DA CIG: 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.
DA CIG
Largest movements
- Stocks and contracts -€17,927
down €17,927 (-41.9%), from €42,753 to €24,826
- Tangible fixed assets -€3,763
down €3,763 (-38.8%), from €9,690 to €5,927
of which Plant, machinery and equipment: -€1,934
- Cash -€1,939
down €1,939 (-64.9%), from €2,987 to €1,048
mainly Debts after one year (-€22,848) and Net result for the year (-€12,990)
- Debts after one year -€22,848
down €22,848 (-52.2%), from €43,797 to €20,949
- Trade debts +€16,107
up €16,107 (+237%), from €6,805 to €22,912
- Profit (loss) carried forward -€12,990
down €12,990 (-21.0%), from -€61,717 to -€74,707
- Tax, wage and social debts -€10,104
down €10,104 (-33.0%), from €30,641 to €20,537
of which Remuneration and social security: -€7,870
- Short-term financial debts +€7,071
up €7,071 (+909%), from €778 to €7,849
- Staff costs -€24,059
down €24,059 (-17.5%), from €137,586 to €113,527
- Gross operating margin +€4,657
up €4,657 (+4.3%), from €108,062 to €112,719
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 | €64,496 | €40,848 | -€23,648 | -36.7% |
| Fixed assets | 21/28 | €9,690 | €5,927 | -€3,763 | -38.8% |
| Tangible fixed assets | 22/27 | €9,690 | €5,927 | -€3,763 | -38.8% |
| Plant, machinery and equipment | 23 | €6,009 | €4,075 | -€1,934 | -32.2% |
| Furniture and vehicles | 24 | €3,681 | €1,852 | -€1,829 | -49.7% |
| Current assets | 29/58 | €54,806 | €34,921 | -€19,885 | -36.3% |
| Stocks and contracts in progress | 3 | €42,753 | €24,826 | -€17,927 | -41.9% |
| Stocks | 30/36 | €42,753 | €24,826 | -€17,927 | -41.9% |
| Amounts receivable within one year | 40/41 | €9,066 | €8,666 | -€400 | -4.4% |
| Trade receivables | 40 | €2,803 | €3,005 | +€202 | +7.2% |
| Other amounts receivable | 41 | €6,263 | €5,661 | -€602 | -9.6% |
| Cash at bank and in hand | 54/58 | €2,987 | €1,048 | -€1,939 | -64.9% |
| Deferred charges and accrued income | 490/1 | - | €381 | +€381 | |
| Total equity and liabilities | 10/49 | €64,496 | €40,848 | -€23,648 | -36.7% |
| Equity | 10/15 | -€41,257 | -€54,247 | -€12,990 | -31.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,717 | -€74,707 | -€12,990 | -21.0% |
| Amounts payable | 17/49 | €105,753 | €95,095 | -€10,658 | -10.1% |
| Amounts payable after more than one year | 17 | €43,797 | €20,949 | -€22,848 | -52.2% |
| Financial debts | 170/4 | €43,797 | €20,949 | -€22,848 | -52.2% |
| Amounts payable within one year | 42/48 | €61,956 | €74,146 | +€12,190 | +19.7% |
| Current portion of amounts payable after more than one year | 42 | €23,732 | €22,848 | -€884 | -3.7% |
| Financial debts | 43 | €778 | €7,849 | +€7,071 | +909% |
| Credit institutions | 430/8 | €778 | €7,849 | +€7,071 | +909% |
| Trade debts | 44 | €6,805 | €22,912 | +€16,107 | +237% |
| Suppliers | 440/4 | €6,805 | €22,912 | +€16,107 | +237% |
| Taxes, remuneration and social security | 45 | €30,641 | €20,537 | -€10,104 | -33.0% |
| Taxes | 450/3 | €8,861 | €6,627 | -€2,234 | -25.2% |
| Remuneration and social security | 454/9 | €21,780 | €13,910 | -€7,870 | -36.1% |
| Non-recurring operating income | 76A | - | €3,618 | +€3,618 | |
| Remuneration, social security and pensions | 62 | €137,586 | €113,527 | -€24,059 | -17.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,555 | €3,769 | -€786 | -17.3% |
| Other operating charges | 640/8 | €1,261 | €1,612 | +€351 | +27.8% |
| Gross operating margin | 9900 | €108,062 | €112,719 | +€4,657 | +4.3% |
| Operating profit (loss) | 9901 | -€35,340 | -€6,189 | +€29,151 | +82.5% |
| Financial income | 75/76B | €632 | €618 | -€14 | -2.2% |
| Recurring financial income | 75 | €632 | €618 | -€14 | -2.2% |
| Financial charges | 65/66B | €5,889 | €6,810 | +€921 | +15.6% |
| Recurring financial charges | 65 | €5,889 | €6,810 | +€921 | +15.6% |
| Profit (loss) for the period before taxes | 9903 | -€40,597 | -€12,381 | +€28,216 | +69.5% |
| Income taxes | 67/77 | €640 | €609 | -€31 | -4.8% |
| Profit (loss) for the period | 9904 | -€41,237 | -€12,990 | +€28,247 | +68.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,237 | -€12,990 | +€28,247 | +68.5% |
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 18 October 2026 via checked.be.