Civion: 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.
Civion
Largest movements
- Cash +€23,037
up €23,037 (+50.6%), from €45,519 to €68,556
mainly Net result for the year (+€55,375) and Depreciation (+€19,911)
- Tangible fixed assets -€18,176
down €18,176 (-26.2%), from €69,367 to €51,192
- Receivables within one year -€15,132
down €15,132 (-81.1%), from €18,656 to €3,524
- Tax, wage and social debts -€18,709
down €18,709 (-61.4%), from €30,465 to €11,756
of which Taxes: -€18,705
- Reserves +€8,316
up €8,316 (+8.1%), from €102,659 to €110,974
- Taxes -€4,804
down €4,804 (-25.2%), from €19,085 to €14,281
- Gross operating margin -€2,323
down €2,323 (-2.5%), from €92,407 to €90,084
- Depreciation +€1,307
up €1,307 (+7.0%), from €18,605 to €19,911
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 | €136,359 | €126,089 | -€10,271 | -7.5% |
| Fixed assets | 21/28 | €69,367 | €51,192 | -€18,176 | -26.2% |
| Tangible fixed assets | 22/27 | €69,367 | €51,192 | -€18,176 | -26.2% |
| Furniture and vehicles | 24 | €69,367 | €51,192 | -€18,176 | -26.2% |
| Current assets | 29/58 | €66,992 | €74,897 | +€7,905 | +11.8% |
| Amounts receivable within one year | 40/41 | €18,656 | €3,524 | -€15,132 | -81.1% |
| Trade receivables | 40 | €18,656 | €3,524 | -€15,132 | -81.1% |
| Cash at bank and in hand | 54/58 | €45,519 | €68,556 | +€23,037 | +50.6% |
| Deferred charges and accrued income | 490/1 | €2,817 | €2,817 | -€0 | 0.0% |
| Total equity and liabilities | 10/49 | €136,359 | €126,089 | -€10,271 | -7.5% |
| Equity | 10/15 | €105,159 | €113,474 | +€8,316 | +7.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €102,659 | €110,974 | +€8,316 | +8.1% |
| Distributable reserves | 133 | €102,659 | €110,974 | +€8,316 | +8.1% |
| Amounts payable | 17/49 | €31,201 | €12,615 | -€18,586 | -59.6% |
| Amounts payable within one year | 42/48 | €31,201 | €12,615 | -€18,586 | -59.6% |
| Trade debts | 44 | €736 | €859 | +€122 | +16.6% |
| Suppliers | 440/4 | €736 | €859 | +€122 | +16.6% |
| Taxes, remuneration and social security | 45 | €30,465 | €11,756 | -€18,709 | -61.4% |
| Taxes | 450/3 | €30,456 | €11,751 | -€18,705 | -61.4% |
| Remuneration and social security | 454/9 | €9 | €5 | -€4 | -45.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,605 | €19,911 | +€1,307 | +7.0% |
| Other operating charges | 640/8 | €132 | €528 | +€396 | +300.8% |
| Gross operating margin | 9900 | €92,407 | €90,084 | -€2,323 | -2.5% |
| Operating profit (loss) | 9901 | €73,670 | €69,645 | -€4,025 | -5.5% |
| Financial income | 75/76B | - | €72 | +€72 | |
| Recurring financial income | 75 | - | €72 | +€72 | |
| Financial charges | 65/66B | €57 | €61 | +€4 | +7.3% |
| Recurring financial charges | 65 | €57 | €61 | +€4 | +7.3% |
| Profit (loss) for the period before taxes | 9903 | €73,613 | €69,655 | -€3,958 | -5.4% |
| Income taxes | 67/77 | €19,085 | €14,281 | -€4,804 | -25.2% |
| Profit (loss) for the period | 9904 | €54,528 | €55,375 | +€847 | +1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €54,528 | €55,375 | +€847 | +1.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.