CIRCULIFE: 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.
CIRCULIFE
Largest movements
- Cash +€16,388
up €16,388 (+556%), from €2,945 to €19,334
mainly Trade debts (+€17,515) and Receivables within one year (+€9,784)
- Receivables within one year -€9,784
down €9,784 (-58.1%), from €16,840 to €7,056
- Trade debts +€17,515
up €17,515 (+29.0%), from €60,398 to €77,913
- Profit (loss) carried forward -€11,666
down €11,666 (-18.5%), from -€62,963 to -€74,629
- Other debts +€871
up €871 (+11.8%), from €7,350 to €8,220
- Gross operating margin +€49,715
up €49,715 (+81.4%), from -€61,110 to -€11,395
- Other operating charges -€1,548
down €1,548 (-92.8%), from €1,668 to €120
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 | €19,785 | €26,505 | +€6,719 | +34.0% |
| Current assets | 29/58 | €19,785 | €26,505 | +€6,719 | +34.0% |
| Amounts receivable within one year | 40/41 | €16,840 | €7,056 | -€9,784 | -58.1% |
| Other amounts receivable | 41 | €16,840 | €7,056 | -€9,784 | -58.1% |
| Cash at bank and in hand | 54/58 | €2,945 | €19,334 | +€16,388 | +556% |
| Deferred charges and accrued income | 490/1 | - | €115 | +€115 | |
| Total equity and liabilities | 10/49 | €19,785 | €26,505 | +€6,719 | +34.0% |
| Equity | 10/15 | -€47,963 | -€59,629 | -€11,666 | -24.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,963 | -€74,629 | -€11,666 | -18.5% |
| Amounts payable | 17/49 | €67,748 | €86,133 | +€18,385 | +27.1% |
| Amounts payable within one year | 42/48 | €67,748 | €86,133 | +€18,385 | +27.1% |
| Trade debts | 44 | €60,398 | €77,913 | +€17,515 | +29.0% |
| Suppliers | 440/4 | €60,398 | €77,913 | +€17,515 | +29.0% |
| Other amounts payable | 47/48 | €7,350 | €8,220 | +€871 | +11.8% |
| Other operating charges | 640/8 | €1,668 | €120 | -€1,548 | -92.8% |
| Gross operating margin | 9900 | -€61,110 | -€11,395 | +€49,715 | +81.4% |
| Operating profit (loss) | 9901 | -€62,778 | -€11,515 | +€51,263 | +81.7% |
| Financial charges | 65/66B | €185 | €151 | -€34 | -18.5% |
| Recurring financial charges | 65 | €185 | €151 | -€34 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | -€62,963 | -€11,666 | +€51,297 | +81.5% |
| Profit (loss) for the period | 9904 | -€62,963 | -€11,666 | +€51,297 | +81.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€62,963 | -€11,666 | +€51,297 | +81.5% |
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 18 October 2026 via checked.be.