CIS: 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.
CIS
Largest movements
- Tangible fixed assets -€51,485
down €51,485 (-6.6%), from €776,825 to €725,340
- Receivables within one year +€37,281
up €37,281 (+145.7%), from €25,581 to €62,861
of which Other amounts receivable: +€25,989
- Cash +€10,671
up €10,671 (+502.1%), from €2,125 to €12,797
mainly Net result for the year (+€77,092) and Depreciation (+€52,879)
- Reserves +€77,092
up €77,092 (+16.8%), from €458,974 to €536,066
of which Distributable reserves: +€77,092
- Debts after one year -€40,756
down €40,756 (-18.2%), from €223,986 to €183,230
- Tax, wage and social debts -€28,370
down €28,370 (-68.9%), from €41,176 to €12,806
- Trade debts -€14,070
down €14,070 (-59.0%), from €23,837 to €9,767
- Gross operating margin +€26,260
up €26,260 (+17.0%), from €154,073 to €180,333
- Taxes +€13,512
up €13,512 (+43.5%), from €31,049 to €44,561
- Other operating charges -€7,451
down €7,451 (-77.4%), from €9,625 to €2,174
- Financial charges -€2,628
down €2,628 (-35.8%), from €7,332 to €4,704
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 | €808,851 | €803,657 | -€5,194 | -0.6% |
| Fixed assets | 21/28 | €776,825 | €725,340 | -€51,485 | -6.6% |
| Tangible fixed assets | 22/27 | €776,825 | €725,340 | -€51,485 | -6.6% |
| Land and buildings | 22 | €442,609 | €434,968 | -€7,641 | -1.7% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €64,870 | €45,773 | -€19,097 | -29.4% |
| Other tangible fixed assets | 26 | €269,347 | €244,600 | -€24,747 | -9.2% |
| Current assets | 29/58 | €32,025 | €78,316 | +€46,291 | +144.5% |
| Stocks and contracts in progress | 3 | €1,888 | €1,206 | -€682 | -36.1% |
| Stocks | 30/36 | €1,888 | €1,206 | -€682 | -36.1% |
| Amounts receivable within one year | 40/41 | €25,581 | €62,861 | +€37,281 | +145.7% |
| Trade receivables | 40 | €20,167 | €31,459 | +€11,292 | +56.0% |
| Other amounts receivable | 41 | €5,414 | €31,403 | +€25,989 | +480.1% |
| Cash at bank and in hand | 54/58 | €2,125 | €12,797 | +€10,671 | +502.1% |
| Deferred charges and accrued income | 490/1 | €2,431 | €1,452 | -€979 | -40.3% |
| Total equity and liabilities | 10/49 | €808,851 | €803,657 | -€5,194 | -0.6% |
| Equity | 10/15 | €478,974 | €556,066 | +€77,092 | +16.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €458,974 | €536,066 | +€77,092 | +16.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €458,974 | €536,066 | +€77,092 | +16.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €329,877 | €247,590 | -€82,286 | -24.9% |
| Amounts payable after more than one year | 17 | €223,986 | €183,230 | -€40,756 | -18.2% |
| Financial debts | 170/4 | €223,986 | €183,230 | -€40,756 | -18.2% |
| Amounts payable within one year | 42/48 | €104,891 | €63,330 | -€41,561 | -39.6% |
| Current portion of amounts payable after more than one year | 42 | €39,877 | €40,756 | +€879 | +2.2% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €23,837 | €9,767 | -€14,070 | -59.0% |
| Suppliers | 440/4 | €23,837 | €9,767 | -€14,070 | -59.0% |
| Taxes, remuneration and social security | 45 | €41,176 | €12,806 | -€28,370 | -68.9% |
| Taxes | 450/3 | €41,176 | €12,806 | -€28,370 | -68.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,030 | +€31 | +3.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,132 | €52,879 | -€1,253 | -2.3% |
| Other operating charges | 640/8 | €9,625 | €2,174 | -€7,451 | -77.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €154,073 | €180,333 | +€26,260 | +17.0% |
| Operating profit (loss) | 9901 | €90,316 | €125,280 | +€34,964 | +38.7% |
| Financial income | 75/76B | €2,602 | €1,078 | -€1,524 | -58.6% |
| Recurring financial income | 75 | €2,602 | €1,078 | -€1,524 | -58.6% |
| Financial charges | 65/66B | €7,332 | €4,704 | -€2,628 | -35.8% |
| Recurring financial charges | 65 | €7,332 | €4,704 | -€2,628 | -35.8% |
| Profit (loss) for the period before taxes | 9903 | €85,585 | €121,654 | +€36,068 | +42.1% |
| Income taxes | 67/77 | €31,049 | €44,561 | +€13,512 | +43.5% |
| Profit (loss) for the period | 9904 | €54,536 | €77,092 | +€22,556 | +41.4% |
| Profit (loss) for the period to be appropriated | 9905 | €54,536 | €77,092 | +€22,556 | +41.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.