CIVENGTA: 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.
CIVENGTA
Largest movements
- Cash -€12,308
down €12,308 (-20.0%), from €61,530 to €49,221
mainly Trade debts (-€6,140) and Receivables within one year (-€5,986)
- Receivables within one year +€5,986
up €5,986 (+449%), from €1,332 to €7,318
of which Other amounts receivable: +€3,094
- Trade debts -€6,140
down €6,140 (-55.7%), from €11,024 to €4,883
- Tax, wage and social debts -€5,162
down €5,162 (-93.6%), from €5,512 to €351
- Reserves +€4,519
up €4,519 (+9.6%), from €47,087 to €51,606
- Gross operating margin -€10,472
down €10,472 (-60.2%), from €17,392 to €6,920
- Taxes -€3,003
down €3,003 (-61.2%), from €4,909 to €1,906
- Other operating charges -€388
down €388 (-49.2%), from €788 to €400
- Depreciation +€332
up €332 (+2,715%), from €12 to €344
- Financial income +€222
up €222 (+312%), from €71 to €294
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 | €63,881 | €57,215 | -€6,666 | -10.4% |
| Fixed assets | 21/28 | €1,020 | €676 | -€344 | -33.7% |
| Tangible fixed assets | 22/27 | €1,020 | €676 | -€344 | -33.7% |
| Furniture and vehicles | 24 | €1,020 | €676 | -€344 | -33.7% |
| Current assets | 29/58 | €62,862 | €56,539 | -€6,322 | -10.1% |
| Amounts receivable within one year | 40/41 | €1,332 | €7,318 | +€5,986 | +449% |
| Trade receivables | 40 | €1,332 | €4,224 | +€2,892 | +217% |
| Other amounts receivable | 41 | - | €3,094 | +€3,094 | |
| Cash at bank and in hand | 54/58 | €61,530 | €49,221 | -€12,308 | -20.0% |
| Total equity and liabilities | 10/49 | €63,881 | €57,215 | -€6,666 | -10.4% |
| Equity | 10/15 | €47,187 | €51,706 | +€4,519 | +9.6% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €47,087 | €51,606 | +€4,519 | +9.6% |
| Distributable reserves | 133 | €47,087 | €51,606 | +€4,519 | +9.6% |
| Amounts payable | 17/49 | €16,695 | €5,509 | -€11,186 | -67.0% |
| Amounts payable within one year | 42/48 | €16,695 | €5,509 | -€11,186 | -67.0% |
| Trade debts | 44 | €11,024 | €4,883 | -€6,140 | -55.7% |
| Suppliers | 440/4 | €11,024 | €4,883 | -€6,140 | -55.7% |
| Taxes, remuneration and social security | 45 | €5,512 | €351 | -€5,162 | -93.6% |
| Taxes | 450/3 | €5,512 | €351 | -€5,162 | -93.6% |
| Other amounts payable | 47/48 | €159 | €275 | +€117 | +73.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12 | €344 | +€332 | +2,715% |
| Other operating charges | 640/8 | €788 | €400 | -€388 | -49.2% |
| Gross operating margin | 9900 | €17,392 | €6,920 | -€10,472 | -60.2% |
| Operating profit (loss) | 9901 | €16,592 | €6,177 | -€10,416 | -62.8% |
| Financial income | 75/76B | €71 | €294 | +€222 | +312% |
| Recurring financial income | 75 | €71 | €294 | +€222 | +312% |
| Financial charges | 65/66B | €47 | €45 | -€2 | -3.9% |
| Recurring financial charges | 65 | €47 | €45 | -€2 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €16,617 | €6,425 | -€10,191 | -61.3% |
| Income taxes | 67/77 | €4,909 | €1,906 | -€3,003 | -61.2% |
| Profit (loss) for the period | 9904 | €11,708 | €4,519 | -€7,188 | -61.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,708 | €4,519 | -€7,188 | -61.4% |
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 14 October 2026 via checked.be.