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.
What changed
CIVIC
NACE 43.320, Joinery installation
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€8,834
2024 · -€31,664+€40,499
Equity
€46,751
2024 · €37,917+€8,834
Cash
€21,115
2024 · €19,812+€1,303
Balance sheet total
€652,396
2024 · €699,870-€47,474
Largest movements
Assets
- Tangible fixed assets -€39,142
down €39,142 (-6.6%), from €591,188 to €552,047
- Receivables within one year -€8,126
down €8,126 (-12.9%), from €62,826 to €54,701
of which Other amounts receivable: -€8,969
Equity and liabilities
- Debts after one year -€47,057
down €47,057 (-8.4%), from €558,219 to €511,163
- Other debts -€9,430
down €9,430 (-60.3%), from €15,651 to €6,221
- Profit (loss) carried forward +€8,834
up €8,834 (+28.1%), from -€31,383 to -€22,549
Income statement
- Depreciation -€37,727
down €37,727 (-42.9%), from €87,878 to €50,151
- Gross operating margin +€18,050
up €18,050 (+27.3%), from €66,046 to €84,096
- Financial charges +€13,543
up €13,543 (+180.8%), from €7,490 to €21,034
- Other operating charges -€1,286
down €1,286 (-58.5%), from €2,198 to €912
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.
Result 2024
-€31,664
Gross operating margin
+€18,050
Depreciation
+€37,727
Other operating charges
+€1,286
Other operating items
-€3,030
Financial income
-€8
Financial charges
-€13,543
Taxes
+€17
Result 2025
€8,834
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.
From operations
+€58,862
Investment
-€8,666
Financing
-€48,893
Cash 2024
€19,812
From operations (derived)
+€58,862
Net result for the year
+€8,834
Depreciation
+€50,151
Stocks and contracts
-€100
Receivables within one year
+€8,126
Deferred charges and accrued income
-€735
Trade debts
+€2,165
Tax, wage and social debts
-€328
Other debts
-€9,430
Accrued charges and deferred income
+€179
Investment (derived)
-€8,666
Investment in fixed assets (net)
-€8,666
Financing
-€48,893
Debts after one year
-€47,057
Current portion of long-term debt
-€2,738
Short-term financial debts
+€901
Cash 2025
€21,115
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €699,870 | €652,396 | -€47,474 | -6.8% |
| Fixed assets | 21/28 | €597,950 | €556,464 | -€41,486 | -6.9% |
| Intangible fixed assets | 21 | €4,262 | €1,918 | -€2,344 | -55.0% |
| Tangible fixed assets | 22/27 | €591,188 | €552,047 | -€39,142 | -6.6% |
| Land and buildings | 22 | €482,732 | €463,902 | -€18,830 | -3.9% |
| Plant, machinery and equipment | 23 | €54,752 | €43,031 | -€11,722 | -21.4% |
| Furniture and vehicles | 24 | €12,989 | €9,427 | -€3,562 | -27.4% |
| Leasing and similar rights | 25 | €16,441 | €7,321 | -€9,120 | -55.5% |
| Other tangible fixed assets | 26 | €24,275 | €28,366 | +€4,091 | +16.9% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €101,920 | €95,931 | -€5,988 | -5.9% |
| Stocks and contracts in progress | 3 | €15,250 | €15,350 | +€100 | +0.7% |
| Stocks | 30/36 | €1,250 | €13,100 | +€11,850 | +948.0% |
| Contracts in progress | 37 | €14,000 | €2,250 | -€11,750 | -83.9% |
| Amounts receivable within one year | 40/41 | €62,826 | €54,701 | -€8,126 | -12.9% |
| Trade receivables | 40 | €40,872 | €41,715 | +€843 | +2.1% |
| Other amounts receivable | 41 | €21,954 | €12,986 | -€8,969 | -40.9% |
| Cash at bank and in hand | 54/58 | €19,812 | €21,115 | +€1,303 | +6.6% |
| Deferred charges and accrued income | 490/1 | €4,031 | €4,766 | +€735 | +18.2% |
| Total equity and liabilities | 10/49 | €699,870 | €652,396 | -€47,474 | -6.8% |
| Equity | 10/15 | €37,917 | €46,751 | +€8,834 | +23.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €56,900 | €56,900 | = | 0.0% |
| Distributable reserves | 133 | €56,900 | €56,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,383 | -€22,549 | +€8,834 | +28.1% |
| Amounts payable | 17/49 | €661,953 | €605,645 | -€56,308 | -8.5% |
| Amounts payable after more than one year | 17 | €558,219 | €511,163 | -€47,057 | -8.4% |
| Financial debts | 170/4 | €558,219 | €511,163 | -€47,057 | -8.4% |
| Amounts payable within one year | 42/48 | €100,940 | €91,510 | -€9,430 | -9.3% |
| Current portion of amounts payable after more than one year | 42 | €49,795 | €47,057 | -€2,738 | -5.5% |
| Financial debts | 43 | - | €901 | +€901 | |
| Credit institutions | 430/8 | - | €901 | +€901 | |
| Trade debts | 44 | €33,094 | €35,260 | +€2,165 | +6.5% |
| Suppliers | 440/4 | €33,094 | €35,260 | +€2,165 | +6.5% |
| Taxes, remuneration and social security | 45 | €2,400 | €2,072 | -€328 | -13.7% |
| Taxes | 450/3 | €2,400 | €2,072 | -€328 | -13.7% |
| Other amounts payable | 47/48 | €15,651 | €6,221 | -€9,430 | -60.3% |
| Accrued charges and deferred income | 492/3 | €2,793 | €2,972 | +€179 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €87,878 | €50,151 | -€37,727 | -42.9% |
| Other operating charges | 640/8 | €2,198 | €912 | -€1,286 | -58.5% |
| Non-recurring operating charges | 66A | - | €3,030 | +€3,030 | |
| Gross operating margin | 9900 | €66,046 | €84,096 | +€18,050 | +27.3% |
| Operating profit (loss) | 9901 | -€24,030 | €30,003 | +€54,033 | |
| Financial income | 75/76B | €89 | €82 | -€8 | -8.6% |
| Recurring financial income | 75 | €89 | €82 | -€8 | -8.6% |
| Financial charges | 65/66B | €7,490 | €21,034 | +€13,543 | +180.8% |
| Recurring financial charges | 65 | €7,490 | €21,034 | +€13,543 | +180.8% |
| Profit (loss) for the period before taxes | 9903 | -€31,431 | €9,050 | +€40,482 | |
| Income taxes | 67/77 | €233 | €216 | -€17 | -7.2% |
| Profit (loss) for the period | 9904 | -€31,664 | €8,834 | +€40,499 | |
| Profit (loss) for the period to be appropriated | 9905 | -€31,664 | €8,834 | +€40,499 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.