DA CISTEEM: 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 CISTEEM
Largest movements
- Tangible fixed assets -€5,817
down €5,817 (-36.0%), from €16,155 to €10,338
of which Furniture and vehicles: -€4,713
- Cash +€4,056
up €4,056 (+86.2%), from €4,704 to €8,761
mainly Depreciation (+€5,817) and Receivables within one year (+€3,078)
- Receivables within one year -€3,078
down €3,078 (-28.7%), from €10,739 to €7,661
of which Trade receivables: -€3,078
- Profit (loss) carried forward -€5,082
down €5,082 (-1,298%), from -€392 to -€5,474
- Trade debts -€3,241
no longer reported in 2025 (was €3,241)
- Other debts +€2,210
up €2,210 (+13.0%), from €17,021 to €19,231
- Tax, wage and social debts +€1,054
up €1,054 (+181%), from €581 to €1,635
- Gross operating margin -€5,135
down €5,135 (-74.1%), from €6,934 to €1,798
- Taxes -€1,000
down €1,000 (-85.4%), from €1,171 to €171
- Depreciation +€604
up €604 (+11.6%), from €5,213 to €5,817
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 | €31,820 | €26,760 | -€5,060 | -15.9% |
| Fixed assets | 21/28 | €16,155 | €10,338 | -€5,817 | -36.0% |
| Tangible fixed assets | 22/27 | €16,155 | €10,338 | -€5,817 | -36.0% |
| Land and buildings | 22 | €6,156 | €5,420 | -€736 | -12.0% |
| Plant, machinery and equipment | 23 | €2,669 | €2,301 | -€368 | -13.8% |
| Furniture and vehicles | 24 | €7,331 | €2,617 | -€4,713 | -64.3% |
| Current assets | 29/58 | €15,664 | €16,422 | +€758 | +4.8% |
| Amounts receivable within one year | 40/41 | €10,739 | €7,661 | -€3,078 | -28.7% |
| Trade receivables | 40 | €8,910 | €5,832 | -€3,078 | -34.5% |
| Other amounts receivable | 41 | €1,829 | €1,829 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,704 | €8,761 | +€4,056 | +86.2% |
| Deferred charges and accrued income | 490/1 | €221 | - | -€221 | |
| Total equity and liabilities | 10/49 | €31,820 | €26,760 | -€5,060 | -15.9% |
| Equity | 10/15 | €10,976 | €5,894 | -€5,082 | -46.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €8,868 | €8,868 | = | 0.0% |
| Distributable reserves | 133 | €8,868 | €8,868 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€392 | -€5,474 | -€5,082 | -1,298% |
| Amounts payable | 17/49 | €20,843 | €20,866 | +€22 | +0.1% |
| Amounts payable within one year | 42/48 | €20,843 | €20,866 | +€22 | +0.1% |
| Trade debts | 44 | €3,241 | - | -€3,241 | |
| Suppliers | 440/4 | €3,241 | - | -€3,241 | |
| Taxes, remuneration and social security | 45 | €581 | €1,635 | +€1,054 | +181% |
| Taxes | 450/3 | €581 | €1,635 | +€1,054 | +181% |
| Other amounts payable | 47/48 | €17,021 | €19,231 | +€2,210 | +13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,213 | €5,817 | +€604 | +11.6% |
| Other operating charges | 640/8 | €838 | €797 | -€41 | -4.9% |
| Gross operating margin | 9900 | €6,934 | €1,798 | -€5,135 | -74.1% |
| Operating profit (loss) | 9901 | €883 | -€4,816 | -€5,698 | |
| Financial charges | 65/66B | €103 | €95 | -€8 | -7.5% |
| Recurring financial charges | 65 | €103 | €95 | -€8 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €779 | -€4,911 | -€5,691 | |
| Income taxes | 67/77 | €1,171 | €171 | -€1,000 | -85.4% |
| Profit (loss) for the period | 9904 | -€392 | -€5,082 | -€4,690 | -1,198% |
| Profit (loss) for the period to be appropriated | 9905 | -€392 | -€5,082 | -€4,690 | -1,198% |
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 24 October 2026 via checked.be.