CISEAUX: 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.
CISEAUX
Largest movements
- Cash +€848
up €848 (+457.4%), from €186 to €1,034
mainly Net result for the year (+€2,735) and Receivables within one year (+€65)
- Receivables within one year -€65
down €65 (-14.9%), from €433 to €368
of which Trade receivables: -€56
- Profit (loss) carried forward +€2,735
up €2,735 (+10.4%), from -€26,290 to -€23,555
- Other debts -€1,193
down €1,193 (-6.9%), from €17,377 to €16,184
- Tax, wage and social debts -€676
no longer reported in 2025 (was €676)
- Trade debts -€82
down €82 (-52.8%), from €155 to €73
- Gross operating margin +€3,418
up €3,418 (+31532.1%), from €11 to €3,429
- Other operating charges +€45
up €45 (+11.7%), from €387 to €433
- Financial charges +€44
up €44 (+20.1%), from €218 to €261
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 | €1,618 | €2,402 | +€784 | +48.4% |
| Fixed assets | 21/28 | €1,000 | €1,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €618 | €1,402 | +€784 | +126.8% |
| Amounts receivable within one year | 40/41 | €433 | €368 | -€65 | -14.9% |
| Trade receivables | 40 | €238 | €182 | -€56 | -23.6% |
| Other amounts receivable | 41 | €195 | €187 | -€8 | -4.3% |
| Cash at bank and in hand | 54/58 | €186 | €1,034 | +€848 | +457.4% |
| Total equity and liabilities | 10/49 | €1,618 | €2,402 | +€784 | +48.4% |
| Equity | 10/15 | -€16,590 | -€13,855 | +€2,735 | +16.5% |
| Contributions | 10/11 | €9,700 | €9,700 | = | 0.0% |
| Outside capital | 11 | €9,700 | €9,700 | = | 0.0% |
| Other | 1109/19 | €9,700 | €9,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,290 | -€23,555 | +€2,735 | +10.4% |
| Amounts payable | 17/49 | €18,208 | €16,257 | -€1,951 | -10.7% |
| Amounts payable within one year | 42/48 | €18,208 | €16,257 | -€1,951 | -10.7% |
| Trade debts | 44 | €155 | €73 | -€82 | -52.8% |
| Suppliers | 440/4 | €155 | €73 | -€82 | -52.8% |
| Taxes, remuneration and social security | 45 | €676 | - | -€676 | |
| Taxes | 450/3 | €676 | - | -€676 | |
| Other amounts payable | 47/48 | €17,377 | €16,184 | -€1,193 | -6.9% |
| Other operating charges | 640/8 | €387 | €433 | +€45 | +11.7% |
| Gross operating margin | 9900 | €11 | €3,429 | +€3,418 | +31532.1% |
| Operating profit (loss) | 9901 | -€377 | €2,996 | +€3,373 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €218 | €261 | +€44 | +20.1% |
| Recurring financial charges | 65 | €218 | €261 | +€44 | +20.1% |
| Profit (loss) for the period before taxes | 9903 | -€594 | €2,735 | +€3,330 | |
| Profit (loss) for the period | 9904 | -€594 | €2,735 | +€3,330 | |
| Profit (loss) for the period to be appropriated | 9905 | -€594 | €2,735 | +€3,330 |
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 29 September 2026 via checked.be.