iD.Cimmo: 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.
iD.Cimmo
Largest movements
- Deferred charges and accrued income -€57,768
no longer reported in 2025 (was €57,768)
- Receivables within one year +€4,394
new in 2025: €4,394
of which Other amounts receivable: +€2,252
- Cash -€988
down €988 (-15.5%), from €6,359 to €5,371
mainly Accrued charges and deferred income (-€42,584) and Net result for the year (-€11,527)
- Accrued charges and deferred income -€42,584
no longer reported in 2025 (was €42,584)
- Profit (loss) carried forward -€11,527
down €11,527 (-479.6%), from -€2,403 to -€13,930
- Gross operating margin -€32,894
down €32,894, from €21,963 to -€10,931
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 | €64,127 | €9,765 | -€54,362 | -84.8% |
| Current assets | 29/58 | €64,127 | €9,765 | -€54,362 | -84.8% |
| Amounts receivable within one year | 40/41 | - | €4,394 | +€4,394 | |
| Trade receivables | 40 | - | €2,142 | +€2,142 | |
| Other amounts receivable | 41 | - | €2,252 | +€2,252 | |
| Cash at bank and in hand | 54/58 | €6,359 | €5,371 | -€988 | -15.5% |
| Deferred charges and accrued income | 490/1 | €57,768 | - | -€57,768 | |
| Total equity and liabilities | 10/49 | €64,127 | €9,765 | -€54,362 | -84.8% |
| Equity | 10/15 | €18,722 | €7,195 | -€11,527 | -61.6% |
| Contributions | 10/11 | €16,250 | €16,250 | = | 0.0% |
| Reserves | 13 | €4,875 | €4,875 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,875 | - | -€4,875 | |
| Reserves not available under the articles | 1311 | €4,875 | - | -€4,875 | |
| Distributable reserves | 133 | - | €4,875 | +€4,875 | |
| Profit (loss) carried forward | 14 | -€2,403 | -€13,930 | -€11,527 | -479.6% |
| Amounts payable | 17/49 | €45,405 | €2,570 | -€42,835 | -94.3% |
| Amounts payable within one year | 42/48 | €2,821 | €2,570 | -€251 | -8.9% |
| Trade debts | 44 | €2,507 | €2,256 | -€251 | -10.0% |
| Suppliers | 440/4 | €2,507 | €2,256 | -€251 | -10.0% |
| Taxes, remuneration and social security | 45 | €158 | €158 | = | 0.0% |
| Taxes | 450/3 | €158 | €158 | = | 0.0% |
| Other amounts payable | 47/48 | €155 | €155 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €42,584 | - | -€42,584 | |
| Other operating charges | 640/8 | €387 | €500 | +€113 | +29.1% |
| Gross operating margin | 9900 | €21,963 | -€10,931 | -€32,894 | |
| Operating profit (loss) | 9901 | €21,576 | -€11,431 | -€33,007 | |
| Financial charges | 65/66B | €8 | €96 | +€88 | +1100.0% |
| Recurring financial charges | 65 | €8 | €96 | +€88 | +1100.0% |
| Profit (loss) for the period before taxes | 9903 | €21,568 | -€11,527 | -€33,094 | |
| Profit (loss) for the period | 9904 | €21,568 | -€11,527 | -€33,094 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,568 | -€11,527 | -€33,094 |
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 1 October 2026 via checked.be.