CPIS: 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.
CPIS
Largest movements
- Receivables after one year -€217,286
down €217,286 (-13.3%), from €1.6m to €1.4m
- Cash +€62,284
up €62,284 (+1,886%), from €3,302 to €65,586
mainly Receivables after one year (+€217,286) and Other debts (+€96,690)
- Current investments +€20,468
up €20,468 (+17.7%), from €115,864 to €136,332
- Profit (loss) carried forward -€122,190
down €122,190 (-8.6%), from €1.4m to €1.3m
- Accrued charges and deferred income -€114,640
down €114,640 (-99.4%), from €115,310 to €670
- Other debts +€96,690
new in 2025: €96,690
No income-statement line moved by more than 1% of the activity.
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 | €1,752,904 | €1,617,700 | -€135,204 | -7.7% |
| Current assets | 29/58 | €1,752,904 | €1,617,700 | -€135,204 | -7.7% |
| Amounts receivable after more than one year | 29 | €1,632,266 | €1,414,981 | -€217,286 | -13.3% |
| Other amounts receivable | 291 | €1,632,266 | €1,414,981 | -€217,286 | -13.3% |
| Amounts receivable within one year | 40/41 | €1,323 | €721 | -€601 | -45.5% |
| Other amounts receivable | 41 | €1,323 | €721 | -€601 | -45.5% |
| Current investments | 50/53 | €115,864 | €136,332 | +€20,468 | +17.7% |
| Other investments | 51/53 | €115,864 | €136,332 | +€20,468 | +17.7% |
| Cash at bank and in hand | 54/58 | €3,302 | €65,586 | +€62,284 | +1,886% |
| Deferred charges and accrued income | 490/1 | €149 | €80 | -€69 | -46.3% |
| Total equity and liabilities | 10/49 | €1,752,904 | €1,617,700 | -€135,204 | -7.7% |
| Equity | 10/15 | €1,634,724 | €1,512,535 | -€122,190 | -7.5% |
| Contributions | 10/11 | €62,381 | €62,381 | = | 0.0% |
| Capital | 10 | €62,381 | €62,381 | = | 0.0% |
| Issued capital | 100 | €62,381 | €62,381 | = | 0.0% |
| Reserves | 13 | €155,952 | €155,952 | = | 0.0% |
| Non-distributable reserves | 130/1 | €155,952 | €155,952 | = | 0.0% |
| Legal reserve | 130 | €155,952 | €155,952 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,416,391 | €1,294,202 | -€122,190 | -8.6% |
| Amounts payable | 17/49 | €118,179 | €105,165 | -€13,014 | -11.0% |
| Amounts payable within one year | 42/48 | €2,870 | €104,495 | +€101,625 | +3,541% |
| Trade debts | 44 | €2,870 | €7,805 | +€4,935 | +172% |
| Suppliers | 440/4 | €2,870 | €7,805 | +€4,935 | +172% |
| Other amounts payable | 47/48 | - | €96,690 | +€96,690 | |
| Accrued charges and deferred income | 492/3 | €115,310 | €670 | -€114,640 | -99.4% |
| Operating charges | 60/66A | €20,507 | €18,336 | -€2,171 | -10.6% |
| Services and other goods | 61 | €19,539 | €17,337 | -€2,202 | -11.3% |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Operating profit (loss) | 9901 | -€20,507 | -€18,336 | +€2,171 | +10.6% |
| Financial income | 75/76B | €24,743 | €9,615 | -€15,128 | -61.1% |
| Recurring financial income | 75 | €24,743 | €9,615 | -€15,128 | -61.1% |
| Income from current assets | 751 | €24,743 | €9,615 | -€15,128 | -61.1% |
| Other financial income | 752/9 | €1 | - | -€1 | |
| Financial charges | 65/66B | €577 | €16,779 | +€16,202 | +2,807% |
| Recurring financial charges | 65 | €577 | €16,779 | +€16,202 | +2,807% |
| Other financial charges | 652/9 | €577 | €16,779 | +€16,202 | +2,807% |
| Profit (loss) for the period before taxes | 9903 | €3,659 | -€25,499 | -€29,159 | |
| Profit (loss) for the period | 9904 | €3,659 | -€25,499 | -€29,159 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,659 | -€25,499 | -€29,159 |
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.