CIVAJUS: 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.
CIVAJUS
Largest movements
- Tangible fixed assets -€6,482
down €6,482 (-15.1%), from €42,912 to €36,430
of which Plant, machinery and equipment: -€6,290
- Cash +€1,078
up €1,078 (+112.1%), from €961 to €2,039
mainly Depreciation (+€6,482) and Accrued charges and deferred income (+€2,889)
- Profit (loss) carried forward -€9,218
down €9,218 (-52.6%), from -€17,532 to -€26,749
- Accrued charges and deferred income +€2,889
new in 2025: €2,889
- Trade debts +€2,488
up €2,488, from €0 to €2,488
- Other debts -€1,500
down €1,500 (-3.4%), from €44,215 to €42,715
- Depreciation -€9,814
down €9,814 (-60.2%), from €16,296 to €6,482
- Gross operating margin +€5,854
up €5,854 (+82.7%), from -€7,077 to -€1,222
- Turnover +€4,855
up €4,855 (+43.0%), from €11,293 to €16,148
- Purchases and services -€999
down €999 (-5.4%), from €18,369 to €17,371
- Other operating charges +€593
up €593 (+64.4%), from €920 to €1,513
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 | €56,683 | €51,344 | -€5,340 | -9.4% |
| Fixed assets | 21/28 | €42,912 | €36,430 | -€6,482 | -15.1% |
| Tangible fixed assets | 22/27 | €42,912 | €36,430 | -€6,482 | -15.1% |
| Land and buildings | 22 | €2,857 | €2,665 | -€192 | -6.7% |
| Plant, machinery and equipment | 23 | €40,055 | €33,765 | -€6,290 | -15.7% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €13,771 | €14,914 | +€1,142 | +8.3% |
| Amounts receivable within one year | 40/41 | €986 | €1,135 | +€149 | +15.1% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €986 | €1,135 | +€149 | +15.1% |
| Cash at bank and in hand | 54/58 | €961 | €2,039 | +€1,078 | +112.1% |
| Deferred charges and accrued income | 490/1 | €11,824 | €11,739 | -€85 | -0.7% |
| Total equity and liabilities | 10/49 | €56,683 | €51,344 | -€5,340 | -9.4% |
| Equity | 10/15 | €12,468 | €3,251 | -€9,218 | -73.9% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,532 | -€26,749 | -€9,218 | -52.6% |
| Investment grants | 15 | €0 | - | = | |
| Amounts payable | 17/49 | €44,215 | €48,093 | +€3,878 | +8.8% |
| Amounts payable within one year | 42/48 | €44,215 | €45,203 | +€988 | +2.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €0 | €2,488 | +€2,488 | |
| Suppliers | 440/4 | - | €2,488 | +€2,488 | |
| Taxes, remuneration and social security | 45 | €0 | €0 | = | |
| Taxes | 450/3 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €44,215 | €42,715 | -€1,500 | -3.4% |
| Accrued charges and deferred income | 492/3 | - | €2,889 | +€2,889 | |
| Turnover | 70 | €11,293 | €16,148 | +€4,855 | +43.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €18,369 | €17,371 | -€999 | -5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,296 | €6,482 | -€9,814 | -60.2% |
| Other operating charges | 640/8 | €920 | €1,513 | +€593 | +64.4% |
| Gross operating margin | 9900 | -€7,077 | -€1,222 | +€5,854 | +82.7% |
| Operating profit (loss) | 9901 | -€24,293 | -€9,218 | +€15,075 | +62.1% |
| Financial income | 75/76B | €155 | - | -€155 | |
| Recurring financial income | 75 | €155 | - | -€155 | |
| Financial charges | 65/66B | €230 | - | -€230 | |
| Recurring financial charges | 65 | €230 | - | -€230 | |
| Profit (loss) for the period before taxes | 9903 | -€24,368 | -€9,218 | +€15,150 | +62.2% |
| Profit (loss) for the period | 9904 | -€24,368 | -€9,218 | +€15,150 | +62.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,368 | -€9,218 | +€15,150 | +62.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.