CISTUS: what changed
What changed
CISTUS
NACE 71.113, Urban planning and landscape architecture
filed annual accounts (NBB)
Net result for the year
€178,814
2024 · €69,139+€109,675
Equity
€640,267
2024 · €488,726+€151,541
Cash
€249,105
2024 · €111,777+€137,328
Balance sheet total
€1.3m
2024 · €1.1m+€140,211
Largest movements
Assets
- Cash +€137,328
up €137,328 (+123%), from €111,777 to €249,105
mainly Net result for the year (+€178,814) and Depreciation (+€72,453)
- Receivables within one year +€40,643
up €40,643 (+54.2%), from €74,998 to €115,641
of which Trade receivables: +€41,819
- Tangible fixed assets -€34,438
down €34,438 (-3.7%), from €938,769 to €904,331
of which Land and buildings: -€25,310
Equity and liabilities
- Reserves +€151,541
up €151,541 (+33.8%), from €448,726 to €600,267
- Debts after one year -€46,969
down €46,969 (-9.4%), from €500,229 to €453,260
of which Financial debts: -€38,867
- Tax, wage and social debts +€30,290
up €30,290 (+50.4%), from €60,075 to €90,364
of which Taxes: +€32,686
Income statement
- Gross operating margin +€168,418
up €168,418 (+55.1%), from €305,514 to €473,932
- Taxes +€60,648
up €60,648 (+215%), from €28,161 to €88,809
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€69,139
Gross operating margin
+€168,418
Staff costs
-€492
Depreciation
-€439
Other operating charges
+€267
Financial income
+€363
Financial charges
+€2,205
Taxes
-€60,648
Result 2025
€178,814
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€249,196
Investment
-€38,015
Financing
-€73,854
Cash 2024
€111,777
From operations (derived)
+€249,196
Net result for the year
+€178,814
Depreciation
+€72,453
Receivables within one year
-€40,643
Deferred charges and accrued income
+€3,322
Trade debts
-€4,892
Tax, wage and social debts
+€30,290
Other debts
+€9,856
Accrued charges and deferred income
-€3
Investment (derived)
-€38,015
Investment in fixed assets (net)
-€38,015
Financing
-€73,854
Debts after one year
-€46,969
Current portion of long-term debt
+€398
Short-term financial debts
-€10
Contributions, distributions and other
-€27,273
Cash 2025
€249,105
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,147,355 | €1,287,566 | +€140,211 | +12.2% |
| Fixed assets | 21/28 | €938,769 | €904,331 | -€34,438 | -3.7% |
| Tangible fixed assets | 22/27 | €938,769 | €904,331 | -€34,438 | -3.7% |
| Land and buildings | 22 | €885,857 | €860,547 | -€25,310 | -2.9% |
| Plant, machinery and equipment | 23 | €43,760 | €39,239 | -€4,521 | -10.3% |
| Furniture and vehicles | 24 | €9,152 | €4,545 | -€4,607 | -50.3% |
| Current assets | 29/58 | €208,585 | €383,234 | +€174,649 | +83.7% |
| Stocks and contracts in progress | 3 | €6,135 | €6,135 | = | 0.0% |
| Stocks | 30/36 | €6,135 | €6,135 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €74,998 | €115,641 | +€40,643 | +54.2% |
| Trade receivables | 40 | €73,822 | €115,641 | +€41,819 | +56.6% |
| Other amounts receivable | 41 | €1,176 | - | -€1,176 | |
| Cash at bank and in hand | 54/58 | €111,777 | €249,105 | +€137,328 | +123% |
| Deferred charges and accrued income | 490/1 | €15,676 | €12,354 | -€3,322 | -21.2% |
| Total equity and liabilities | 10/49 | €1,147,355 | €1,287,566 | +€140,211 | +12.2% |
| Equity | 10/15 | €488,726 | €640,267 | +€151,541 | +31.0% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €448,726 | €600,267 | +€151,541 | +33.8% |
| Distributable reserves | 133 | €448,726 | €600,267 | +€151,541 | +33.8% |
| Amounts payable | 17/49 | €658,628 | €647,298 | -€11,330 | -1.7% |
| Amounts payable after more than one year | 17 | €500,229 | €453,260 | -€46,969 | -9.4% |
| Financial debts | 170/4 | €294,867 | €256,000 | -€38,867 | -13.2% |
| Other amounts payable | 178/9 | €205,362 | €197,260 | -€8,102 | -3.9% |
| Amounts payable within one year | 42/48 | €158,371 | €194,013 | +€35,642 | +22.5% |
| Current portion of amounts payable after more than one year | 42 | €38,469 | €38,867 | +€398 | +1.0% |
| Financial debts | 43 | €3,380 | €3,370 | -€10 | -0.3% |
| Credit institutions | 430/8 | €3,380 | €3,370 | -€10 | -0.3% |
| Trade debts | 44 | €56,447 | €51,555 | -€4,892 | -8.7% |
| Suppliers | 440/4 | €56,447 | €51,555 | -€4,892 | -8.7% |
| Taxes, remuneration and social security | 45 | €60,075 | €90,364 | +€30,290 | +50.4% |
| Taxes | 450/3 | €33,499 | €66,185 | +€32,686 | +97.6% |
| Remuneration and social security | 454/9 | €26,575 | €24,179 | -€2,396 | -9.0% |
| Other amounts payable | 47/48 | - | €9,856 | +€9,856 | |
| Accrued charges and deferred income | 492/3 | €29 | €25 | -€3 | -11.1% |
| Non-recurring operating income | 76A | €6,446 | - | -€6,446 | |
| Remuneration, social security and pensions | 62 | €111,475 | €111,967 | +€492 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,014 | €72,453 | +€439 | +0.6% |
| Other operating charges | 640/8 | €4,795 | €4,528 | -€267 | -5.6% |
| Gross operating margin | 9900 | €305,514 | €473,932 | +€168,418 | +55.1% |
| Operating profit (loss) | 9901 | €117,231 | €284,985 | +€167,755 | +143% |
| Financial income | 75/76B | €719 | €1,082 | +€363 | +50.4% |
| Recurring financial income | 75 | €719 | €1,082 | +€363 | +50.4% |
| Financial charges | 65/66B | €20,650 | €18,445 | -€2,205 | -10.7% |
| Recurring financial charges | 65 | €20,650 | €18,445 | -€2,205 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €97,300 | €267,622 | +€170,323 | +175% |
| Income taxes | 67/77 | €28,161 | €88,809 | +€60,648 | +215% |
| Profit (loss) for the period | 9904 | €69,139 | €178,814 | +€109,675 | +159% |
| Profit (loss) for the period to be appropriated | 9905 | €69,139 | €178,814 | +€109,675 | +159% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.