civiKA: 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.
civiKA
Largest movements
- Receivables within one year +€12,938
up €12,938 (+170%), from €7,597 to €20,534
of which Trade receivables: +€6,893
- Tangible fixed assets +€2,573
up €2,573 (+86.6%), from €2,972 to €5,545
of which Furniture and vehicles: +€2,773
- Cash +€2,249
up €2,249 (+56.2%), from €4,005 to €6,255
mainly Net result for the year (+€22,111) and Other debts (+€18,338)
- Other debts +€18,338
up €18,338 (+348%), from €5,264 to €23,602
- Profit (loss) carried forward -€1,490
down €1,490 (-100%), from €1,490 to €0
- Short-term financial debts +€947
new in 2025: €947
- Accrued charges and deferred income -€401
down €401 (-100%), from €401 to €0
- Trade debts +€367
up €367 (+157%), from €233 to €601
- Gross operating margin +€26,788
up €26,788 (+421%), from €6,370 to €33,158
- Taxes +€5,299
up €5,299 (+340%), from €1,556 to €6,856
- Financial charges +€1,687
up €1,687 (+230%), from €732 to €2,419
- Depreciation +€688
up €688 (+344%), from €200 to €889
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 | €16,130 | €33,947 | +€17,817 | +110% |
| Fixed assets | 21/28 | €2,972 | €5,545 | +€2,573 | +86.6% |
| Tangible fixed assets | 22/27 | €2,972 | €5,545 | +€2,573 | +86.6% |
| Land and buildings | 22 | €2,619 | €2,542 | -€77 | -2.9% |
| Plant, machinery and equipment | 23 | €353 | €230 | -€123 | -34.9% |
| Furniture and vehicles | 24 | - | €2,773 | +€2,773 | |
| Current assets | 29/58 | €13,158 | €28,402 | +€15,244 | +116% |
| Amounts receivable within one year | 40/41 | €7,597 | €20,534 | +€12,938 | +170% |
| Trade receivables | 40 | €7,597 | €14,489 | +€6,893 | +90.7% |
| Other amounts receivable | 41 | - | €6,045 | +€6,045 | |
| Cash at bank and in hand | 54/58 | €4,005 | €6,255 | +€2,249 | +56.2% |
| Deferred charges and accrued income | 490/1 | €1,556 | €1,613 | +€57 | +3.7% |
| Total equity and liabilities | 10/49 | €16,130 | €33,947 | +€17,817 | +110% |
| Equity | 10/15 | €6,490 | €5,000 | -€1,490 | -23.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,490 | €0 | -€1,490 | -100% |
| Amounts payable | 17/49 | €9,639 | €28,947 | +€19,307 | +200% |
| Amounts payable within one year | 42/48 | €9,238 | €28,947 | +€19,708 | +213% |
| Financial debts | 43 | - | €947 | +€947 | |
| Credit institutions | 430/8 | - | €947 | +€947 | |
| Trade debts | 44 | €233 | €601 | +€367 | +157% |
| Suppliers | 440/4 | €233 | €601 | +€367 | +157% |
| Taxes, remuneration and social security | 45 | €3,741 | €3,797 | +€56 | +1.5% |
| Taxes | 450/3 | €3,741 | €3,590 | -€151 | -4.0% |
| Remuneration and social security | 454/9 | - | €208 | +€208 | |
| Other amounts payable | 47/48 | €5,264 | €23,602 | +€18,338 | +348% |
| Accrued charges and deferred income | 492/3 | €401 | €0 | -€401 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €200 | €889 | +€688 | +344% |
| Other operating charges | 640/8 | €1,010 | €930 | -€80 | -7.9% |
| Gross operating margin | 9900 | €6,370 | €33,158 | +€26,788 | +421% |
| Operating profit (loss) | 9901 | €5,159 | €31,339 | +€26,180 | +507% |
| Financial income | 75/76B | €13 | €47 | +€34 | +264% |
| Recurring financial income | 75 | €13 | €47 | +€34 | +264% |
| Financial charges | 65/66B | €732 | €2,419 | +€1,687 | +230% |
| Recurring financial charges | 65 | €732 | €2,419 | +€1,687 | +230% |
| Profit (loss) for the period before taxes | 9903 | €4,440 | €28,967 | +€24,527 | +552% |
| Income taxes | 67/77 | €1,556 | €6,856 | +€5,299 | +340% |
| Profit (loss) for the period | 9904 | €2,884 | €22,111 | +€19,228 | +667% |
| Profit (loss) for the period to be appropriated | 9905 | €2,884 | €22,111 | +€19,228 | +667% |
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 19 October 2026 via checked.be.