Cisotoop: 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.
Cisotoop
Largest movements
- Cash +€70,071
up €70,071 (+71.4%), from €98,160 to €168,231
mainly Net result for the year (+€308,174) and Other debts (+€30,983)
- Receivables within one year -€18,128
down €18,128 (-12.6%), from €144,070 to €125,941
of which Trade receivables: -€11,364
- Tangible fixed assets -€11,678
down €11,678 (-26.4%), from €44,318 to €32,640
of which Furniture and vehicles: -€10,945
- Other debts +€30,983
up €30,983 (+13.4%), from €230,965 to €261,948
- Tax, wage and social debts +€8,579
up €8,579 (+15.8%), from €54,285 to €62,864
- Gross operating margin +€77,672
up €77,672 (+20.9%), from €372,403 to €450,074
- Financial charges +€29,408
up €29,408 (+6,102%), from €482 to €29,890
- Taxes +€11,157
up €11,157 (+12.6%), from €88,476 to €99,633
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 | €288,689 | €329,190 | +€40,501 | +14.0% |
| Fixed assets | 21/28 | €44,318 | €32,640 | -€11,678 | -26.4% |
| Tangible fixed assets | 22/27 | €44,318 | €32,640 | -€11,678 | -26.4% |
| Furniture and vehicles | 24 | €37,830 | €26,885 | -€10,945 | -28.9% |
| Other tangible fixed assets | 26 | €6,488 | €5,755 | -€733 | -11.3% |
| Current assets | 29/58 | €244,371 | €296,550 | +€52,179 | +21.4% |
| Amounts receivable within one year | 40/41 | €144,070 | €125,941 | -€18,128 | -12.6% |
| Trade receivables | 40 | €131,196 | €119,832 | -€11,364 | -8.7% |
| Other amounts receivable | 41 | €12,874 | €6,109 | -€6,764 | -52.5% |
| Cash at bank and in hand | 54/58 | €98,160 | €168,231 | +€70,071 | +71.4% |
| Deferred charges and accrued income | 490/1 | €2,142 | €2,378 | +€236 | +11.0% |
| Total equity and liabilities | 10/49 | €288,689 | €329,190 | +€40,501 | +14.0% |
| Equity | 10/15 | €2,500 | €2,500 | = | 0.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Amounts payable | 17/49 | €286,189 | €326,690 | +€40,501 | +14.2% |
| Amounts payable within one year | 42/48 | €286,189 | €326,690 | +€40,501 | +14.2% |
| Trade debts | 44 | €939 | €1,878 | +€939 | +100% |
| Suppliers | 440/4 | €939 | €1,878 | +€939 | +100% |
| Taxes, remuneration and social security | 45 | €54,285 | €62,864 | +€8,579 | +15.8% |
| Taxes | 450/3 | €54,285 | €62,864 | +€8,579 | +15.8% |
| Other amounts payable | 47/48 | €230,965 | €261,948 | +€30,983 | +13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,658 | €12,907 | +€1,249 | +10.7% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €372,403 | €450,074 | +€77,672 | +20.9% |
| Operating profit (loss) | 9901 | €360,357 | €437,167 | +€76,810 | +21.3% |
| Financial income | 75/76B | €324 | €529 | +€205 | +63.2% |
| Recurring financial income | 75 | €324 | €529 | +€205 | +63.2% |
| Financial charges | 65/66B | €482 | €29,890 | +€29,408 | +6,102% |
| Recurring financial charges | 65 | €482 | €29,890 | +€29,408 | +6,102% |
| Profit (loss) for the period before taxes | 9903 | €360,199 | €407,807 | +€47,607 | +13.2% |
| Income taxes | 67/77 | €88,476 | €99,633 | +€11,157 | +12.6% |
| Profit (loss) for the period | 9904 | €271,723 | €308,174 | +€36,450 | +13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €271,723 | €308,174 | +€36,450 | +13.4% |
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 17 October 2026 via checked.be.