CIVA SERVICES: 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.
CIVA SERVICES
Largest movements
- Receivables within one year -€7,991
down €7,991 (-77.9%), from €10,263 to €2,271
of which Trade receivables: -€4,702
- Cash +€5,224
up €5,224 (+176%), from €2,963 to €8,188
mainly Other debts (+€9,973) and Receivables within one year (+€7,991)
- Tangible fixed assets -€1,084
down €1,084 (-54.9%), from €1,973 to €890
- Other debts +€9,973
new in 2025: €9,973
- Trade debts -€9,525
down €9,525 (-83.3%), from €11,431 to €1,906
- Tax, wage and social debts -€5,281
down €5,281 (-90.6%), from €5,830 to €549
- Profit (loss) carried forward +€835
up €835 (+3.1%), from -€26,916 to -€26,080
- Gross operating margin +€29,898
up €29,898, from -€27,050 to €2,848
- Taxes +€408
up €408 (+290%), from €141 to €549
- Other operating charges -€307
down €307 (-68.0%), from €452 to €145
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 | €15,346 | €11,349 | -€3,997 | -26.0% |
| Fixed assets | 21/28 | €1,973 | €890 | -€1,084 | -54.9% |
| Tangible fixed assets | 22/27 | €1,973 | €890 | -€1,084 | -54.9% |
| Furniture and vehicles | 24 | €1,973 | €890 | -€1,084 | -54.9% |
| Current assets | 29/58 | €13,373 | €10,459 | -€2,914 | -21.8% |
| Amounts receivable within one year | 40/41 | €10,263 | €2,271 | -€7,991 | -77.9% |
| Trade receivables | 40 | €6,522 | €1,820 | -€4,702 | -72.1% |
| Other amounts receivable | 41 | €3,741 | €451 | -€3,289 | -87.9% |
| Cash at bank and in hand | 54/58 | €2,963 | €8,188 | +€5,224 | +176% |
| Deferred charges and accrued income | 490/1 | €147 | - | -€147 | |
| Total equity and liabilities | 10/49 | €15,346 | €11,349 | -€3,997 | -26.0% |
| Equity | 10/15 | -€1,916 | -€1,080 | +€835 | +43.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,916 | -€26,080 | +€835 | +3.1% |
| Amounts payable | 17/49 | €17,262 | €12,429 | -€4,832 | -28.0% |
| Amounts payable within one year | 42/48 | €17,262 | €12,429 | -€4,832 | -28.0% |
| Trade debts | 44 | €11,431 | €1,906 | -€9,525 | -83.3% |
| Suppliers | 440/4 | €11,431 | €1,906 | -€9,525 | -83.3% |
| Taxes, remuneration and social security | 45 | €5,830 | €549 | -€5,281 | -90.6% |
| Taxes | 450/3 | €5,830 | €549 | -€5,281 | -90.6% |
| Other amounts payable | 47/48 | - | €9,973 | +€9,973 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,222 | €1,084 | -€139 | -11.4% |
| Other operating charges | 640/8 | €452 | €145 | -€307 | -68.0% |
| Gross operating margin | 9900 | -€27,050 | €2,848 | +€29,898 | |
| Operating profit (loss) | 9901 | -€28,724 | €1,620 | +€30,344 | |
| Financial income | 75/76B | €466 | €265 | -€201 | -43.1% |
| Recurring financial income | 75 | €466 | €265 | -€201 | -43.1% |
| Financial charges | 65/66B | €335 | €500 | +€165 | +49.2% |
| Recurring financial charges | 65 | €335 | €500 | +€165 | +49.2% |
| Profit (loss) for the period before taxes | 9903 | -€28,594 | €1,385 | +€29,979 | |
| Income taxes | 67/77 | €141 | €549 | +€408 | +290% |
| Profit (loss) for the period | 9904 | -€28,735 | €835 | +€29,570 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,735 | €835 | +€29,570 |
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 14 October 2026 via checked.be.