Cis Beheer: 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 Beheer
Largest movements
- Financial fixed assets +€120,000
new in 2025: €120,000
- Receivables within one year +€31,525
up €31,525 (+54.2%), from €58,161 to €89,687
of which Trade receivables: +€36,300
- Tangible fixed assets -€5,992
down €5,992 (-56.6%), from €10,582 to €4,590
of which Furniture and vehicles: -€7,500
- Cash +€2,764
up €2,764 (+16,970%), from €16 to €2,781
mainly Other debts (+€121,495) and Net result for the year (+€25,978)
- Other debts +€121,495
new in 2025: €121,495
- Reserves +€25,978
up €25,978 (+95.7%), from €27,144 to €53,121
- Trade debts -€10,818
down €10,818 (-73.4%), from €14,731 to €3,914
- Tax, wage and social debts +€7,337
up €7,337 (+57.7%), from €12,713 to €20,050
of which Taxes: +€15,313
- Debts after one year +€7,227
up €7,227 (+545%), from €1,326 to €8,553
- Gross operating margin +€37,435
up €37,435 (+327%), from €11,438 to €48,873
- Taxes +€9,050
up €9,050 (+952%), from €951 to €10,001
- Other operating charges +€2,494
up €2,494 (+199%), from €1,253 to €3,747
- Financial charges +€756
up €756 (+98.6%), from €767 to €1,522
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 | €68,760 | €217,058 | +€148,298 | +216% |
| Fixed assets | 21/28 | €10,582 | €124,590 | +€114,008 | +1,077% |
| Tangible fixed assets | 22/27 | €10,582 | €4,590 | -€5,992 | -56.6% |
| Land and buildings | 22 | - | €1,508 | +€1,508 | |
| Furniture and vehicles | 24 | €10,582 | €3,082 | -€7,500 | -70.9% |
| Financial fixed assets | 28 | - | €120,000 | +€120,000 | |
| Current assets | 29/58 | €58,178 | €92,468 | +€34,290 | +58.9% |
| Amounts receivable within one year | 40/41 | €58,161 | €89,687 | +€31,525 | +54.2% |
| Trade receivables | 40 | €50,820 | €87,120 | +€36,300 | +71.4% |
| Other amounts receivable | 41 | €7,341 | €2,567 | -€4,775 | -65.0% |
| Cash at bank and in hand | 54/58 | €16 | €2,781 | +€2,764 | +16,970% |
| Total equity and liabilities | 10/49 | €68,760 | €217,058 | +€148,298 | +216% |
| Equity | 10/15 | €32,144 | €58,121 | +€25,978 | +80.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €27,144 | €53,121 | +€25,978 | +95.7% |
| Distributable reserves | 133 | €27,144 | €53,121 | +€25,978 | +95.7% |
| Amounts payable | 17/49 | €36,616 | €158,936 | +€122,320 | +334% |
| Amounts payable after more than one year | 17 | €1,326 | €8,553 | +€7,227 | +545% |
| Financial debts | 170/4 | €1,326 | €8,553 | +€7,227 | +545% |
| Amounts payable within one year | 42/48 | €34,291 | €150,383 | +€116,093 | +339% |
| Current portion of amounts payable after more than one year | 42 | €6,846 | €4,925 | -€1,921 | -28.1% |
| Trade debts | 44 | €14,731 | €3,914 | -€10,818 | -73.4% |
| Suppliers | 440/4 | €14,731 | €3,914 | -€10,818 | -73.4% |
| Taxes, remuneration and social security | 45 | €12,713 | €20,050 | +€7,337 | +57.7% |
| Taxes | 450/3 | €4,737 | €20,050 | +€15,313 | +323% |
| Remuneration and social security | 454/9 | €7,976 | €0 | -€7,976 | -100% |
| Other amounts payable | 47/48 | - | €121,495 | +€121,495 | |
| Accrued charges and deferred income | 492/3 | €1,000 | €0 | -€1,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,500 | €7,645 | +€145 | +1.9% |
| Other operating charges | 640/8 | €1,253 | €3,747 | +€2,494 | +199% |
| Gross operating margin | 9900 | €11,438 | €48,873 | +€37,435 | +327% |
| Operating profit (loss) | 9901 | €2,684 | €37,481 | +€34,796 | +1,296% |
| Financial income | 75/76B | €0 | €20 | +€20 | +66,567% |
| Recurring financial income | 75 | €0 | €20 | +€20 | +66,567% |
| Financial charges | 65/66B | €767 | €1,522 | +€756 | +98.6% |
| Recurring financial charges | 65 | €767 | €1,522 | +€756 | +98.6% |
| Profit (loss) for the period before taxes | 9903 | €1,918 | €35,978 | +€34,061 | +1,776% |
| Income taxes | 67/77 | €951 | €10,001 | +€9,050 | +952% |
| Profit (loss) for the period | 9904 | €967 | €25,978 | +€25,011 | +2,587% |
| Profit (loss) for the period to be appropriated | 9905 | €967 | €25,978 | +€25,011 | +2,587% |
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 26 October 2026 via checked.be.