Civitas: 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.
Civitas
Largest movements
- Cash +€475,502
up €475,502 (+1168.6%), from €40,689 to €516,191
mainly Receivables within one year (+€343,244) and Current investments (+€100,000)
- Receivables within one year -€343,244
down €343,244 (-26.4%), from €1.3m to €956,756
- Current investments -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Profit (loss) carried forward +€44,706
up €44,706 (+27.6%), from €161,947 to €206,652
- Gross operating margin -€9.3m
down €9.3m, from €9.3m to -€3,443
- Taxes -€2.2m
down €2.2m (-99.3%), from €2.3m to €16,219
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 | €3,952,847 | €4,014,489 | +€61,642 | +1.6% |
| Current assets | 29/58 | €3,952,847 | €4,014,489 | +€61,642 | +1.6% |
| Stocks and contracts in progress | 3 | €2,475,401 | €2,475,401 | = | 0.0% |
| Stocks | 30/36 | €2,475,401 | €2,475,401 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,300,000 | €956,756 | -€343,244 | -26.4% |
| Other amounts receivable | 41 | €1,300,000 | €956,756 | -€343,244 | -26.4% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €40,689 | €516,191 | +€475,502 | +1168.6% |
| Deferred charges and accrued income | 490/1 | €36,756 | €66,140 | +€29,384 | +79.9% |
| Total equity and liabilities | 10/49 | €3,952,847 | €4,014,489 | +€61,642 | +1.6% |
| Equity | 10/15 | €3,461,947 | €3,506,652 | +€44,706 | +1.3% |
| Contributions | 10/11 | €3,000,000 | €3,000,000 | = | 0.0% |
| Capital | 10 | €3,000,000 | €3,000,000 | = | 0.0% |
| Issued capital | 100 | €3,000,000 | €3,000,000 | = | 0.0% |
| Reserves | 13 | €300,000 | €300,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €300,000 | €300,000 | = | 0.0% |
| Legal reserve | 130 | €300,000 | €300,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €161,947 | €206,652 | +€44,706 | +27.6% |
| Amounts payable | 17/49 | €490,900 | €507,836 | +€16,937 | +3.5% |
| Amounts payable within one year | 42/48 | €490,900 | €507,836 | +€16,937 | +3.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €126 | €1,126 | +€1,000 | +794.0% |
| Suppliers | 440/4 | €126 | €1,126 | +€1,000 | +794.0% |
| Taxes, remuneration and social security | 45 | €490,774 | €506,710 | +€15,936 | +3.2% |
| Taxes | 450/3 | €490,774 | €506,710 | +€15,936 | +3.2% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €2,499 | €2,535 | +€36 | +1.4% |
| Gross operating margin | 9900 | €9,325,735 | -€3,443 | -€9.3m | |
| Operating profit (loss) | 9901 | €9,323,236 | -€5,978 | -€9.3m | |
| Financial income | 75/76B | €80,880 | €67,082 | -€13,798 | -17.1% |
| Recurring financial income | 75 | €80,880 | €67,082 | -€13,798 | -17.1% |
| Financial charges | 65/66B | €28,493 | €180 | -€28,313 | -99.4% |
| Recurring financial charges | 65 | €28,493 | €180 | -€28,313 | -99.4% |
| Profit (loss) for the period before taxes | 9903 | €9,375,623 | €60,924 | -€9.3m | -99.4% |
| Income taxes | 67/77 | €2,254,011 | €16,219 | -€2.2m | -99.3% |
| Profit (loss) for the period | 9904 | €7,121,612 | €44,706 | -€7.1m | -99.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,121,612 | €44,706 | -€7.1m | -99.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.