Ciro-Home: 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.
Ciro-Home
Largest movements
- Cash -€10,848
down €10,848 (-74.3%), from €14,606 to €3,758
mainly Trade debts (-€18,257) and Net result for the year (-€15,175)
- Receivables within one year -€10,339
down €10,339 (-58.4%), from €17,712 to €7,373
of which Other amounts receivable: -€14,596
- Trade debts -€18,257
down €18,257 (-93.8%), from €19,455 to €1,198
- Profit (loss) carried forward -€13,446
down €13,446, from €0 to -€13,446
- Other debts +€12,500
new in 2025: €12,500
- Gross operating margin -€21,956
down €21,956, from €8,587 to -€13,369
- Financial charges +€801
up €801 (+48.4%), from €1,656 to €2,457
- Taxes -€577
down €577 (-100.0%), from €577 to €0
- Financial income +€229
up €229 (+21.8%), from €1,053 to €1,283
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 | €223,981 | €201,339 | -€22,643 | -10.1% |
| Current assets | 29/58 | €223,981 | €201,339 | -€22,643 | -10.1% |
| Stocks and contracts in progress | 3 | €189,720 | €189,720 | = | 0.0% |
| Stocks | 30/36 | €189,720 | €189,720 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €17,712 | €7,373 | -€10,339 | -58.4% |
| Trade receivables | 40 | €3,116 | €7,373 | +€4,256 | +136.6% |
| Other amounts receivable | 41 | €14,596 | €0 | -€14,596 | -100.0% |
| Cash at bank and in hand | 54/58 | €14,606 | €3,758 | -€10,848 | -74.3% |
| Deferred charges and accrued income | 490/1 | €1,944 | €488 | -€1,456 | -74.9% |
| Total equity and liabilities | 10/49 | €223,981 | €201,339 | -€22,643 | -10.1% |
| Equity | 10/15 | €201,730 | €186,554 | -€15,175 | -7.5% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €1,730 | €0 | -€1,730 | -100.0% |
| Distributable reserves | 133 | €1,730 | €0 | -€1,730 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | -€13,446 | -€13,446 | |
| Amounts payable | 17/49 | €22,252 | €14,785 | -€7,467 | -33.6% |
| Amounts payable within one year | 42/48 | €22,252 | €14,785 | -€7,467 | -33.6% |
| Financial debts | 43 | €2,220 | €0 | -€2,220 | -100.0% |
| Credit institutions | 430/8 | €2,220 | €0 | -€2,220 | -100.0% |
| Trade debts | 44 | €19,455 | €1,198 | -€18,257 | -93.8% |
| Suppliers | 440/4 | €19,455 | €1,198 | -€18,257 | -93.8% |
| Taxes, remuneration and social security | 45 | €577 | €1,086 | +€510 | +88.4% |
| Taxes | 450/3 | €577 | €1,086 | +€510 | +88.4% |
| Other amounts payable | 47/48 | - | €12,500 | +€12,500 | |
| Other operating charges | 640/8 | €613 | €632 | +€19 | +3.0% |
| Gross operating margin | 9900 | €8,587 | -€13,369 | -€21,956 | |
| Operating profit (loss) | 9901 | €7,974 | -€14,001 | -€21,975 | |
| Financial income | 75/76B | €1,053 | €1,283 | +€229 | +21.8% |
| Recurring financial income | 75 | €1,053 | €1,283 | +€229 | +21.8% |
| Financial charges | 65/66B | €1,656 | €2,457 | +€801 | +48.4% |
| Recurring financial charges | 65 | €1,656 | €2,457 | +€801 | +48.4% |
| Profit (loss) for the period before taxes | 9903 | €7,371 | -€15,175 | -€22,547 | |
| Income taxes | 67/77 | €577 | €0 | -€577 | -100.0% |
| Profit (loss) for the period | 9904 | €6,795 | -€15,175 | -€21,970 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,795 | -€15,175 | -€21,970 |
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.