Gross operating margin +€4,313
up €4,313, from -€2,793 to €1,520
- Other operating charges +€2,814
up €2,814 (+2198.8%), from €128 to €2,942
- Depreciation -€1,261
down €1,261 (-63.7%), from €1,979 to €718
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 | €9,141 | €9,796 | +€655 | +7.2% |
| Fixed assets | 21/28 | €7,638 | €2,999 | -€4,639 | -60.7% |
| Tangible fixed assets | 22/27 | €7,638 | €2,999 | -€4,639 | -60.7% |
| Plant, machinery and equipment | 23 | €7,233 | €2,694 | -€4,539 | -62.8% |
| Furniture and vehicles | 24 | €405 | €305 | -€100 | -24.6% |
| Current assets | 29/58 | €1,503 | €6,797 | +€5,294 | +352.3% |
| Amounts receivable within one year | 40/41 | €1,425 | €3,740 | +€2,315 | +162.4% |
| Trade receivables | 40 | €605 | €2,920 | +€2,315 | +382.7% |
| Other amounts receivable | 41 | €820 | €820 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €78 | €3,057 | +€2,979 | +3838.1% |
| Total equity and liabilities | 10/49 | €9,141 | €9,796 | +€655 | +7.2% |
| Equity | 10/15 | €6,695 | €4,460 | -€2,235 | -33.4% |
| Profit (loss) carried forward | 14 | €6,695 | €4,460 | -€2,235 | -33.4% |
| Amounts payable | 17/49 | €2,446 | €5,336 | +€2,890 | +118.2% |
| Amounts payable within one year | 42/48 | €2,446 | €5,336 | +€2,890 | +118.2% |
| Trade debts | 44 | €1,659 | €4,832 | +€3,173 | +191.2% |
| Suppliers | 440/4 | €1,659 | €4,832 | +€3,173 | +191.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,979 | €718 | -€1,261 | -63.7% |
| Other operating charges | 640/8 | €128 | €2,942 | +€2,814 | +2198.8% |
| Gross operating margin | 9900 | -€2,793 | €1,520 | +€4,313 | |
| Operating profit (loss) | 9901 | -€4,900 | -€2,141 | +€2,759 | +56.3% |
| Financial income | 75/76B | €5 | €10 | +€5 | +111.9% |
| Recurring financial income | 75 | €5 | €10 | +€5 | +111.9% |
| Financial charges | 65/66B | €104 | €104 | = | 0.0% |
| Recurring financial charges | 65 | €104 | €104 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,999 | -€2,235 | +€2,764 | +55.3% |
| Profit (loss) for the period | 9904 | -€4,999 | -€2,235 | +€2,764 | +55.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,999 | -€2,235 | +€2,764 | +55.3% |
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 29 September 2026 via checked.be.