HOLDING CIS: 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.
HOLDING CIS
Largest movements
- Cash -€7,148
down €7,148 (-42.8%), from €16,685 to €9,537
mainly Net result for the year (-€9,431) and Accrued charges and deferred income (-€100)
- Profit (loss) carried forward -€9,431
down €9,431 (-0.1%), from -€17.8m to -€17.8m
- Debts after one year +€2,155
up €2,155 (+4.0%), from €53,542 to €55,697
- Trade debts +€228
up €228 (+5.0%), from €4,572 to €4,800
- Services and other goods +€482
up €482 (+7.8%), from €6,144 to €6,626
- Financial charges -€425
down €425 (-14.4%), from €2,958 to €2,533
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 | €16,685 | €9,537 | -€7,148 | -42.8% |
| Current assets | 29/58 | €16,685 | €9,537 | -€7,148 | -42.8% |
| Cash at bank and in hand | 54/58 | €16,685 | €9,537 | -€7,148 | -42.8% |
| Total equity and liabilities | 10/49 | €16,685 | €9,537 | -€7,148 | -42.8% |
| Equity | 10/15 | -€42,025 | -€51,456 | -€9,431 | -22.4% |
| Contributions | 10/11 | €17,622,055 | €17,622,055 | = | 0.0% |
| Capital | 10 | €17,622,055 | €17,622,055 | = | 0.0% |
| Issued capital | 100 | €17,622,055 | €17,622,055 | = | 0.0% |
| Reserves | 13 | €112,967 | €112,967 | = | 0.0% |
| Non-distributable reserves | 130/1 | €112,967 | €112,967 | = | 0.0% |
| Legal reserve | 130 | €112,967 | €112,967 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,777,047 | -€17,786,478 | -€9,431 | -0.1% |
| Amounts payable | 17/49 | €58,710 | €60,993 | +€2,283 | +3.9% |
| Amounts payable after more than one year | 17 | €53,542 | €55,697 | +€2,155 | +4.0% |
| Financial debts | 170/4 | €53,542 | €55,697 | +€2,155 | +4.0% |
| Other loans | 174 | €53,542 | €55,697 | +€2,155 | +4.0% |
| Amounts payable within one year | 42/48 | €4,572 | €4,800 | +€228 | +5.0% |
| Trade debts | 44 | €4,572 | €4,800 | +€228 | +5.0% |
| Suppliers | 440/4 | €4,572 | €4,800 | +€228 | +5.0% |
| Accrued charges and deferred income | 492/3 | €596 | €496 | -€100 | -16.8% |
| Operating charges | 60/66A | €6,531 | €7,025 | +€494 | +7.6% |
| Services and other goods | 61 | €6,144 | €6,626 | +€482 | +7.8% |
| Other operating charges | 640/8 | €387 | €399 | +€12 | +3.1% |
| Operating profit (loss) | 9901 | -€6,531 | -€7,025 | -€494 | -7.6% |
| Financial income | 75/76B | €202 | €79 | -€123 | -60.9% |
| Recurring financial income | 75 | €202 | €79 | -€123 | -60.9% |
| Income from current assets | 751 | €202 | €79 | -€123 | -60.9% |
| Financial charges | 65/66B | €2,958 | €2,533 | -€425 | -14.4% |
| Recurring financial charges | 65 | €2,958 | €2,533 | -€425 | -14.4% |
| Debt charges | 650 | €2,539 | €2,055 | -€484 | -19.1% |
| Other financial charges | 652/9 | €419 | €478 | +€59 | +14.1% |
| Profit (loss) for the period before taxes | 9903 | -€9,287 | -€9,479 | -€192 | -2.1% |
| Income taxes | 67/77 | €61 | -€48 | -€109 | |
| Taxes | 670/3 | €61 | €23 | -€38 | -62.3% |
| Tax adjustments and reversals of tax provisions | 77 | - | €71 | +€71 | |
| Profit (loss) for the period | 9904 | -€9,348 | -€9,431 | -€83 | -0.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,348 | -€9,431 | -€83 | -0.9% |
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 23 October 2026 via checked.be.