CIVIC: 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.
CIVIC
Largest movements
- Cash -€27,432
down €27,432 (-20.8%), from €131,928 to €104,496
mainly Tax, wage and social debts (-€16,743) and Receivables within one year (-€10,862)
- Receivables within one year +€10,862
up €10,862 (+2.9%), from €374,691 to €385,554
- Tax, wage and social debts -€16,743
no longer reported in 2025 (was €16,743)
- Gross operating margin -€303,952
down €303,952, from €302,210 to -€1,742
- Taxes -€91,743
no longer reported in 2025 (was €91,743)
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 | €506,620 | €490,050 | -€16,570 | -3.3% |
| Current assets | 29/58 | €506,620 | €490,050 | -€16,570 | -3.3% |
| Amounts receivable within one year | 40/41 | €374,691 | €385,554 | +€10,862 | +2.9% |
| Other amounts receivable | 41 | €374,691 | €385,554 | +€10,862 | +2.9% |
| Cash at bank and in hand | 54/58 | €131,928 | €104,496 | -€27,432 | -20.8% |
| Total equity and liabilities | 10/49 | €506,620 | €490,050 | -€16,570 | -3.3% |
| Equity | 10/15 | €489,877 | €489,824 | -€52 | 0.0% |
| Contributions | 10/11 | €86,763 | €86,763 | = | 0.0% |
| Capital | 10 | €86,763 | €86,763 | = | 0.0% |
| Issued capital | 100 | €86,763 | €86,763 | = | 0.0% |
| Reserves | 13 | €216,676 | €216,676 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,676 | €8,676 | = | 0.0% |
| Legal reserve | 130 | €8,676 | €8,676 | = | 0.0% |
| Distributable reserves | 133 | €208,000 | €208,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €186,438 | €186,385 | -€52 | 0.0% |
| Amounts payable | 17/49 | €16,743 | €226 | -€16,517 | -98.7% |
| Amounts payable within one year | 42/48 | €16,743 | €226 | -€16,517 | -98.7% |
| Trade debts | 44 | - | €226 | +€226 | |
| Suppliers | 440/4 | - | €226 | +€226 | |
| Taxes, remuneration and social security | 45 | €16,743 | - | -€16,743 | |
| Taxes | 450/3 | €16,743 | - | -€16,743 | |
| Other operating charges | 640/8 | €3,753 | €963 | -€2,790 | -74.3% |
| Gross operating margin | 9900 | €302,210 | -€1,742 | -€303,952 | |
| Operating profit (loss) | 9901 | €298,457 | -€2,706 | -€301,163 | |
| Financial income | 75/76B | €1,517 | €2,803 | +€1,286 | +84.8% |
| Recurring financial income | 75 | €1,517 | €2,803 | +€1,286 | +84.8% |
| Financial charges | 65/66B | €166 | €150 | -€16 | -9.7% |
| Recurring financial charges | 65 | €166 | €150 | -€16 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €299,808 | -€52 | -€299,860 | |
| Income taxes | 67/77 | €91,743 | - | -€91,743 | |
| Profit (loss) for the period | 9904 | €208,065 | -€52 | -€208,117 | |
| Profit (loss) for the period to be appropriated | 9905 | €208,065 | -€52 | -€208,117 |
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 11 October 2026 via checked.be.