CIS: 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.
CIS
Largest movements
- Tangible fixed assets -€11,336
down €11,336 (-22.2%), from €51,091 to €39,756
of which Furniture and vehicles: -€10,868
- Cash +€4,605
up €4,605 (+6.1%), from €76,045 to €80,650
mainly Depreciation (+€12,658) and Net result for the year (+€9,441)
- Tax, wage and social debts -€15,033
down €15,033 (-32.3%), from €46,551 to €31,518
- Reserves +€9,441
up €9,441 (+10.4%), from €90,738 to €100,179
- Other debts -€1,706
down €1,706 (-31.2%), from €5,468 to €3,763
- Gross operating margin -€37,966
down €37,966 (-56.0%), from €67,818 to €29,852
- Taxes -€9,780
down €9,780 (-59.9%), from €16,316 to €6,535
- Depreciation +€908
up €908 (+7.7%), from €11,749 to €12,658
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 | €144,908 | €138,349 | -€6,559 | -4.5% |
| Fixed assets | 21/28 | €51,091 | €39,756 | -€11,336 | -22.2% |
| Tangible fixed assets | 22/27 | €51,091 | €39,756 | -€11,336 | -22.2% |
| Plant, machinery and equipment | 23 | €1,895 | €1,427 | -€468 | -24.7% |
| Furniture and vehicles | 24 | €49,196 | €38,329 | -€10,868 | -22.1% |
| Current assets | 29/58 | €93,817 | €98,594 | +€4,777 | +5.1% |
| Amounts receivable within one year | 40/41 | €16,302 | €15,104 | -€1,199 | -7.4% |
| Trade receivables | 40 | €16,302 | €15,104 | -€1,199 | -7.4% |
| Cash at bank and in hand | 54/58 | €76,045 | €80,650 | +€4,605 | +6.1% |
| Deferred charges and accrued income | 490/1 | €1,470 | €2,840 | +€1,371 | +93.3% |
| Total equity and liabilities | 10/49 | €144,908 | €138,349 | -€6,559 | -4.5% |
| Equity | 10/15 | €91,738 | €101,179 | +€9,441 | +10.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €90,738 | €100,179 | +€9,441 | +10.4% |
| Distributable reserves | 133 | €90,738 | €100,179 | +€9,441 | +10.4% |
| Amounts payable | 17/49 | €53,170 | €37,170 | -€16,000 | -30.1% |
| Amounts payable within one year | 42/48 | €53,170 | €37,170 | -€16,000 | -30.1% |
| Trade debts | 44 | €1,151 | €1,889 | +€738 | +64.2% |
| Suppliers | 440/4 | €1,151 | €1,889 | +€738 | +64.2% |
| Taxes, remuneration and social security | 45 | €46,551 | €31,518 | -€15,033 | -32.3% |
| Taxes | 450/3 | €46,551 | €31,518 | -€15,033 | -32.3% |
| Other amounts payable | 47/48 | €5,468 | €3,763 | -€1,706 | -31.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,749 | €12,658 | +€908 | +7.7% |
| Other operating charges | 640/8 | €1,345 | €1,148 | -€197 | -14.7% |
| Gross operating margin | 9900 | €67,818 | €29,852 | -€37,966 | -56.0% |
| Operating profit (loss) | 9901 | €54,724 | €16,047 | -€38,677 | -70.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €74 | €71 | -€3 | -4.1% |
| Recurring financial charges | 65 | €74 | €71 | -€3 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €54,650 | €15,976 | -€38,674 | -70.8% |
| Income taxes | 67/77 | €16,316 | €6,535 | -€9,780 | -59.9% |
| Profit (loss) for the period | 9904 | €38,335 | €9,441 | -€28,894 | -75.4% |
| Profit (loss) for the period to be appropriated | 9905 | €38,335 | €9,441 | -€28,894 | -75.4% |
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.